Company: OCG
Filing Date: 2025-12-11
Form Type: 424B5
Source: 0001213900-25-120719
Chunk: 62

Company: Oriental Culture Holding LTD
Filing Date: 2025-12-11
Form: 424B5
Chunk 62
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 on other platforms before, and they were not tied to the type or value of the underlying collectible, artwork or commodities. Marketing service contracts and fees are recognized upon the completion of all performance obligations. Other revenues Other revenues primarily include other service fees for IT technical support to customers and revenues from agency recommendation fees. IT technical support fees are negotiated on a case by case basis and are recognized when the related services have been performed based on the specific terms of the contract. Agency recommendation fees are mainly training and consulting services provided to certain traders/agents for them to become qualified. Upon completion of the training and consultation, these qualified traders/agents may introduce our platform and services to potential customers to list their collectibles and artwork with us for a fee or promote their own products on our platforms. Our performance obligation is completed and revenue is recognized upon completion of training and related consulting services. Set forth below is selected consolidating statements of income and cash flows for the years ended December 31, 2022 and 2021 and selected balance sheet information as of December 31, 2022 and 2021 showing financial information for the Company (excluding the VIEs), the VIEs, eliminating entries and consolidated information.

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ORIENTAL CULTURE HOLDING LTD AND SUBSIDIARIES UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS FOR THE YEAR ENDED DECEMBER 31, 2022

| ASSETS                               
 CURRENT ASSETS                       |     | Holding |            |   |     | HK           
 Subsidiaries |            |   |     | BVI |            |   |     | Elimination |             |        |     | Total       
 outside PRC |            |   |     | WFOE |            |   |     | VIE |            |   |     | Elimination |             |      |     | Total      
 inside PRC |            |   |     | Elimination |             |           |     | Consolidated |            |   |
|:-------------------------------------|:----|:--------|-----------:|:--|:----|:-------------|-----------:|:--|:----|:----|-----------:|:--|:----|:------------|------------:|:-------|:----|:------------|-----------:|:--|:----|:-----|-----------:|:--|:----|:----|-----------:|:--|:----|:------------|------------