Company: CLIK
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001493152-25-019286
Chunk: 112

Company: Click Holdings Ltd.
Filing Date: 2025-10-24
Form: 20-F
Item: Item 19
Chunk 112
---
 Yield
Investment Development Limited (“ Diligent Yield”) to Click Holdings in February 2024. This transaction was treated as a reorganization
of the companies under common control and the Company’s consolidated financial statements (“ CFS”) give retroactive
effect to this transaction.

The
following sets forth the Company’s consolidated subsidiaries:

SCHEDULE
OF CONSOLIDATED SUBSIDIARIES

  Subsidiaries                            Place                           %      Date                   Principal                                                                                  
                                          of                  of beneficial      of                     activities                                                                                 
                                                                                                                                                                                                   
                                          incorporation           ownership      incorporation                                                                                                     
                                                                      as of                                                                                                                        
                                                                                                                                                                                                   
                                                                       date                                                                                                                        
                                                             of this report                                                                                                                        
  Booming Voice                           BVI                          100%      October                Holding                                                                                    
                                                                                 25, 2023               company, not engaged in any business activities                                            
  Diligent Yield                          BVI                          100%      October 1, 2021        Holding company, not                                                                       
                                                                                                        engaged in any business activities                                                         
  Top Spin Investment Company             BVI                          100%      February 20, 2025      Holding company, not                                                                       
  Limited (“ Top Spin”)                                                                                 engaged in any business activities                                                         
  Performance Plus Enterprises            BVI                           80%      July 1, 2014           Holding company, not                                                                       
  Limited (“ Performance Plus”)                                                                         engaged in any business activities                                                         
  JFY Corporate Services                  Hong Kong                    100%      May 8, 2017            Provision of human resources                                                               
  Company Limited (“ JFY Corporate”)                                                                    solution services for professional services                                                
  Click Services Limited                  Hong Kong                    100%      August 28, 2020        Provision of human resources                                                               
  (“ Click Services”)                                                                                   solution services for nursing solution services and logistics and other solution services  
  Care U Professional Nursing             Hong Kong                     80%      December 3, 2014       Provision of human resources                                                               
  Service Limited (“ Care U”)                                                                           solution services for nursing solution services                                            
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────

CLICK
HOLDINGS LIMITED AND SUBSIDIARIES

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

1.
ORGANIZATION AND PRINCIPAL BUSINESS

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Basis of presentation and consolidation

The
CFS and