Company: CHOW
Filing Date: 2025-04-01
Form Type: F-1
Source: 0001641172-25-001938
Chunk: 271

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-04-01
Form: F-1
Chunk 271
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 for potential impairment at each reporting date. As of December 31, 2023 and June 30, 2024, no impairments were
recognized for advances to suppliers, rental deposits, or other deposits.

7. RELATED PARTY TRANSACTIONS

The table below sets forth the major related parties
and their relationships with the Company as of December 31, 2023 and June 30, 2024:

| Names                          
 of the related parties         
 Leading Digital Supply Limited |     | Relationship                                           
 with the Company                                       
 50% owned by Yee Kar Wing; Director until July 2, 2024 |
|:-------------------------------|:----|:-------------------------------------------------------|
| Primex Technology Limited      |     | 50% owned by Yee Kar Wing; Director                    |
| Yee Kar Wing                   |     | Shareholder, Director, and CEO of the Company          |
| Hui Wai Ming                   |     | Shareholder and COO of the Company                     |

(a) Amounts due from / (to) related parties

|                                                     |     |     | As of December 31, 2023 |   |     |            | As of June 30, 2024 |   |     |                 |          |   |
|:----------------------------------------------------|:----|:----|------------------------:|:--|:----|:-----------|--------------------:|:--|:----|:----------------|---------:|:--|
|                                                     |     | HK$ |                         |   |     | HK$        |                     |   |     | US$ (Note 2(e)) |          |   |
|                                                     |     |     |                         |   |     | -Unaudited |                     |   |     | -Unaudited      |          |   |
| Leading Digital                                     
 Supply Limited(i)                                   |     |     |                   9,800 |   |     |            |               9,800 |   |     |                 |    1,256 |   |
| Primex Technology Limited(i)                        |     |     |                  75,924 |   |     |            |             102,924 |   |     |                 |   13,196 |   |
| Total amounts due from related parties - trade      |     |     |                  85,724 |   |     |            |             112,724 |   |     |                 |   14,452 |   |