Company: CCHH
Filing Date: 2025-06-26
Form Type: DRS
Source: 0001213900-25-058036
Chunk: 181

Company: CCH Holdings Ltd
Filing Date: 2025-06-26
Form: DRS
Chunk 181
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4.INVENTORIES Inventories consisted of the following:

|                   |     | As of December 31, |    2023 |     |   |    2024 |
|:------------------|:----|:-------------------|--------:|:----|:--|--------:|
| Foods             |     | $                  | 127,235 |     | $ | 159,379 |
| Consumables       |     |                    | 171,415 |     |   | 124,777 |
| Beverage          |     |                    |  32,662 |     |   |  27,269 |
| Total inventories |     | $                  | 331,312 |     | $ | 311,425 |

5.PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets, net consisted of the following:

|                                                 |     | As of December 31, |    2023 |     |   |      2024 |
|:------------------------------------------------|:----|:-------------------|--------:|:----|:--|----------:|
| Interest-free loan to third parties             |     | $                  | 293,554 |     | $ |   531,715 |
| Deposits                                        |     |                    | 260,859 |     |   |   349,870 |
| Tax prepayment                                  |     |                    | 142,014 |     |   |   257,964 |
| Prepaid expenses                                |     |                    |  84,842 |     |   |    89,803 |
| Advances to suppliers                           |     |                    |  90,655 |     |   |     1,314 |
| Others                                          |     |                    |   8,380 |     |   |    29,201 |
| Total prepaid expenses and other current assets |     | $                  | 880,304 |     | $ | 1,259,867 |

For the years ended December 31, 2023 and 2024, the Group recorded provision for expected credit losses for the Group’s prepaid expenses and other current assets of US$5,383 and nil, respectively, which was written -offin the corresponding period. Considering the recoverability, the Group recorded no credit loss allowance on prepaid expenses and other current assets for the years ended December 31, 2023 and 2024.

F-22

CCH