Company: WCT
Filing Date: 2025-05-16
Form Type: 20-F
Source: 0001213900-25-044576
Chunk: 114

Company: Wellchange Holdings Co Ltd
Filing Date: 2025-05-16
Form: 20-F
Item: Item 19
Chunk 114
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 Firm (PCAOB ID: 7249)                                       F-2    
  Report of Independent Registered Public Accounting Firm (PCAOB ID: 1171)                                       F-3    
  Consolidated Balance Sheets as of December 31, 2023 and 2024                                                   F-4    
  Consolidated Statements of Income and Comprehensive Income for the Years Ended December 31,                    F-5    
  Consolidated Statements of Changes in Shareholders’ Equity for the Years Ended December 31, 2023 and 2024      F-6    
  Consolidated Statements of Cash Flows for the Years Ended December 31, 2022, 2023 and 2024                     F-7    
  Notes to the Consolidated Financial Statements                                                                 F-8    
  Schedule I — Parent Only Financial Statements as of and for the years ended December 31, 2023 and 2024         F-31   

F-1

                                    Suites 1701-02,               
                                    308 Des Voeux Road Central,   
                                    香港上環德輔道中308號17樓1701-02室       
  SR CPA & Co.                      Tel電話: (852)                  
  CERTIFIED PUBLIC ACCOUNTANTS      Fax傳真: (852)                  

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

To The Shareholders and the Board of Directors
of Wellchange Holdings Company Limited

Opinion on the Financial Statements

We have audited the accompanying consolidated
balance sheet of Wellchange Holdings Company Limited and its subsidiaries (collectively, the “ Company”) as of December 31,
2024, and the consolidated statement of income and comprehensive income, consolidated statement of changes in shareholders’
equity and consolidated statement of cash flows for the year ended December 31, 2024 and the related notes (collectively referred to as
the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial
position of the Company as of December 31, 2024 and the results of its operations and its cash flows for the year ended December 31, 2024,
in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility
of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our
audits.