Company: CHOW
Filing Date: 2025-09-16
Form Type: 424B4
Source: 0001493152-25-013607
Chunk: 200

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-09-16
Form: 424B4
Chunk 200
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 additional expenses to be incurred, will be charged to operations. As of December 31, 2024, the Company capitalized HK$2,820,149 (US$361,558) of deferred offering costs. Such costs will be deferred until the closing of the IPO, at which time the deferred costs will be offset against the offering proceeds.

Geographic Information

The Company generates revenue from customers located in its country of domicile, Hong Kong, and from customers in other regions. Revenues are attributed to geographic regions based on the location of the customers.

The following table presents revenues from external customers by geographic area for the years ended December 31, 2023, and 2024:

|                                                  |     |                          For 
 the Years Ended December 31, |             |     |   |      |     |      |             |     |             |            |     |   |      |
|                                                  |     |                         2023 |             |     |   |      |     | 2024 |             |     |             |            |     |   |      |
|                                                  |     |                          HK$ |             |     | % |      |     |  HK$ |             |     | US$         
 (Note 2(e)) |            |     | % |      |
| Hong                                             
 Kong                                             |     |                              | 128,519,292 |     |   | 90.9 |     |      | 144,495,457 |     |             | 18,525,058 |     |   | 79.5 |
| Singapore                                        |     |                              |  10,090,715 |     |   |  7.1 |     |      |  33,751,584 |     |             |  4,327,126 |     |   | 18.5 |
| Others,                                          
 including Philippines, Macau, Japan and Malaysia |     |                              |   2,762,351 |     |   |  2.0 |     |      |   3,583,085 |     |             |    459,370 |     |   |  2.0 |
|                                                  |     |                              | 141,372,358 |     |   |  100 |     |      | 181,830,126 |     |             | 23,311,554 |     |   |  100 |

(w) Recent accounting pronouncements

ASC