Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 184

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 19
Chunk 184
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 100  
  Fujian Happy Yijia Family Service Co., Ltd.                                      January 19, 2015       PRC                100  
  Danyang Fumao Health development Co., Ltd.                                       June 23, 2021          PRC                100  
  Fujian Chuangying Business Science and Technology Co., Ltd. (“ Chuangying”)      September 9, 2013      PRC                100  
  Fujian Weizhixing Technology Co., Ltd.                                           January 4, 2017        PRC                 90  
  Fuzhou Funeng Enterprise Management Consulting Co., Ltd.                         October 13, 2011       PRC                 90  
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The accompanying consolidated financial statements
include the financial statements of the Company and its subsidiaries.

F-8

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The accompanying consolidated financial statements
have been prepared in accordance with accounting principles generally accepted in the United States of America (“ US GAAP”)
and have been consistently applied. The accompanying consolidated financial statements include the financial statements of E-Home Household
Service Holdings Limited and its subsidiaries. All inter-company balances and transactions have been eliminated upon consolidation.

Principles of consolidation

The consolidated financial statements include
the financial statements of the Company and its subsidiaries, which include the Hong Kong-registered entities and PRC-registered entities
directly or indirectly owned by the Company. All transactions and balances among the Company and its subsidiaries have been eliminated
upon consolidation. The results of subsidiaries acquired or disposed of are recorded in the consolidated income statements from the effective
date of acquisition or up to the effective date of disposal, as appropriate.

A subsidiary is an entity in which (i) the Company
directly or indirectly controls more than 50% of the voting power; or (ii) the Company has the power to appoint or remove the majority
of the members of the board of directors or to cast a majority of votes at the meetings of the board of directors or to govern the financial
and operating policies of the investee pursuant to a statute or under an agreement among the shareholders or equity holders.

Discontinued operations

The Company accounts for a component of its business
as a discontinued operation when the criteria in ASC 205-20, Presentation of Financial Statements - Discontinued Operations,
are met. A discontinued operation is