Company: CLIK
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003127
Chunk: 136

Company: Click Holdings Ltd.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 136
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 is non -interestbearing and repayable on demand. It was the result of non -cashtransactions of (i) the dividend of US$320,513 and (ii) the netting off of due from and due to related parties of US$434,094. •On December31, 2023, JFY Corporate declared a dividend of HK$2,500,000 (US$320,513) to Mr. Chan. The dividend was used to offset due from/to Mr. Chan of US$464,765, resulting in amount due from Mr. Chan of US$144,252.

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•On December31, 2023, the Company, Mr. Chan and various related parties entered into an offsetting arrangement to net off (1) due from Mr. Chan of US$144,252, (2) due from related parties of US$289,842 and (3) due to related parties of US$637,653, which resulted in a non -cashtransaction of US$434,094 and amount due to Mr. Chan of US$203,559. Prior to the offsetting arrangement, due from and due to related parties were as follows:

| Name of related parties              |     | Due from |         |     | Due to |          |   |
|:-------------------------------------|:----|:---------|--------:|:----|:-------|:---------|:--|
| Mr. Chan                             |     | $        | 144,252 |     | $      | —        |   |
| Ms. Leung                            |     |          |       — |     |        | (455,897 | ) |
| JFY & Co.                            |     |          |       — |     |        | (181,756 | ) |
| JFY CPA Limited                      |     |          | 266,765 |     |        | —        |   |
| Click Environmental Services Limited |     |          |  23,077 |     |        | —        |   |
| Total                                |     | $        | 434,094 |     | $      | (637,653 | ) |

Note 2: The amount due to Ms. Leung was for accrued bonuses payable to her from prior years. It was non -interestbearing and repayable on demand. Note 3: The amounts due to JFY & Co. and JFY CPA Limited were trade in nature. They were non -interestbearing and repayable