Company: CHOW
Filing Date: 2025-05-29
Form Type: F-1/A
Source: 0001641172-25-012773
Chunk: 175

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-05-29
Form: F-1/A
Chunk 175
---
 since 2024

Singapore

May 28, 2025

PCAOB ID Number: 6783

| F-1 |

<div align='center'>CHOWCHOW CLOUD INTERNATIONAL HOLDINGS LIMITED

CONSOLIDATED BALANCE SHEETS

AS OF DECEMBER 31, 2023 AND 2024</div>

|                                                                                                                                       |     |       |    |     |              As 
 of December 31, |            |   |     |      |            |   |     |             |           |   |
|                                                                                                                                       |     | Notes |    |     |            2023 |            |   |     | 2024 |            |   |     |        2024 |           |   |
|                                                                                                                                       |     |       |    |     |             HK$ |            |   |     |  HK$ |            |   |     |         US$ 
 (Note 2(e)) |           |   |
| ASSETS                                                                                                                                |     |       |    |     |                 |            |   |     |      |            |   |     |             |           |   |
| Current                                                                                                                               
 assets:                                                                                                                               |     |       |    |     |                 |            |   |     |      |            |   |     |             |           |   |
| Cash                                                                                                                                  
 and cash equivalents                                                                                                                  |     |       |    |     |                 |  9,873,451 |   |     |      | 10,522,032 |   |     |             | 1,348,978 |   |
| Accounts                                                                                                                              
 receivable, net                                                                                                                       |     |       |  4 |     |                 | 15,685,215 |   |     |      | 17,666,579 |   |     |             | 2,264,946 |   |
| Unbilled                                                                                                                              
 receivables (Contract assets)                                                                                                         |     |       |  5 |     |                 |  1,964,662 |   |     |      |  2,609,173 |   |     |             |   334,509 |   |
| Prepayment                                                                                                                            
 and other current assets, net                                                                                                         |     |       |  6 |     |                 | 11,597,170 |   |     |      | 11,308,236 |   |     |             |