Company: CHOW
Filing Date: 2025-04-01
Form Type: F-1
Source: 0001641172-25-001938
Chunk: 182

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-04-01
Form: F-1
Chunk 182
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 |                                  |        0.15 |   |     |      |         0.37 |   |     |                 |        0.05 |   |
| Weighted average shares* used in calculating basic and diluted net income per 
 share:                                                                        |     |       |     |                                  |  32,500,000 |   |     |      |   32,500,000 |   |     |                 |  32,500,000 |   |

* Retroactively presented for the effect of reorganization for the Company’s initial public offering (Note 1)

<div align='center'>The accompanying notes are an integral part of these consolidated financial statements.</div>

| F-3 |

<div align='center'>CHOWCHOW CLOUD INTERNATIONAL HOLDINGS LIMITED

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2023</div>

|                                                           |     | Ordinary shares |            |     |        |   |     | Additional 
 paid in    |          |   |     | Capital |           |     | Merger  |            |   |     | Retained |             |   |     | Total shareholders’ |             |   |
|                                                           |     | Shares*         |            |     | Amount |   |     | capital    |          |   |     | reserve |           |     | reserve |            |   |     | earnings |             |   |     | equity              |             |   |
|                                                           |     |                 |            |     | HK$    |   |     | HK$        |          |   |     |         |           |     |         |            |   |     | HK$      |             |   |     | HK$                 |             |   |
| Balance as of 1 January, 2022                             |     |                 | 32,500,000 |     |        | - |     |            |  500,000 |   |     |         |         - |     |         | -          |   |     |          |   2,004,480 |   |     |                     |   2,504,480 |   |
| Net income                                                |     |                 |          - |     |        | - |     |            |        - |   |     |         |         - |     |         | -          |   |     |          |