Company: EUDAW
Filing Date: 2025-09-24
Form Type: 20-F/A
Source: 0001493152-25-014808
Chunk: 69

Company: EUDA Health Holdings Ltd
Filing Date: 2025-09-24
Form: 20-F/A
Chunk 69
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 SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(In U.S. dollars, unless stated otherwise)

The following table reconciles Singapore statutory rates to the Company’s effective tax rate:

Schedule of effective income tax rate

|                                           |     |     | For the Year Ended December 31, 2024 |    |     |     | For the Year Ended December 31, 2023 |    |     |     | For the Year Ended December 31, 2022 |    |
|:------------------------------------------|:----|:----|-------------------------------------:|:---|:----|:----|-------------------------------------:|:---|:----|:----|-------------------------------------:|:---|
| Singapore statutory income tax rate       |     |     |                                 17.0 | %  |     |     |                                 17.0 | %  |     |     |                                 17.0 | %  |
| Tax rate difference outside Singapore (1) |     |     |                                  1.7 | %  |     |     |                                (16.6 | )% |     |     |                                (14.2 | )% |
| Taxable income below exemption threshold  |     |     |                                  0.0 | %  |     |     |                                  0.0 | %  |     |     |                                  0.0 | %  |
| Change in valuation allowance             |     |     |                                 (1.0 | )% |     |     |                                 (0.4 | )% |     |     |                                 (1.9 | )% |
| Others (2)                                |     |     |                                (17.7 | )% |     |     |                                  0.0 | %  |     |     |                                 (0.8 | )% |
| Effective tax rate                        |     |     |                                  0.0 | %  |     |     |                                  0.0 | %  |     |     |                                  0.1 | %  |

| (2) | Others                                                                                                                                   
 mainly consisted of impairment loss of $14,755,560 on intangible assets from the Company’s subsidiary CK Health, which is non-deductible 
 under local tax law.                                                                                                                     |

The following table sets forth the significant components of the aggregate deferred tax assets and liabilities of the Company as of:

Schedule of deferred tax assets and liabilities

|