Company: CHOW
Filing Date: 2025-02-28
Form Type: DRS/A
Source: 0001493152-25-008591
Chunk: 286

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-02-28
Form: DRS/A
Chunk 286
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 One ordinary share was issued on October 8, 2024. The authorized share capital was changed
to 500,000,000 ordinary shares of par value US$0.0001 each and the one issued share was sub-divided into 10 ordinary shares on 18 October,
2024. The Company has completed a reorganization on October 24, 2024 following which Vigorous Elite Holdings Limited and Sereno Cloud
Solution HK Limited came under the control of the Company. 32,500,000 ordinary shares of par value US$0.0001 each was in issue on October
24, 2024.

16. EARNING PER SHARE

The following table sets forth the computation of
basic and diluted earnings per share for the six months ended June 30, 2023, and 2024:

|                                                                           |     | For the Six Months Ended June 30, |            |     |            |            |     |                 |            |
|                                                                           |     |                              2023 |            |     |       2024 |            |     |                 |            |
|                                                                           |     |                               HK$ |            |     |        HK$ |            |     | US$ (Note 2(e)) |            |
|                                                                           |     |                        -Unaudited |            |     | -Unaudited |            |     | -Unaudited      |            |
| Numerator:                                                                |     |                                   |            |     |            |            |     |                 |            |
| Numerator for basic and diluted earnings per share – net                  
 income attributable to the Company’s shareholders                         |     |                                   |  6,490,950 |     |            |  6,934,560 |     |                 |    889,046 |
| Denominator:                                                              |     |                                   |            |     |            |            |     |                 |            |
| Denominator for basic and diluted net income per share – weighted average 
 number of shares*                                                         |     |                                   | 32,500,000 |     |            | 32,500,000 |     |                 | 32,500,000 |
| Basic and diluted earnings per share:                                     |     |                                   |       0.20 |     |            |       0.21 |     |                 |       0.03 |

* Retroactively presented for the effect of reorganization
for the Company’s initial public offering

Explanation of EPS Calculation