Company: CCHH
Filing Date: 2025-08-07
Form Type: DRS/A
Source: 0001213900-25-072802
Chunk: 189

Company: CCH Holdings Ltd
Filing Date: 2025-08-07
Form: DRS/A
Chunk 189
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 |     |                    |    3.13 | % |     |   |    3.13 | % |
| Finance right-of-use assets obtained in exchange for finance lease liabilities |     |                    |  64,943 |   |     |   |       — |   |
| Cash paid for finance leases                                                   |     |                    |  41,242 |   |     |   |  37,760 |   |

For the years ended December 31, 2023 and 2024, the Group incurred finance lease expenses of US$24,313 and US$26,379, respectively.

F-27

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) 12.FINANCE LEASES (cont.) The following is a schedule of future minimum payments under the current existing finance leases as of December 31, 2024:

| For the years ending December 31, |     | Amount |         |   |
|:----------------------------------|:----|:-------|--------:|:--|
| 2025                              |     | $      |  38,649 |   |
| 2026                              |     |        |  38,649 |   |
| 2027                              |     |        |  38,649 |   |
| 2028                              |     |        |  14,901 |   |
| Total lease payments              |     |        | 130,848 |   |
| Imputed interest                  |     |        |  (3,386 | ) |
| Total                             |     | $      | 127,462 |   |

13.COST OF REVENUES Cost of revenues consists of cost directly related to revenue generating activities. The following table shows disaggregated cost of revenues by major categories for the years ended June 30, 2023 and 2024:

|                                        |     | For the years ended 
 December 31,        |      2023 |     |   |      2024 |
|:---------------------------------------|:----|:--------------------|----------:|:----|:--|----------:|
| Material costs                         |     | $                   | 3,197,559 |     | $ | 2,905,793 |
| Payroll costs                          |