Company: EUDAW
Filing Date: 2025-09-24
Form Type: 20-F/A
Source: 0001493152-25-014808
Chunk: 46

Company: EUDA Health Holdings Ltd
Filing Date: 2025-09-24
Form: 20-F/A
Chunk 46
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 accounts

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

| F-28 |

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       
 of       
 December 
 31,      
 2024     |         |     | As       
 of       
 December 
 31,      
 2023     |   |
|:---------|:----|:---------|--------:|:----|:---------|:--|
| Finished 
 goods    |     | $        | 128,977 |     | $        | - |

Note 9 – Other receivables

Other receivables consist of the following:

Schedule of other receivables

|                    |     |   |       As 
       of 
 December 
      31, 
     2024 |     |   |       As 
       of 
 December 
      31, 
     2023 |
|:-------------------|:----|:--|---------:|:----|:--|---------:|
| Employee           
 advance and others |     | $ |    4,596 |     | $ |    1,711 |

Movements of allowance for credit losses from other receivables are as follows:

Schedule of other receiv