Company: CCHH
Filing Date: 2025-06-26
Form Type: DRS
Source: 0001213900-25-058036
Chunk: 183

Company: CCH Holdings Ltd
Filing Date: 2025-06-26
Form: DRS
Chunk 183
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 ASSETS, NET Intangible assets, net, consisted of the following:

| Finite-lived intangible assets     |     | As of December 31, 
 2023               |         |   |     | 2024 |         |   |
|:-----------------------------------|:----|:-------------------|--------:|:--|:----|:-----|--------:|:--|
| Software                           |     | $                  |  43,387 |   |     | $    |  67,925 |   |
| Less: accumulated amortization     |     |                    | (15,316 | ) |     |      | (36,935 | ) |
| Subtotal                           |     |                    |  28,071 |   |     |      |  30,990 |   |
| Indefinite-lived intangible assets |     |                    |         |   |     |      |         |   |
| Trademark and trade name           |     |                    | 163,388 |   |     |      | 167,804 |   |
| Subtotal                           |     |                    | 163,388 |   |     |      | 167,804 |   |
| Total intangible assets, net       |     | $                  | 191,459 |   |     | $    | 198,794 |   |

The Group recorded amortization expenses of finite -livedintangible assets of US$14,059 and US$20,719 for the years ended December 31, 2023 and 2024, respectively. Based on the result of the Group’s annual impairment assessment on indefinite -livedintangible asset performed as of December 31, 2023 and 2024, the Group did not identify any events or changes in circumstances indicate that it is more likely than not that the asset is impaired. In consideration of the growing catering industry in Southeast Asia, the stable macroeconomic conditions in Malaysia, the Group’s improving profitability performance, and the Group’s future development plans, the Group determined that it is not likely that the brand name of “Zi Wei Yuan” was impaired as of December 31, 2023 and 2024, respectively. As such, no impairment of indefinite -livedintangible assets was recognized for the years ended December 31, 2023 and 2024.

F-23

CCH HOLDINGS LTD
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS