Company: EUDAW
Filing Date: 2025-04-29
Form Type: 20-F
Source: 0001641172-25-006627
Chunk: 145

Company: EUDA Health Holdings Ltd
Filing Date: 2025-04-29
Form: 20-F
Item: Item 19
Chunk 145
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 contingent consideration to be $ 0.                                                                   
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  (1)      The                                                                                                                                    

The
purchase price was allocated to the assets and identifiable intangible assets acquired, and liabilities assumed, based on their relative
fair values at the acquisition date. The Company considered the fair value of identifiable intangible assets is lower than their allocated
relative fair values and recorded an impairment loss of $ 14,755,560

The
identifiable intangible assets, consisting of distribution contracts with Guangzhou Beauty Wellness Health Technology Co., Ltd (“ GBHT”)
and Guangzhou Yoroyal Medical Technology Co., Ltd (“ Yoroyal”), were recognized with fair values of $ 279,025 58,803

Note
7 - Accounts receivable, net

Accounts
receivable consist of the following:

Schedule
of accounts receivable

                                      As of                          As of                      
  Accounts receivable                 $                 148,594      $                 239,978  
  Allowance for credit losses                           ( 2,420                        ( 2,504  
  Total accounts receivable, net      $                 146,174      $                 237,474  

As
of December 31, 2024 and 2023, the Company had allowance for credit losses of $ 2,420 2,504

Movements
of allowance for credit losses from accounts receivable are as follows:

Schedule
of movements of allowance for doubtful accounts

                            For the Year ended                 For the Year                 For the Year  
                                                               Ended                        Ended         
                            December 31,                                                                  
                            2024                               December 31,                 December 31,  
                                                               2023                         2022          
  Beginning balance         $                       2,504      $                     -      $             
  Addition                                              -                        2,463                    
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────
  Exchange rate effect                               ( 84                           41                    
  Ending balance            $                       2,420      $                 2,504      $             

EUDA
HEALTH HOLDINGS LIMITED AND SUBSIDIARIES

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

(In
U. S. dollars, unless stated otherwise)

Note
8 - Inventories

Inventories
consist of the following:

Schedule
of inventories

                As                         As