Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 219

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 19
Chunk 219
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asured as long as it continues to meet the conditions for equity classification.
The excess of the principal amount of the liability component over its carrying amount (“debt discount”) is amortized to interest
expense over the term of the Convertible Note 2022.

Debt issuance costs related to the original Convertible
Note 2022 comprised of commissions paid to third party placement agent, lawyers, and warrants value of $559,467. The Company allocated
the total amount incurred to the liability and equity components of the original Convertible Note 2022 based on their relative values.
Issuance costs attributable to the liability component were $438,856 and will be amortized to interest expense using the effective interest
method over the contractual term. Issuance costs attributable to the equity component were $120,611 and netted with the equity component
in stockholders’ equity of $683,393 and warrant value of $133,372.

For the year ended June 30, 2024, the Company
issued3,019,710ordinary shares (121,667ordinary shares retrospectively restated for effect of reverse stock splits on February
14, 2024 and September 24, 2024) with a fair value of $3,775,000for principal and interest partial settlement of the Convertible Note
2022.

The Convertible Note 2022 was fully repaid and
converted on June 18, 2024.

Net carrying amount of the liability component
Convertible Notes dated as of June 30, 2025 and 2024 were Niland Nil, respectively.

Net carrying amount of the equity component of
the Convertible Notes as of June 30, 2025 and 2024 were as following:

                                          Amount                           Issuance                     Equity                         
                                          allocated to                     cost                         component, net                 
                                          conversion                                                                                   
                                          option                                                                                       
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Convertible Note 2021                   $                 1,092,460      $             ( 182,255      $                     910,205  
  Convertible Note 2022                                       683,393                    ( 120,611                            562,782  
  Convertible Notes – equity portion      $                 1,775,853      $             ( 302,866      $                   1,472,987  

Amortization of issuance cost and debt discount,
and interest cost for the year ended