Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 221

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 19
Chunk 221
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49 per share ($2,450,000
per share retrospectively adjusted for effect of reverse stock splits on September 23, 2022, April 13, 2023, September 25, 2023, February
14, 2024, September 24, 2024 and May 30, 2025), respectively, at any time within a term of five year after issuance. The Company determined
that these warrants are free standing financial instruments that are legally detachable and separately exercisable from the common stock
of the Company. In accordance with the accounting guidance, the outstanding warrants are recognized as additional paid in capital on the
balance sheet and are measured at their inception date fair value.

As of June 30, 2025, the Company had approximately0and0warrants outstanding, respectively at an average exercise price of $2,450,000per share and $10,000,000and there werezerowarrants
exercised or repurchased.

As of June 30, 2024, the Company had approximately39and16warrants outstanding (0 and 0 retrospectively adjusted for effect of reverse stock splits on September 24, 2024 and May 30,
2025), respectively at an average exercise price between $2,450,000and $20,000($49,000 per share and $10,000,000 per share retrospectively
adjusted for effect of reverse stock splits on September 24, 2024 and May 30, 2025) and there werezerowarrants exercised or
repurchased.

The 2021 warrants were valued using the Black-Scholes
value option pricing model with the following inputs: volatility of117%; risk-free interest rate of2.04%; expected term of5years;
exercise price $0.49and0% dividend yield.

The 2022 warrants were valued using the Black-Scholes
value option pricing model with the following inputs: volatility of129%; risk-free interest rate of0.27%; expected term of5years;
exercise price $2and0% dividend yield.

NOTE 15 - TAXES

The Company is registered in the Cayman Islands.
The Company generated substantially all of its income/ (loss) from its PRC operations for the years ended June 30, 2025, 2024 and 2023.

Cayman Islands

Under the current laws of the Cayman Islands,
the Company is not subject to tax on income or capital gain