Company: CLIK
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001493152-25-019286
Chunk: 70

Company: Click Holdings Ltd.
Filing Date: 2025-10-24
Form: 20-F
Item: Item 5
Chunk 70
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 to reporting units, and estimating fair values using assumptions.

During the year ended June 30, 2025, the Company acquired Top Spin and have consolidated their financial results
in the consolidated financial statements since the date of acquisition. As the result of acquisition, goodwill amounted to HKD69,517,007
(US$8,912,437) was recognized and allocated entirely to the reporting unit of Care U within the segment of nursing solution services during
the year ended June 30, 2025. As of June 30, 2025, a qualitative assessment was performed post-acquisition, considering factors such as
stable demand for nursing services, positive financial performance, and no adverse regulatory changes. No impairment indicators were identified,
and it was more likely than not that the fair value of the Care U reporting unit exceeded its carrying amount, thus no impairment of goodwill
was recognized.

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ITEM
6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES