Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 200

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 19
Chunk 200
---
 may fluctuate
and is affected by, among other things, changes in the PRC’s political and economic conditions. Any significant revaluation of RMB
may materially affect the Company’s consolidated financial condition in terms of U. S. Dollar reporting. The following table outlines
the currency exchange rates that were used in the consolidated financial statements:

                          June 30,                            June 30,                            June 30,                        
                          2025                                2024                                2023                            
  Year-end spot rate                    US$1= 7.1586 RMB                    US$1= 7.1268 RMB                    US$1= 7.2258 RMB  
  Average rate                          US$1= 7.1518 RMB                    US$1= 7.1249 RMB                    US$1= 6.9890 RMB  
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────

Segment reporting

Operating segments, and the amounts of each segment
item reported in the consolidated financial statements, are identified from the financial information provided regularly to the Company’s
most senior executive management for the purposes of allocating resources to, and assessing the performance of, the Company’s various
lines of business and geographical locations.

Individually material operating segments are not
aggregated for financial reporting purposes unless the segments have similar economic characteristics and are similar in respect of the
nature of products and services, the nature of production processes, the type or class of customers, the methods used to distribute the
products or provide the services, and the nature of the regulatory environment. Operating segments which are not individually material
may be aggregated if they share a majority of these criteria. The Company’s four segments are installation & maintenance, housekeeping,
senior care services, and educational consulting services. The Company launched senior care services and started generating revenue from
this new segment in August 2019. Segments of sales of pharmaceutical products and educational consulting services were acquired from business
combination during the year ended June 30, 2023.

Commitments and contingencies

The Company follows subtopic 450-20 of the FASB
Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated
financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events
occur or fail to occur. The Company assesses such contingent