Company: CHOW
Filing Date: 2025-02-10
Form Type: DRS/A
Source: 0001493152-25-005658
Chunk: 260

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-02-10
Form: DRS/A
Chunk 260
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            |     |   |      |
| Company A |     |                                   |          - |     |   |    - |     |            | 14,820,196 |     |   | 15.1 |
| Company M |     |                                   | 35,806,384 |     |   | 40.2 |     |            | 13,535,574 |     |   | 13.8 |
| Company S |     |                                   | 25,300,000 |     |   | 28.4 |     |            |  9,885,000 |     |   | 10.1 |
| Company C |     |                                   |          - |     |   |    - |     |            | 18,993,000 |     |   | 19.3 |

The following customers accounted for 10% or more
of the Company’s gross accounts receivable as of December 31, 2023 and June 30, 2024:

|           |     |     | As of December 31, 2023 |     |   |      |     |            | As of June 30, 2024 |     |   |      |
|:----------|:----|:----|------------------------:|:----|:--|-----:|:----|:-----------|--------------------:|:----|:--|-----:|
|           |     | HK$ |                         |     | % |      |     | HK$        |                     |     | % |      |
|           |     |     |                         |     |   |      |     | -Unaudited |                     |     |   |      |
| Company A |     |     |               2,752,597 |     |   | 17.0 |     |            |           3,027,097 |     |   | 19.8 |
| Company C |     |     |               2,340,000 |     |   | 14.5 |     |            |                   - |     |   |    - |
| Company B |     |     |                       - |     |   |    - |     |            |           2,141,100 |     |   | 13.8 |

There were two and three suppliers from whom purchases,
or service costs individually represent greater than 10% of the total cost of revenue of the Company for the six months ended