Company: CLIK
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001493152-25-019286
Chunk: 130

Company: Click Holdings Ltd.
Filing Date: 2025-10-24
Form: 20-F
Item: Item 19
Chunk 130
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,470  
  Total                                                         —                       —                        —         

As
of June 30, 2024 and 2025, the Company had net operating loss (“ NOL”) carry forwards of HKD 219,957 1,393,145 178,608

When
circumstances cause a change in management’s judgement about the realizability of deferred tax assets, the impact of the change
on the valuation allowance is generally reflected in income from operations. The future realization of the tax benefit of an existing
deductible temporary difference ultimately depends on the existence of sufficient taxable income of the appropriate character within
the carryforward period available under applicable tax law. Since the Company considers it more likely than not that those subsidiaries
will not generate sufficient pre-tax profit within the carryforward period available under applicable tax law, a full valuation allowance
was recognized as of June 30, 2024 and 2025, respectively.

The
principal components of deferred tax liabilities are as follows:

SCHEDULE
OF COMPONENTS OF DEFERRED TAX LIABILITIES

                                              HKD                 HKD                      US$                
                                              As of June 30,                                                  
                                              2024                2025                     2025               
                                              HKD                 HKD                      US$                
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Intangible assets arisen from business                                    5,128,412                657,489  
  Total                                                                     5,128,412                657,489  

CLICK
HOLDINGS LIMITED AND SUBSIDIARIES

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

12. REVENUE AND SEGMENT INFORMATION

The
Company has three

  Professional                                                                                                                   

  Nursing                                                                                                                         

  Logistics                                                                                                                   

Corporate
and unallocated - included in Corporate and unallocated are operating expenses that are not directly allocated to the individual
business units. These expenses primarily consist of operating lease cost, certain staff costs, and other various general and administrative
expenses.

Segment
information for the year ended December 31, 2023, the six months ended June 30, 2024 and the year ended June 30, 2025 is presented below.
The management does not manage the assets on a segment basis, therefore segment assets are not presented below.

SCHEDULE
OF SEGMENT REPORTING INFORMATION

                                                HKD                          HKD                                                        
                                                Year                                                                                    
                                                ended December 31, 2023