Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 195

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 19
Chunk 195
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 performance, the Company is still liable to complete the orders. If the end customer fails to pay after satisfactory
service is provided and the service provider is unable to collect payment from the end customer, the Company will communicate directly
with the end customer. The service provider is not obligated to pay the Company. To minimize our risk, the service provider will remit
payment of any outstanding receivables each month.

Housekeeping services

Housekeeping services refer to services including
housecleaning, maternity matron and personnel staffing. Revenues from housekeeping are generally recognized at a point in time upon completion
of services to the customer based on the relative selling price method. For certain cleaning service orders provided to corporate clients
under service arrangements that cover a specified period, revenues are recognized over time based on the progress toward completion of
the performance obligation, as the services are rendered.

The Company considers whether the nature of its
promise is a performance obligation to provide the specified goods or services itself (that is, the entity is a principal) or to arrange
for the other party to provide those goods or services (that is, the entity is an agent). The Company determines it is a principal and
recognizes revenues at the gross amount received for the services.

Senior care services

Senior care services refer to services including
heart rate test, daily steps count, location and track record, call for help by WeChat or phone, and other care services including nanny
service rendered to senior customers through an E-watch, which is given to the customers when they pay the annual fees. The customers
sign a contract for the services with our company. The contract term is normally one year. The revenues from senior care services are
allocated into the revenue from the E-watch sold and the revenue of the services provided. Revenues from the E-watch sold are recognized
at a point in time once customers receive the E-watch and the revenues from the services provided are recognized over the service period.
We consider whether the nature of its promise is a performance obligation to provide the specified goods or services itself (that is,
the entity is a principal) or to arrange for the other party to provide those goods or services (that is, the entity is an agent). We
determine it is a principal and recognizes revenues at the gross amount received for the services.

Disaggregation of revenue from contracts with customers

During the process of performing the installation
and maintenance services, the Company also sells household appliance accessories such as air conditioner parts to its customers according
to