Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 207

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 19
Chunk 207
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2025                       2024                   
 ────────────────────────────────────────────────────────────────────────────────────────
  Customer relationships              $           1,426,798      $           7,748,590  
  Copyrights and trademarks                         242,556                    242,556  
  Software                                           16,682                     16,756  
  Senior care service app                            41,908                     42,094  
  Less: accumulated amortization                  ( 233,849                ( 1,496,090  
  Less: impairment                              ( 1,494,095                ( 6,551,529  
  Intangible assets, net              $                   -      $               2,377  

On June 14, 2022 and December 20, 2022, the Company
and its wholly owned subsidiary, E-Home Hong Kong, entered into equity transfer agreements with Zhongrun, a limited liability company
established in China and Ms. Ling Chen, pursuant to which Ms. Chen agreed to transfer 55% and 20% of the equity interests in Zhongrun
to E-Home Hong Kong, in consideration for the sum of (i) RMB3 million (approximately $0.453 million, not paid) in cash and (ii) 28,041,992
ordinary shares of the Company. On July 8, 2022, the Company issued28,041,992ordinary shares (280shares retrospectively adjusted for
effect of reverse stock splits on September 23, 2022, April 13, 2023, September 25, 2023, February 14, 2024 and September 24, 2024) according
to the equity transfer agreement at a fair value of $8,496,724(par value of $2,804and additional paid-in capital of $8,493,919). On
December 20, 2022, the Company issued4,660,129ordinary shares (932shares retrospectively adjusted for effect of reverse stock splits
on April 13, 2023, September 25, 2023, February 14, 2024 and September 24, 2024) at an aggregate fair value of $2,853,596(par value of
$9,320and additional paid-in capital of $2,844,276).

Based on the valuations report from independent
third-party valuation firms used in the purchase price allocation,