Company: CLIK
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001493152-25-019286
Chunk: 121

Company: Click Holdings Ltd.
Filing Date: 2025-10-24
Form: 20-F
Item: Item 19
Chunk 121
---
 attributable to shareholders of the Company by the weighted average number of ordinary shares outstanding during the period.
Diluted EPS takes into account the potential dilution that could occur if securities or other contracts to issue ordinary shares were
exercised and converted into ordinary shares. During the year ended December 31, 2023, the six months ended June 30, 2024 and the year
ended June 30, 2025, the Company had no

V. Segment reporting

The
Company follows FASB ASC Topic 280, Segment Reporting, which requires the disclosure of segment information based on how management allocates
resources to segments and evaluates their performance. Reportable operating segments include components of an entity about which separate
financial information is available and which operating results are regularly reviewed by the chief operating decision maker (“ CODM”).
The CODM, which is the chief executive officer, makes decisions about resources to be allocated to the segment and assess each operating
segment’s performance.

The
Company operates in three segments, (1) professional solution services, (2) nursing solution services and (3) logistics and other solution
services, of which the CODM assesses the performance and allocates resources.

The
accounting policies of these segments are the same as those described in the summary of significant accounting policies. The CODM assesses
performance for the segments and decides how to allocate resources based on net income that also is reported on the income statement
as consolidated net income. The measure of segment assets is reported on the balance sheet as total consolidated assets. The CODM uses
net income to evaluate income generated from segment assets (return on assets) in deciding whether to reinvest profits into the segments
or into other parts of the entity, such as for acquisitions or to pay dividends.

W. Related parties

Parties
are considered related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled
by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members
of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with
if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting
parties might be prevented from fully pursuing its own separate interests. The Company discloses all significant related party transactions.

X. Commitment and contingencies

In
the normal course