Company: CHOW
Filing Date: 2025-09-02
Form Type: F-1/A
Source: 0001641172-25-026148
Chunk: 174

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-09-02
Form: F-1/A
Chunk 174
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 the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/Assentsure PAC

We have served as the Company’s auditor since 2024

Singapore

May 28, 2025

PCAOB ID Number: 6783

| F-1 |

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

CONSOLIDATED BALANCE SHEETS

AS OF DECEMBER 31, 2023 AND 2024</div>

|                                                                                                                                       |     |       |    |     |              As 
 of December 31, |            |   |     |      |            |   |     |             |           |   |
|                                                                                                                                       |     | Notes |    |     |            2023 |            |   |     | 2024 |            |   |     |        2024 |           |   |
|                                                                                                                                       |     |       |    |     |             HK$ |            |   |     |  HK$ |            |   |     |         US$ 
 (Note 2(e)) |           |   |
| ASSETS                                                                                                                                |     |       |    |     |                 |            |   |     |      |            |   |     |             |           |   |
| Current                                                                                                                               
 assets:                                                                                                                               |     |       |    |     |                 |            |   |     |      |            |   |     |             |           |   |
| Cash                                                                                                                                  
 and cash equivalents                                                                                                                  |     |       |    |     |                 |  9,873,451 |   |     |      | 10,522,032 |   |     |             | 1,348,978 |   |
| Accounts                                                                                                                              
 receivable, net                                                                                                                       |     |       |  4 |     |                 | 15,685,215 |   |     |      | 17,666,579 |