Company: CHOW
Filing Date: 2025-01-13
Form Type: DRS/A
Source: 0001493152-25-001833
Chunk: 182

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-01-13
Form: DRS/A
Chunk 182
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 served as the Company’s auditor since 2024

Singapore

October 25, 2024

PCAOB ID Number: 6783

| F-1 |

<div align='center'>CHOWCHOW CLOUD INTERNATIONAL HOLDINGS LIMITED

CONSOLIDATED BALANCE SHEETS

AS OF DECEMBER 31, 2022 AND 2023</div>

|                                                                                                  |     |       |     | As of December 31, |            |     |      |            |   |     |                 |           |   |
|                                                                                                  |     | Notes |     |               2022 |            |     | 2023 |            |   |     |            2023 |           |   |
|                                                                                                  |     |       |     |                HK$ |            |     |  HK$ |            |   |     | US$ (Note 2(e)) |           |   |
| ASSETS                                                                                           |     |       |     |                    |            |     |      |            |   |     |                 |           |   |
| Current assets:                                                                                  |     |       |     |                    |            |     |      |            |   |     |                 |           |   |
| Cash and cash equivalents                                                                        |     |       |     |                    |  9,011,947 |     |      |  9,873,451 |   |     |                 | 1,265,827 |   |
| Accounts receivable, net                                                                         |     |     4 |     |                    | 22,371,289 |     |      | 15,685,215 |   |     |                 | 2,010,925 |   |
| Unbilled receivables (Contract assets)                                                           |     |     5 |     |                    |    537,450 |     |      |  1,964,662 |   |     |                 |   251,880 |   |
| Prepayment and other current assets, net                                                         |     |     6 |     |                    |    148,054 |     |      | 11,597,170 |   |     |                 | 1,486,817 |   |
| Amount due from related parties - trade                                                          |     |     7 |     |                    |     20,707 |     |      |     78,040 |   |     |                 |    10,005