Company: CCHH
Filing Date: 2025-06-26
Form Type: DRS
Source: 0001213900-25-058036
Chunk: 193

Company: CCH Holdings Ltd
Filing Date: 2025-06-26
Form: DRS
Chunk 193
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 basis in such a way as to result in an impermissible reduction in taxes under applicable tax laws, rules and regulations, and adjust the taxable income of the Group in the form of a transfer pricing adjustment. A transfer pricing adjustment could, among other things, result in a reduction of expense deductions recorded for tax purposes, which could in turn increase its tax liabilities without reducing the tax expenses of subsidiaries subject to more favorable tax rate. In addition, the tax authorities may impose late payment fees and other penalties on the Group for the adjusted but unpaid taxes according to the applicable regulations. The Group evaluates each uncertain tax position based on the technical merits, and measure the unrecognized benefits associated with the tax positions. As of December 31, 2023 and 2024, the Group did not have any unrecognized uncertain tax positions and the Group does not believe that its unrecognized tax benefits will change over the next twelve months.

F-30

CCH HOLDINGS LTD
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2024 (In U.S. Dollar, except for share data) 15.RELATED PARTY TRANSACTIONS Related Parties The table below sets forth the major related parties and their relationships with the Group:

| No. |     | Name of Related Parties                            |     | Relationship                                                             |
| 1   |     | Mr. Goh Kok Foong                                  |     | Chairman of the Board and CEO of the Company                             |
| 2   |     | Mr. Goh Kok E                                      |     | Director and COO of the Company                                          |
| 3   |     | Mrs. Tan Yee Wei                                   |     | Direct relative of Mr. Goh Kok Foong                                     |
| 4   |     | Zi Wei Yuan (Shen Zhen) Hotpot Restaurant Co., Ltd |     | An entity controlled by Mr. Goh Kok E                                    |
| 5   |     | CCH Ipoh Sdn. Bhd.                                 |     | An entity controlled by Mr. Goh Kok E                                    |
| 6   |     | CCH Alor Setar Sdn. Bhd.                           |     | An entity controlled by Mr. Goh Kok E                                    |
| 7   |     | CCH F&B Sdn. Bhd.                                  |     | An entity controlled by Mr. Goh Kok E                                    |
| 8   |     | Signature Tasty Claypot House (Ark