Company: CCHH
Filing Date: 2025-09-12
Form Type: F-1/A
Source: 0001213900-25-087080
Chunk: 166

Company: CCH Holdings Ltd
Filing Date: 2025-09-12
Form: F-1/A
Chunk 166
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 shareholders are exempt from the reporting and short -swingprofit recovery provisions contained in Section 16 of the Exchange Act. In addition, we will not be required under the Exchange Act to file periodic reports and financial statements with the SEC as frequently or as promptly as U.S. companies whose securities are registered under the Exchange Act. 117

CCH HOLDINGS LTD
INDEX TO THE CONSOLIDATED FINANCIAL STATEMENTS

| Contents                                                                                                      
 Report of Independent Registered Public Accounting Firm (PCAOB ID: 7261)                                      
 Consolidated Balance Sheets as of December 31, 2023 and 2024                                                  
 Consolidated Statements of Operations and Comprehensive Income for the Years Ended December 31, 2023 and 2024 |     | Page 
 F-2  
 F-3  
 F-4  |
|:--------------------------------------------------------------------------------------------------------------|:----|:-----|
| Consolidated Statements of Changes in Equity for the Years Ended December 31, 2023 and 2024                   |     | F-5  |
| Consolidated Statements of Cash Flows for the Years Ended December 31, 2023 and 2024                          |     | F-6  |
| Notes to Consolidated Financial Statements                                                                    |     | F-7  |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors of CCH Holdings Ltd Opinion on the Financial Statements We have audited the accompanying consolidated balance sheets of CCH Holdings Ltd and its subsidiaries (the “Company”) as of December31, 2023 and 2024, the related consolidated statements of operations and comprehensive income, consolidated statements of changes in equity and consolidated statements of cash flows for the years ended December31, 2023 and 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December31, 2023 and 2024, and the results of its operations and its cash flows for the years ended December31, 2023 and 2024, in conformity with accounting principles generally accepted in the United States of America. Basis for Opinion These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent