Company: CCHH
Filing Date: 2025-08-07
Form Type: DRS/A
Source: 0001213900-25-072802
Chunk: 185

Company: CCH Holdings Ltd
Filing Date: 2025-08-07
Form: DRS/A
Chunk 185
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3 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
FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2024 (In U.S. Dollar, except for share data) 8. LONG-TERM INVESTMENTS Long -terminvestments, consisted of the following:

| Equity method investments:          |     | As of December 31, 
 2023               |         |     | 2024 |         |
|:------------------------------------|:----|:-------------------|--------:|:----|:-----|--------:|
| Investment in CCH Tasty Sdn. Bhd.   |     | $                  |  61,661 |     | $    |  89,896 |
| Investment in CCH KCH Sdn. Bhd.     |     |                    |  89,253 |     |      |  79,018 |
| Investment in CCH (Sabah) Sdn. Bhd. |     |                    |  21,662 |     |      |  17,408 |
| Total long-term investments         |     | $                  | 172,576 |     | $    | 186,322 |

Long -terminvestments are the Group’s equity investments in privately held companies, over which the Group has the ability to exert significant influence but does not otherwise have control, which were all subsequently accounted for using the equity method. On July 8, 2020, the Group acquired 60% equity interest in CCH Tasty Sdn. Bhd. (“CCH Tasty”), a restaurant