Company: CCHH
Filing Date: 2025-08-27
Form Type: F-1
Source: 0001213900-25-081009
Chunk: 162

Company: CCH Holdings Ltd
Filing Date: 2025-08-27
Form: F-1
Chunk 162
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. Bhd. (“CHH KL”)                                |     | STCH Holding |     | March 9, 2021     |     | 100%         |     | Restaurant operation                                                                        |
| CCH Tropika Sdn. Bhd. (“CCH Tropika”)                            |     | STCH Holding |     | October 21, 2022  |     | 100%         |     | Restaurant operation                                                                        |
| GTL F&B Sdn. Bhd. (“GTL F&B”)                                    |     | STCH Holding |     | November 11, 2021 |     | 100%         |     | Restaurant operation                                                                        |

2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (a)Basis of presentation The accompanying consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities Exchange Commission (“SEC”). (b)Basis of consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries. All intercompany transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation. (c)Use of estimates The preparation of the consolidated financial statements in accordance with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, related disclosures of contingent assets and liabilities at the balance sheet date, and the reported revenues and expenses during the reported periods in the consolidated financial statements and accompanying notes. Significant accounting estimates include, but not limited to provision of allowance for expected credit losses, estimates for inventory write -downsand valuation allowance for deferred tax assets. Changes in facts and circumstances may result in revised estimates. Actual results could differ from those estimates, and as such, differences may be material to the consolidated financial statements. (d)Foreign currency The Group’s reporting currency is United States dollars (“US$” or “$”). The Group’s subsidiaries incorporated in Malaysia generally use their local currencies as their functional currencies, i.e. Malaysian Ringgit (“MYR”). The determination of the respective functional currency is based on the criteria of Accounting Standard Codification (“ASC”) Topic 830, Foreign Currency Matters. In preparing the financial statements of each individual group entity, transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates quoted by authoritative banks prevailing at the dates of the transactions. At the end of the reporting period, monetary items denominated in

F-8

CCH