Company: EUDAW
Filing Date: 2025-04-29
Form Type: 20-F
Source: 0001641172-25-006627
Chunk: 135

Company: EUDA Health Holdings Ltd
Filing Date: 2025-04-29
Form: 20-F
Item: Item 19
Chunk 135
---
,625

As
of December 31, 2022, the Company had dilutive securities from the outstanding convertible notes and warrants convertible into 1,411,725 4,458,625

Fair
value measurements

Fair
value is defined as the price that would be received for an asset, or paid to transfer a liability, in an orderly transaction between
market participants at the measurement date. Valuation techniques maximize the use of observable inputs and minimize the use of unobservable
inputs. When determining the fair value measurements for assets and liabilities, we consider the principal or most advantageous market
in which it would transact and considers assumptions that market participants would use when pricing the asset or liability. The following
summarizes the three levels of inputs required to measure fair value, of which the first two are considered observable and the third
is considered unobservable:

Level
1 - Unadjusted quoted prices in active markets for identical assets or liabilities.

Level
2 - Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that
are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term
of the assets or liabilities.

EUDA
HEALTH HOLDINGS LIMITED AND SUBSIDIARIES

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

(In
U. S. dollars, unless stated otherwise)

Level
3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or
liabilities.

The
fair value for certain assets and liabilities such as cash and restricted cash, accounts receivable, net, other receivables, prepaid
expenses and other current assets, loan to third-party, short-term loans, promissory note, convertible notes, accounts payable, other
payables and accrued liabilities, and tax payables have been determined to approximate carrying amounts due to the short maturities of
these instruments. The Company believes that its long-term loan to third party approximates the fair value based on current yields for
debt instruments with similar terms.

The
Company did not have any financial assets or liabilities that were accounted for at fair value on a recurring basis as of December 31,
2024 and 2023.

Leases

The
Company accounts for leases in accordance with ASC 842. The Company entered into three agreements as a lessee to lease office equipment
for general and administrative operations