Company: OCG
Filing Date: 2025-12-11
Form Type: 424B5
Source: 0001213900-25-120719
Chunk: 63

Company: Oriental Culture Holding LTD
Filing Date: 2025-12-11
Form: 424B5
Chunk 63
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           |     |              |   (412,826 | ) |
| CASH                                            
 AND CASH EQUIVELENTS, beginning of year         |     |         | 22,086,787 |   |     |              | 17,015 |   |     |     |     |      | 1,000,000 |   |     |     |  6,294,245 |   |     |       | 29,398,047 |   |     | $           |     |              | 29,398,047 |   |
| CASH                                            
 AND CASH EQUIVELENTS, end of year               |     | $       | 14,452,747 |   |     | $            | 35,298 |   |     | $   |     | $    |   817,659 |   |     | $   | 13,679,517 |   |     | $     | 28,985,221 |   |     | $           |     | $            | 28,985,221 |   |

<div align='center'>7</div>

Dividend Distribution and Cash Transfer Between the Holding Company, Subsidiary and VIE.

We are an online provider
of collectibles and artwork e-commerce services and we facilitate trading by individual and institutional customers of all kinds of collectibles,
artworks and certain commodities on our leading online platforms owned by our subsidiaries in Hong Kong, namely the China International
Assets and Equity of Artworks Exchange Limited and HKDAEx Limited. We also provide online and offline integrated marketing, warehouse
storage and technical maintenance services to our customers through the VIE and its subsidiaries in China.

Our PRC operating entities
receive their revenues in RMB. Under our current corporate structure, to fund any cash and financing requirements we may have, the Company
may rely on certain dividend payments from our subsidiaries in Hong Kong and WFOE in China. Our WFOE receives payments from Jiangsu Yanggu,
pursuant to the VIE Agreements. WFOE may make distribution of such payments to Oriental Culture HK as dividends.

Under existing PRC foreign
exchange regulations, payments of current account items, such as profit distributions and trade and service-related foreign exchange
transactions, can be made in foreign currencies without prior approval from State Administration of Foreign Exchange or SAFE by complying
with certain procedural requirements. Therefore, our PRC subsidiary, WFOE is able to pay dividends in foreign