Company: CCHH
Filing Date: 2025-09-12
Form Type: F-1/A
Source: 0001213900-25-087080
Chunk: 196

Company: CCH Holdings Ltd
Filing Date: 2025-09-12
Form: F-1/A
Chunk 196
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,000), with the remaining balance of taxable income being taxed at the 24% rate.

F-28

CCH HOLDINGS LTD
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2024 (In U.S. Dollar, except for share data) 14.TAXATION (cont.) For the years ended December 31, 2023 and 2024, the details of income tax expense are set forth below:

|                          |     | For the years ended 
 December 31,        |    2023 |     |   |    2024 |
|:-------------------------|:----|:--------------------|--------:|:----|:--|--------:|
| Current income tax       |     | $                   | 271,890 |     | $ | 353,599 |
| Deferred income tax      |     |                     |  43,964 |     |   |  14,193 |
| Total income tax expense |     | $                   | 315,854 |     | $ | 367,792 |

Reconciliation of the differences between the income tax computed based on the Malaysia unified statutory income tax rate and the Group’s actual income tax provision for the years ended December 31, 2023 and 2024, respectively, were as follows:

|                                                                                 |     | For the years ended 
 December 31,        |    2023 |   |     |   |      2024 |   |
|:--------------------------------------------------------------------------------|:----|:--------------------|--------:|:--|:----|:--|----------:|:--|
| Income before income tax expense                                                |     | $                   | 684,468 |   |     | $ | 1,281,193 |   |
| Income tax expense computed based on Malaysia unified income tax statutory rate |     |                     | 164,272 |   |     |   |   307,486 |   |
| Non-deductible expenses                                                         |     |                     | 220,072 |   |     |   |   131,334 |   |
| Non-taxable income                                                              |     |                     |  (6,927 | ) |     |   |    (6,920 | ) |
| Claim for other expenditure and incentives                                      |     |                     |  (8,767 | ) |     |   |    (9,879 | ) |
|