Company: CHOW
Filing Date: 2025-02-10
Form Type: DRS/A
Source: 0001493152-25-005658
Chunk: 181

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-02-10
Form: DRS/A
Chunk 181
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*                                                    |     |    14 |     |                    |          - |     |      |          - |   |     |                 |         - |   |
| Additional paid in capital                                                                       |     |       |     |                    |    500,000 |     |      |        780 |   |     |                 |       100 |   |
| Capital reserve                                                                                  |     |       |     |                    |          - |     |      |  3,200,000 |   |     |                 |   410,256 |   |
| Merger reserve                                                                                   |     |       |     |                    |          - |     |      | (2,700,000 | ) |     |                 |  (346,154 | ) |
| Retained earnings                                                                                |     |       |     |                    |  6,895,200 |     |      |  1,500,873 |   |     |                 |   192,420 |   |
| Total shareholders’ equity                                                                       |     |       |     |                    |  7,395,200 |     |      |  2,001,653 |   |     |                 |   256,622 |   |
| Total liabilities and equity                                                                     |     |       |     |                    | 35,692,030 |     |      | 41,644,914 |   |     |                 | 5,339,092 |   |

* Retroactively presented for the effect of reorganization for the Company’s initial public offering (Note 1)

<div align='center'>The accompanying notes are an integral part of these consolidated financial statements.</div>

| F-2 |

<div align='center'>CHOWCHOW CLOUD INTERNATIONAL HOLDINGS LIMITED

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME

FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2023</div>

|                                                                               |     |       |     | For the Years Ended December 31, |             |   |     |      |              |   |     |                 |             |   |
|                                                                               |     | Notes |     |                             2022 |             |   |     | 2023 |              |   |     |            2023 |             |   |
|                                                                               |     |       |     |                              HK$ |             |   |     |  HK$ |              |   |     |