Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 111

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 4A
Chunk 111
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 entities may allocate a portion of their after-tax
profits based on PRC accounting standards to a discretionary surplus fund at their discretion. The statutory reserve funds and the discretionary
funds are not distributable as cash dividends. Remittance of dividends by a wholly foreign-owned company out of China is subject to examination
by the banks designated by the State Administration of Foreign Exchange. E-Home WFOE has not paid dividends and will not be able to pay
dividends until it meets the requirements for statutory reserve funds.

C. Research and Development, Patents and Licenses, etc.

See “ Item 4. Information on the Company-B.
Business Overview-Intellectual Property.”

D. Trend Information

Other than as disclosed elsewhere in this annual
report, we are not aware of any trends, uncertainties, demands, commitments or events for the periods from June 30, 2024 to June 30, 2025
that are reasonably likely to have a material effect on our net revenues, income, profitability, liquidity or capital resources, or that
would cause the disclosed financial information to be not necessarily indicative of future operating results or financial conditions.

E. Critical Accounting Policies and Estimates

Use of estimates

The preparation of financial statements in conformity
with U. S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosures
of contingent assets and liabilities on the date of the financial statements, and the reported amounts of revenue and expenses during
the reporting period. Actual results could differ from those estimates. On an ongoing basis, management reviews these estimates and assumptions
using the currently available information. Changes in facts and circumstances may cause the Company to revise its estimates. In accordance
with ASC 250, the changes in estimates will be recognized in the same period of changes in facts and circumstances. The Company bases
its estimates on past experiences and on various other assumptions that are believed to be reasonable, the results of which form the basis
for making judgments about the carrying values of assets and liabilities. Estimates are used when accounting for items and matters, including,
but not limited to, revenue recognition, the allowance for credit losses, estimated useful lives of fixed assets, intangible assets, and
operating lease right-of-use assets, and accruals for income tax uncertainties.

ITEM 6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES