Company: CCHH
Filing Date: 2025-06-26
Form Type: DRS
Source: 0001213900-25-058036
Chunk: 191

Company: CCH Holdings Ltd
Filing Date: 2025-06-26
Form: DRS
Chunk 191
---
:-----|--------:|:--|
| Net operating loss carried forward                                                       |     | $                  |  28,761 |   |     | $    |  32,159 |   |
| Allowance for expected credit losses                                                     |     |                    |  13,866 |   |     |      |  34,794 |   |
| Lease liabilities                                                                        |     |                    |   1,337 |   |     |      |   2,303 |   |
| Total deferred tax assets                                                                |     |                    |  43,964 |   |     |      |  69,256 |   |
| Less: valuation allowance                                                                |     |                    | (28,761 | ) |     |      | (32,159 | ) |
| Total deferred tax assets, net of valuation allowance                                    |     | $                  |  15,203 |   |     | $    |  37,097 |   |
| Defer tax liabilities:                                                                   |     |                    |         |   |     |      |         |   |
| Right-of-use assets                                                                      |     |                    |  13,346 |   |     |      |  31,300 |   |
| Depreciation allowances under tax in excess of the related depreciation under accounting |     |                    |  75,616 |   |     |      |  96,076 |   |
| Total deferred tax liabilities                                                           |     |                    |  88,962 |   |     |      | 127,376 |   |
| Total deferred tax assets, net                                                           |     | $                  |  73,759 |   |     | $    |  90,279 |   |

F-29

CCH HOLDINGS LTD
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2024 (In U.S. Dollar, except for share data) 14.TAXATION (cont.) Changes in valuation allowance are as follows:

|                                      |     | As of December 31, |   2023 |   |     |   |   2024 |
|:-------------------------------------|:----|:-------------------|-------:|:--|:----|:--|-------:|
| Balance at the beginning of the year |     | $                  |      — |   |     | $ | 28,