Company: EUDAW
Filing Date: 2025-09-24
Form Type: 20-F/A
Source: 0001493152-25-014808
Chunk: 16

Company: EUDA Health Holdings Ltd
Filing Date: 2025-09-24
Form: 20-F/A
Chunk 16
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 Singapore Dollars (“SGD”) and Malaysian Ringgits (“MYR”), as their functional currency, respectively.

In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “ Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income (loss) within the statements of shareholders’ equity (deficit). Cash flows are also translated at average translation rates for the periods, therefore, amounts reported on the statement of cash flows will not necessarily agree with changes in the corresponding balances on the consolidated balance sheets.

Translation of foreign currencies into US$1 have been made at the following exchange rates for the respective periods:

Schedule of foreign currency exchange rates

|                                        |     |     | As of and for the Year Ended December 31, 2024 |     |     | As of and for the Year Ended December 31, 2023 |     |     | For the Year Ended  December 31, 2022 |
|:---------------------------------------|:----|:----|-----------------------------------------------:|:----|:----|-----------------------------------------------:|:----|:----|--------------------------------------:|
| Period-end SGD: US$1 exchange rate     |     |     |                                           1.37 |     |     |                                           1.32 |     |     |                                  1.34 |
| Period-average SGD: US$1 exchange rate |     |     |                                           1.34 |     |     |                                           1.34 |     |     |                                  1.38 |
| Period-end MYR: US$1 exchange rate     |     |     |                                           4.47 |     |     |                                              - |     |     |                                     - |
| Period-end, exchange rate              |     |     |                                           4.47 |     |     |                                              - |     |     |                                     - |
| Period-average MYR: US$1 exchange rate |     |     |                                           4.57 |     |     |                                              - |     |     |                                     - |
| Period-average, exchange rate          |     |     |                                           4.57 |     |     |                                              - |     |     |                                     - |

| F-11 |

EUDA