Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 233

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 19
Chunk 233
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 $                  -      $                            -  
  Housekeeping                                            -                                   -  
 ─────────────────────────────────────────────────────────────────────────────────────────────────
  Non-current assets                   2025                      2024                            
  Senior care services                            4,265,995                           4,795,273  
  Educational consulting services                     2,239                               7,284  
  Unallocated non-current assets                 64,687,998                          65,146,720  
  Total                                $         68,956,232      $                   69,949,277  

On account of the Company’s business model,
assets, operating expense, profit or loss, liabilities and other material items could not be separated into each operating segment. As
the Company’s long-lived assets and revenue are substantially located in and derived from the PRC, no geographical segments are
presented.

NOTE 19 - DISCONTINUED OPERATIONS

On October 29, 2024, the Company entered into
an agreement with a third party to transfer its75% equity interest in its subsidiary Zhongrun for total consideration of RMB1,087,500(approximately $151,285). The transaction was completed on November 30, 2024, upon which Zhongrun ceased to be a subsidiary of the Company
and was deconsolidated from the Group’s consolidated financial statements. The Company recognized a gain on disposal of $2,827,017,
which has been included in income (loss) from discontinued operations, net of tax, in the consolidated statements of operations and comprehensive
income (loss) for the year ended June 30, 2025.

F-36

Because Zhongrun represented a separate major
line of business that was previously reported as an individual segment, the disposal met the criteria for presentation as a discontinued
operation under ASC 205-20, Presentation of Financial Statements - Discontinued Operations. Accordingly, the results of operations
of Zhongrun have been reclassified from continuing operations to discontinued operations for all periods presented to conform to the current-year
presentation.

The following table summarizes the results of discontinued operationsfor the years ended June 30, 2025, 2024 and 2023:

                                                             2025                    2024                     2023                   
 ─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Revenues                                                   $            8,376      $           219,159      $