Company: CHOW
Filing Date: 2025-02-10
Form Type: DRS/A
Source: 0001493152-25-005658
Chunk: 229

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-02-10
Form: DRS/A
Chunk 229
---
 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-40 |

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

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME</div>

|                                                                               |     |       |      |     |                           For 
 the Six Months Ended June 30, |             |   |     |      |             |   |     |             |             |   |
|                                                                               |     | Notes |      |     |                          2023 |             |   |     | 2024 |             |   |     |        2024 |             |   |
|                                                                               |     |       |      |     |                           HK$ |             |   |     |  HK$ |             |   |     |         US$ 
 (Note 2(e)) |             |   |
| Revenues                                                                      |     |       |      |     |                               |             |   |     |      |             |   |     |             |             |   |
| - Revenue                                                                     
 from Products                                                                 |     |       | 2(n) |     |                               |   7,075,148 |   |     |      |   7,803,090 |   |     |             |   1,000,396 |   |
| - Revenue from Services                                                       |     |       | 2(n) |     |                               |  81,938,076 |   |     |      |  90,490,307 |   |     |             |  11,601,322 |   |
| Total revenues                                                                |     |       |      |     |                               |  89,013,224 |   |     |      |  98,293,397 |   |     |             |  12,601,718 |   |
| Cost of revenues:                                                             |     |       |      |     |                               |             |   |     |      |             |   |     |             |             |   |
| - Cost of Products                                                            |     |       | 2(o) |     |                               |  (6,083,815 | ) |     |      |  (6,681,811 | ) |     |             |    (856,642 | ) |
| - Cost of