Company: CLIK
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001493152-25-019286
Chunk: 45

Company: Click Holdings Ltd.
Filing Date: 2025-10-24
Form: 20-F
Item: Item 3
Chunk 45
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 PFIC for the current taxable
year or the foreseeable future. However, no assurance can be given in this regard because the determination of whether we are or will
become a PFIC is a fact-intensive inquiry made on an annual basis that depends, in part, upon the composition of our income and assets.
In addition, there can be no assurance that the Internal Revenue Service, or IRS, will agree with our conclusion or that the IRS would
not successfully challenge our position. Fluctuations in the market price of our Class A Ordinary Shares may cause us to become a PFIC
for the current or subsequent taxable years because the value of our assets for the purpose of the asset test may be determined by reference
to the market price of our Class A Ordinary Shares. The composition of our income and assets may also be affected by how, and how quickly,
we use our liquid assets and the cash raised in this offering. If we were to be, or become, classified as a PFIC for any taxable year
during which a U. S. Holder holds our Class A Ordinary Shares, certain adverse U. S. federal income tax consequences could apply to such
U. S. Holder. We urge U. S. investors to consult their tax advisors regarding the possible application of the PFIC rules.

You
are strongly urged to consult your tax advisors regarding the impact of our being a PFIC in any taxable year on your investment in our
Class A Ordinary Shares as well as the application of the PFIC rules.

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ITEM
4. INFORMATION ON THE COMPANY