Company: CCHH
Filing Date: 2025-08-27
Form Type: F-1
Source: 0001213900-25-081009
Chunk: 193

Company: CCH Holdings Ltd
Filing Date: 2025-08-27
Form: F-1
Chunk 193
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 | As of December 31, |   2023 |   |     |   |   2024 |
|:-------------------------------------|:----|:-------------------|-------:|:--|:----|:--|-------:|
| Balance at the beginning of the year |     | $                  |      — |   |     | $ | 28,761 |
| Additions                            |     |                    | 28,967 |   |     |   |  2,560 |
| Exchange difference                  |     |                    |   (206 | ) |     |   |    838 |
| Balance at end of the year           |     | $                  | 28,761 |   |     | $ | 32,159 |

As of December 31, 2023 and 2024, the Group had net operating loss carryforwards of approximately US$119,837 and US$133,996, respectively. Each company’s net operating loss carryforwards is subject to tax authorities’ review. As of December 31, 2023 and 2024, deferred tax assets from the net operating loss carryforwards amounted to US$28,761 and US$32,159, respectively. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Recovery of substantially all of the Group’s deferred tax assets is dependent upon the generation of future income, exclusive of reversing taxable temporary differences. The valuation allowance is considered on an individual entity basis. Accordingly, US$28,761 and US$32,159 valuation allowance has been established as of December 31, 2023 and 2024, respectively. As of December 31, 2024, net operating loss carryforwards will expire, if unused, in the following amounts:

| For the years ending December 31, |     | Amount |         |
|:----------------------------------|:----|:-------|--------:|
| 2033                              |     | $      | 119,837 |
| 2034                              |     |        |  14,159 |
| Total                             |     | $      | 133,996 |

Uncertain tax positions The Group is required to submit the final corporate income tax returns in Malaysia within seven months after each taxable period ends. As of December 31, 2024, in Malaysia tax jurisdiction, corporate income tax returns for the tax years ended May 31,