Company: EUDAW
Filing Date: 2025-09-24
Form Type: 20-F/A
Source: 0001493152-25-014808
Chunk: 48

Company: EUDA Health Holdings Ltd
Filing Date: 2025-09-24
Form: 20-F/A
Chunk 48
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 2023 and 2022 amounted to $ 22,111, $ 4,886and $ 5,499, respectively.

| F-29 |

EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(In U.S. dollars, unless stated otherwise)

Note 11 – Intangible assets, net

Intangible assets consisted of the following:

Schedule of intangible assets, net

|                                |     | As of December 31, 
 2024               |         |     | As of December 31, 
 2023               |   |
|:-------------------------------|:----|:-------------------|--------:|:----|:-------------------|:--|
| Software                       |     | $                  |  19,681 |     | $                  | - |
| Distribution rights            |     |                    | 337,827 |     |                    | - |
| Total intangible assets        |     |                    | 357,508 |     |                    | - |
| Less: accumulated amortization |     |                    |  20,213 |     |                    | - |
| Total intangible assets, net   |     | $                  | 337,295 |     | $                  | - |

Amortization expense for the years ended December 31, 2024, 2023 and 2022 amounted to $ 20,172, $ 0, and $ 115,907, respectively. Impairment of intangibles assets for the years ended December 31, 2024, 2023 and 2022 amounted to $ 14,755,560, $ 0, and $ 167,787, respectively.

The following table sets forth the Company’s amortization expense for the next five years ending:

Schedule of amortization expense

|                                        |     | Amortization 
 expenses     |         |
|:---------------------------------------|:----|:-------------|--------:|
| Twelve months ending December 31, 2025 |     | $            | 153,944 |
| Twelve months ending December 31, 2026 |     |              | 159,484 |
| Twelve months ending December 31, 2027 |     |              |  17,962 |
| Twelve months ending December 31, 2028 |     |              |   3,936 |
| Twelve months ending December 31, 2029