Company: CHOW
Filing Date: 2025-02-28
Form Type: DRS/A
Source: 0001493152-25-008591
Chunk: 274

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-02-28
Form: DRS/A
Chunk 274
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The following table summarizes
the supplemental consolidated balance sheet information related to operating leases as of December 31, 2023 and June 30, 2024:

|                                                                   |     |     |          As 
 of December 
    31, 2023 |   |     |            | As of June 30, 2024 |   |     |                 |        |   |
|:------------------------------------------------------------------|:----|:----|------------:|:--|:----|:-----------|--------------------:|:--|:----|:----------------|-------:|:--|
|                                                                   |     | HK$ |             |   |     | HK$        |                     |   |     | US$ (Note 2(e)) |        |   |
|                                                                   |     |     |             |   |     | -Unaudited |                     |   |     | -Unaudited      |        |   |
| Operating lease right-of-use assets, net                          |     |     |     443,423 |   |     |            |             332,384 |   |     |                 | 42,613 |   |
| Operating lease liabilities, current                              |     |     |     225,293 |   |     |            |             231,818 |   |     |                 | 29,720 |   |
| Operating lease liabilities, non-current                          |     |     |     218,130 |   |     |            |             100,566 |   |     |                 | 12,893 |   |
| Weighted average remaining lease terms – operating lease (months) |     |     |          23 |   |     |            |                  17 |   |     |                 |     17 |   |
| Weighted average discount rate – operating lease                  |     |     |       5.875 | % |     |            |               5.875 | % |     |                 |  5.875 | % |

The following table summarizes the cash flow and
expense information related to operating leases for the six months ended June 30, 2023, and 2024:

|                                                                         |     | For the Six Months Ended June 30, |         |     |            |         |     |                 |        |
|                                                                         |     |                              2023 |         |     |       2024 |         |     |                 |        |
|                                                                         |     |                               HK