Company: CHOW
Filing Date: 2025-02-10
Form Type: DRS/A
Source: 0001493152-25-005658
Chunk: 202

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-02-10
Form: DRS/A
Chunk 202
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38.3 |
| - Sale of Hardware, Software and IT Application Products with IT Professional 
 Services                                                                      |     |                                  |     55,818 |     |   |  0.1 |     |      |   4,098,581 |     |                 |    525,459 |     |   |  3.4 |
| IT Professional Services                                                      |     |                                  |  5,744,708 |     |   |  5.9 |     |      |   2,335,938 |     |                 |    299,479 |     |   |  1.9 |
| Maintenance and Support Services                                              |     |                                  |    559,743 |     |   |  0.6 |     |      |     632,205 |     |                 |     81,052 |     |   |  0.5 |
|                                                                               |     |                                  | 86,817,617 |     |   | 89.3 |     |      | 105,747,093 |     |                 | 13,557,320 |     |   | 87.1 |
| Total cost of revenues                                                        |     |                                  | 97,227,521 |     |   |  100 |     |      | 121,462,858 |     |                 | 15,572,161 |     |   |  100 |

(o) Selling and marketing expenses

Selling and marketing expenses include direct and indirect costs incurred in connection with promoting and selling the Company’s products and services. These expenses primarily consist of:

| ● | Marketing                                                                                     
 service fees paid to third-party vendors for advertising, promotions, and other marketing     
 activities;                                                                                   |
| ● | Commissions                                                                                   
 paid to staffs and third parties based on sales performance and achievement of sales targets; |
| ● | Salaries,                                                                                     
 benefits, and bonuses for in-house sales and marketing personnel involved in selling the      
 Company’s products and services;                                                              |
| ● | Advertising                                                                                   
 and promotional costs, including media buys, events, and sponsorships.                        |

Selling and marketing expenses are recognized as incurred, consistent with the period in which the related services are rendered or the corresponding revenue is recognized. Commissions paid to staff and third parties are recognized as an expense when the related revenue is recognized unless they qualify for capitalization under ASC 340-40.

If commissions are capitalized, they are amort