Company: CHOW
Filing Date: 2025-01-13
Form Type: DRS/A
Source: 0001493152-25-001833
Chunk: 274

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-01-13
Form: DRS/A
Chunk 274
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 control of the Company. 32,500,000 ordinary shares of par value US$0.0001 each was in issue on October
24, 2024.

16. EARNING PER SHARE

The following table sets forth the computation of
basic and diluted earnings per share for the six months ended June 30, 2023, and 2024:

|                                                                           |     | For the Six Months Ended June 30, |            |     |            |            |     |                 |            |
|                                                                           |     |                              2023 |            |     |       2024 |            |     |                 |            |
|                                                                           |     |                               HK$ |            |     |        HK$ |            |     | US$ (Note 2(e)) |            |
|                                                                           |     |                        -Unaudited |            |     | -Unaudited |            |     | -Unaudited      |            |
| Numerator:                                                                |     |                                   |            |     |            |            |     |                 |            |
| Numerator for basic and diluted earnings per share – net                  
 income attributable to the Company’s shareholders                         |     |                                   |  6,490,950 |     |            |  6,934,560 |     |                 |    889,046 |
| Denominator:                                                              |     |                                   |            |     |            |            |     |                 |            |
| Denominator for basic and diluted net income per share – weighted average 
 number of shares*                                                         |     |                                   | 32,500,000 |     |            | 32,500,000 |     |                 | 32,500,000 |
| Basic and diluted earnings per share:                                     |     |                                   |       0.20 |     |            |       0.21 |     |                 |       0.03 |

* Retroactively presented for the effect of reorganization
for the Company’s initial public offering

Explanation of EPS Calculation

Basic earnings per share is calculated by dividing
the net income attributable to the Company’s shareholders by the weighted average number of ordinary shares outstanding during
the period. For the six months ended June 30, 2023, and 2024, the Company had 32,500,000 ordinary shares outstanding, and there were
no changes in the number of shares during the periods presented.

Diluted earnings per share is calculated by dividing
net income attributable to the