Company: EUDAW
Filing Date: 2025-09-24
Form Type: 20-F/A
Source: 0001493152-25-014808
Chunk: 8

Company: EUDA Health Holdings Ltd
Filing Date: 2025-09-24
Form: 20-F/A
Chunk 8
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 financial statements. We believe that our audit sprovide a reasonable basis for our opinion.

/s/ Marcum Asia CPAs LLP

Marcum Asia CPAs llp

We served as the Company’s auditor from 2022 (such date takes into account the acquisition of certain assets of Friedman LLP by Marcum Asia CPAs LLP effective September 1, 2022) to 2024 .

New York, NY

May 8, 2024

<div align='center'>NEW YORK OFFICE • 7 Penn Plaza • Suite 830
• New York, New York • 10001

Phone 646.442.4845 • Fax 646.349.5200 • www.marcumasia.com</div>

| F-2 |

<div align='center'>EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS</div>

| ASSETS                                                                                                                                                                      
 CURRENT ASSETS                                                                                                                                                              |     | December 31, 
 2024         |             |   |     | December 31, 
 2023         |             |   |
|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-------------|------------:|:--|:----|:-------------|------------:|:--|
| Cash                                                                                                                                                                        |     | $            |     237,605 |   |     | $            |     189,005 |   |
| Accounts receivable, net                                                                                                                                                    |     |              |     146,174 |   |     |              |     237,474 |   |
| Inventories                                                                                                                                                                 |     |              |     128,977 |   |     |              |           - |   |
| Other receivables                                                                                                                                                           |     |              |       4,596 |   |     |              |       1,711 |   |
| Other receivable, related party                                                                                                                                             |     |              |      19,497 |   |     |              |           - |   |
| Other receivable                                                                                                                                                            |     |              |      19,497 |   |     |              |           - |   |
| Prepaid expenses and other current assets                                                                                                                                   |     |              |     226,027 |   |     |              |     192,412 |   |
| Current assets of discontinued operations                                                                                                                                   |     |              |           - |   |     |              |     102,839 |   |
| Total Current Assets                                                                                                                                                        |