Company: CHOW
Filing Date: 2025-02-28
Form Type: DRS/A
Source: 0001493152-25-008591
Chunk: 228

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-02-28
Form: DRS/A
Chunk 228
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ITY

Ordinary shares

The Company was incorporated in the Cayman Islands on October 8, 2024 as an investment holding company with authorized share capital of US$50,000 divided into 50,000,000 ordinary shares of par value US$0.001 each. One ordinary share was issued on October 8, 2024. The authorized share capital was changed to 500,000,000 ordinary shares of par value US$0.0001 each and the one issued share was sub-divided into 10 ordinary shares on 18 October, 2024. The Company has completed a reorganization on October 24, 2024 following which Vigorous Elite Holdings Limited and Sereno Cloud Solution HK Limited came under the control of the Company. 32,500,000 ordinary shares of par value US$0.0001 each was in issue on October 24, 2024.

15. EARNING PER SHARE

The following table sets forth the computation of basic and diluted earnings per share for the years ended December 31, 2022, and December 31, 2023:

|                                                                   |     | As of December 31, |            |     |      |            |     |           |            |
|                                                                   |     |               2022 |            |     | 2023 |            |     |           |            |
|                                                                   |     |                HK$ |            |     |  HK$ |            |     | US$ (Note 
 2(e))     |            |
| Numerator:                                                        |     |                    |            |     |      |            |     |           |            |
| Numerator for basic and diluted earnings per share –              
 net income attributable to the Company’s shareholders             |     |                    |  4,890,720 |     |      | 12,105,673 |     |           |  1,552,009 |
| Denominator:                                                      |     |                    |            |     |      |            |     |           |            |
| Denominator for basic and diluted net income per share – weighted 
 average number of shares*                                         |     |                    | 32,500,000 |     |      | 32,500,000 |     |           | 32,500,000 |
| Basic and diluted earnings per share:                             |     |                    |       0.15 |     |      |       0.37 |     |           |       0.