Company: CHOW
Filing Date: 2025-04-01
Form Type: F-1
Source: 0001641172-25-001938
Chunk: 102

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-04-01
Form: F-1
Chunk 102
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| Legal and professional service fees                      |     |                         |   161,250 |     |   |   3.3 |     |     |   183,055 |   |     |     |  23,468 |   |     |   |   3.7 |   |     |   |   13.5 |   |
| Expected credit loss on trade receivables / (Reversal of 
 current expected losses on accounts receivable)          |     |                         |   842,674 |     |   |  17.3 |     |     |  (348,954 | ) |     |     | (44,738 | ) |     |   |  (7.0 | ) |     |   | (141.4 | ) |
| Entertainment expenses                                   |     |                         |   181,138 |     |   |   3.7 |     |     |   363,067 |   |     |     |  46,547 |   |     |   |   7.3 |   |     |   |  100.4 |   |
| Repair and maintenance expenses                          |     |                         |         - |     |   |     - |     |     |    88,800 |   |     |     |  11,385 |   |     |   |   1.8 |   |     |   |    100 |   |
| Others                                                   |     |                         |   329,585 |     |   |   6.7 |     |     |   365,577 |   |     |     |  46,869 |   |     |   |   7.3 |   |     |   |   10.9 |   |
| Total                                                    |     |                         | 4,876,608 |     |   | 100.0 |     |     | 4,989,693 |   |     |     | 639,704 |   |     |   | 100.0 |   |     |   |    2.3 |   |

General
and administrative expenses increased by HK$0.1 million or 2.3%
from HK$4.9 million for the year ended December 31, 2022 to HK$5.0 million
(US$0.6 million) for the year ended December 31