Company: CLIK
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001493152-25-019286
Chunk: 126

Company: Click Holdings Ltd.
Filing Date: 2025-10-24
Form: 20-F
Item: Item 19
Chunk 126
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5                 
                                    HKD              HKD                       US$                  
 ────────────────────────────────────────────────────────────────────────────────────────────────────
  Goodwill, gross                                              69,517,007                8,912,437  
  Less: accumulated impairment                                 —                         —          
  Goodwill,                                                    69,517,007                8,912,437  

Intangible
assets, net, are as follows:

SCHEDULE
OF INTANGIBLE ASSETS, NET

                                                   HKD              HKD                       US$                  
                                                   As                                                              
                                                   of June 30,                                                     
                                                   2024             2025                      2025                 
                                                   HKD              HKD                       US$                  
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Trademark (with indefinite lives)                                           11,004,000                1,410,769  
  Customer relationship (with definite lives)                                 20,246,000                2,595,641  
  Less: accumulated amortization                                               ( 168,717                 ( 21,630  
  Definite                                                                    20,077,283                2,574,011  
  Intangible                                                                  31,081,283                3,984,780  

During
the year ended June 30, 2025, the Company acquired Top Spin which indirectly holds Care U, a Hong Kong-based provider of nursing solution
services. The acquired assets primarily consist of goodwill of HKD 69,517,007 8,912,437 31,250,000 4,006,410

The
trademarks reflect Care U’s brand reputation, valued using the relief-from-royalty method with a 10 10 20

During
the year ended June 30, 2025, the Company recorded amortization expense of HKD 168,717 21,630 No

8. BANK LOANS

The
Company’s bank loans were revolving loans denominated in HKD from DBS Bank (Hong Kong) Limited, and were due and renewable every
three months.

As
of June 30, 2024 and 2025, bank loans were HKD 3,500,000 and HKD Nil respectively with interest from 6.37%
to 7.15%
and nil respectively.
The bank loans were secured by (i) a personal undertaking and personal guarantee given by Ms. Leung and (ii) a charge