Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 159

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 15
Chunk 159
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ITEM 15. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

As of June 30, 2025 (the “ Evaluation Date”),
the Company carried out an evaluation, under the supervision of and with the participation of management, including the Company’s
chief executive officer and chief financial officer, of the effectiveness of the Company’s disclosure controls and procedures (as
defined in Rules 13a-15(e) under the Securities Exchange Act of 1934). Based upon this evaluation, our chief executive officer and chief
financial officer concluded that, as of the Evaluation Date, the Company’s disclosure controls and procedures were not effective,
due to the material weaknesses in our internal control over financial reporting as described below.

Disclosure controls and procedures are designed
to ensure that all material information required to be included in our reports filed or submitted under the Securities Exchange Act of
1934 is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the Securities and Exchange
Commission and to ensure that information required to be disclosed is accumulated and communicated to our management, including our chief
executive officer and chief financial officer, or persons performing similar functions, as appropriate to allow timely decision regarding
required disclosure.

Management’s Annual Report on Internal
Control Over Financial Reporting

The Company’s management is responsible
for establishing and maintaining adequate internal control over financial reporting as such term is defined in Rule 13a-15(f) and 15d-15(f)
under the Securities and Exchange Act of 1934, as amended. The Company’s internal control over financial reporting is designed to
provide reasonable assurance regarding the reliability of our financial reporting and the preparation of consolidated financial statements
for external purposes in accordance with generally accepted accounting principles. The Company’s internal control over financial
reporting includes those policies and procedures that:

  (1)      pertain to the maintenance of records that, in reasonable                                     

  (2)      provide reasonable assurance that transactions are recorded                                                                           

  (3)      provide reasonable assurance regarding the prevention or                                                                        

Because of its inherent limitations, a system
of internal control over financial reporting can provide only reasonable assurance with respect to consolidated financial statement preparation
and presentation and may not prevent or detect misstatements, Also, projections of any evaluation of effectiveness to future periods are
subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies
or procedures may deteriorate.

The Company’s management, including its