Company: CLIK
Filing Date: 2025-04-02
Form Type: 424B4
Source: 0001213900-25-027705
Chunk: 195

Company: Click Holdings Ltd.
Filing Date: 2025-04-02
Form: 424B4
Chunk 195
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.25%, and profits above HK$2,000,000 ($256,410) are taxed at 16.5%. The income tax provision for the years ended December 31, 2023 and 2022 consists of the following:

|                    |     | 2023 |        |     | 2022 |   |
|:-------------------|:----|:-----|-------:|:----|:-----|:--|
| Current tax        |     | $    | 96,792 |     | $    | — |
| Deferred tax       |     |      |      — |     |      | — |
| Income tax expense |     | $    | 96,792 |     | $    | — |

F-33

CLICK HOLDINGS LIMITED AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2023 AND 2022 9. INCOME TAXES (cont.) The following is a reconciliation of the statutory tax rate to the effective tax rate for the years ended December 31, 2023 and 2022, respectively.

|                                                     |     | 2023 |    |     |  2022 |    |
| Hong Kong statutory income tax rate                 |     | 16.5 | %  |     |  16.5 | %  |
| Effect of Hong Kong graduated rates                 |     | (2.3 | )% |     |     — |    |
| Effect of non-taxable income                        |     | (0.7 | )% |     |  (5.5 | )% |
| Effect of tax losses not recognized                 |     |  0.3 | %  |     |     — |    |
| Effect of utilization of tax losses brought forward |     | (3.0 | )% |     | (11.0 | )% |
| Effective tax rate                                  |     | 10.8 | %  |     |     — |    |

The principal components of deferred tax assets are as follows:

|                                      |     | As of December 31, |    2023 |   |     |   |    2022 |   |
|:-------------------------------------|:----|:-------------------|--------:|:--|:----|:--|--------:|:--|
| Net operating loss carrying forwards |     | $                  |  15,869 |