Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 92

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 4A
Chunk 92
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) determine the transaction price,
(4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue when (or as) the entity satisfies
a performance obligation. The recognition of revenues involves certain management judgments. The amount and timing of our revenues could
be materially different for any period if management made different judgments or utilized different estimates.

Installation& maintenance

Installation and maintenance services mainly consist
of the following services: technical home installation and repair, maintenance, and other after sale services. Revenues from installation
and maintenance services are recognized at a point in time once the service is transferred to the customer. For service arrangements that
include multiple performance obligations, revenues are allocated to each performance obligation based on its standalone selling price.
We allocate arrangement consideration in multiple-deliverable revenue arrangements at the inception of an arrangement to all deliverables
based on the relative selling price method, generally based on the best estimate of selling price. We consider whether the nature of its
promise is a performance obligation to provide the specified goods or services itself (that is, the entity is a principal) or to arrange
for the other party to provide those goods or services (that is, the entity is an agent). We act as principal and have contracts with
third-party service providers (i. e., service outlets) who act as agents. We are responsible for market development and providing the customer
information to the service provider, directing the outlet to provide services, and coordinating with the customer, while the service provider
provides the door-to-door service. The price of services is set by our company, and the service provider is only responsible for the collection
of payments. When our end customers place orders online for services, they pay either a required visit fee or the estimated full amount
of service fee through third-party payment platforms, such as WeChat Pay and Alipay. If the customer is not satisfied with the chosen
provider, the service provider can be re-selected. Regardless of the service provider’s performance, we are still liable to complete
the orders. If the end customer fails to pay after satisfactory service is provided and the service provider is unable to collect payment
from the end customer, we will communicate directly with the end customer. The service provider is not obligated to pay our company. To
minimize our risk, the service provider will remit payment of any outstanding receivables each month.

Housekeeping services

Housekeeping services refer to services including
housecleaning, maternity matron, and personnel staffing