Company: CCHH
Filing Date: 2025-09-12
Form Type: F-1/A
Source: 0001213900-25-087080
Chunk: 169

Company: CCH Holdings Ltd
Filing Date: 2025-09-12
Form: F-1/A
Chunk 169
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 100%         |     | Principal Activities                                                                        
 Restaurant operation with a central kitchen, licensor and loyalty owner, and general trader 
 Restaurant operation                                                                        |
|:-----------------------------------------------------------------|:----|:-------------|:----|:------------------|:----|:-------------|:----|:--------------------------------------------------------------------------------------------|
| Zi Wei Yuan (Raja Uda) Sdn. Bhd. (“ZWY Raja Uda”)                |     | STCH Holding |     | April 11, 2022    |     | 100%         |     | Restaurant operation                                                                        |
| CHH KL Group Sdn. Bhd. (“CHH KL”)                                |     | STCH Holding |     | March 9, 2021     |     | 100%         |     | Restaurant operation                                                                        |
| CCH Tropika Sdn. Bhd. (“CCH Tropika”)                            |     | STCH Holding |     | October 21, 2022  |     | 100%         |     | Restaurant operation                                                                        |
| GTL F&B Sdn. Bhd. (“GTL F&B”)                                    |     | STCH Holding |     | November 11, 2021 |     | 100%         |     | Restaurant operation                                                                        |

2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (a)Basis of presentation The accompanying consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities Exchange Commission (“SEC”). (b)Basis of consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries. All intercompany transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation. (c)Use of estimates The preparation of the consolidated financial statements in accordance with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, related disclosures of contingent assets and liabilities at the balance sheet date, and the reported revenues and expenses during the reported periods in the consolidated financial statements and accompanying notes. Significant accounting estimates include, but not limited to provision of allowance for expected credit losses, estimates for inventory write -downsand valuation allowance for deferred tax assets. Changes in facts and circumstances may result in revised estimates. Actual results could differ from those estimates, and as such, differences may be material to the consolidated financial statements. (d)Foreign currency The Group’s reporting currency is United