Company: STAK
Filing Date: 2025-02-26
Form Type: 424B4
Source: 0001493152-25-008310
Chunk: 182

Company: STAK Inc.
Filing Date: 2025-02-26
Form: 424B4
Chunk 182
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  |     |                |   308,707 |     |   | 136,725 |
| Accrued expenses |     |                |   273,697 |     |   | 150,778 |
| Loan payable     |     |                |         - |     |   |  91,253 |
| Others           |     |                |    38,972 |     |   |   1,650 |
| Total            |     | $              | 1,293,243 |     | $ | 389,560 |

NOTE 10 - LONG-TERM BORROWING

Long-term borrowing consisted of the following:

|                  |     | Annual        
 Interest Rate |     | Maturity                                   
 date                                       |     | Guarantee   
 Information |     | June 30, 
 2024     |         |     | June 30, 
 2023     |   |
|:-----------------|:----|:--------------|:----|:-------------------------------------------|:----|:------------|:----|:---------|--------:|:----|:---------|:--|
| WeBank Co., Ltd. |     | 10.30%        |     | From January 25, 2026 to February 25, 2026 |     | /           |     | $        | 116,964 |     | $        | - |
| Total            |     |               |     |                                            |     |             |     | $        | 116,964 |     | $        | - |

| F-16 |

<div align='center'>STAK INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(Expressed in U.S. dollars, except for number of shares)</div>

NOTE 11 - TAXATION

Cayman Islands

STAK is incorporated in the Cayman Islands. Under the current laws of Cayman Islands, STAK is not subject to income or capital gains taxes. In addition, dividend payments are not subject to withholdings tax in Cayman Islands.

Hong Kong

On March 21, 2018, the Hong Kong Legislative Council passed The Inland Revenue (Amendment) (No. 7) Bill 2017 (the “Bill”) which introduces the two-tiered profits tax rates regime. The Bill was signed into law on March 28, 2018 and was announced on the following day. Under the two-tiered profits tax rates regime, the first