Company: EUDAW
Filing Date: 2025-04-29
Form Type: 20-F
Source: 0001641172-25-006627
Chunk: 133

Company: EUDA Health Holdings Ltd
Filing Date: 2025-04-29
Form: 20-F
Item: Item 19
Chunk 133
---
 in its jurisdiction. As a result of its business
activities, the Company’s subsidiaries file separate tax returns that are subject to examination by the foreign tax authorities.

Discontinued
operations

A
discontinued operation may include a component of an entity or a group of components of an entity, or a business or nonprofit activity.
A disposal of a component of an entity or a group of components of an entity is required to be reported in discontinued operation if
the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results
when any of the following occurs: (1) the component of an entity or group of components of an entity meets the criteria to be classified
as held for sale; (2) the component of an entity or group of components of an entity is disposed of by sale; (3) the component of an
entity or group of components of an entity is disposed of other than by sale (for example, by abandonment or in a distribution to owners
in a spinoff).

Comprehensive
loss

Comprehensive
loss consists of two components, net income and other comprehensive loss. Other comprehensive loss refers to revenue, expenses, gains
and losses that under GAAP are recorded as an element of shareholders’ equity but are excluded from net income. Other comprehensive
loss consists of a foreign currency translation adjustment resulting from the Company not using the U. S. dollar as its functional currencies.

Loss
per share

The
Company computes (loss) earnings per share (“ EPS”) in accordance with ASC 260, “ Earnings per Share”. ASC 260
requires companies to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted average ordinary share
outstanding for the period. Diluted EPS presents the dilutive effect on a per share basis of the potential ordinary shares (e. g., convertible
securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later.
Potential ordinary shares that have an anti-dilutive effect (i. e., those that increase income per share or decrease loss per share) are
excluded from the calculation of diluted EPS.

EUDA
HEALTH HOLDINGS LIMITED AND SUBSIDIARIES

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

(In
U. S. dollars, unless stated otherwise)

The
Company calculates basic and diluted loss per share for continuing operations as follows:

Schedule
of basic and