Company: CLIK
Filing Date: 2025-04-02
Form Type: 424B4
Source: 0001213900-25-027705
Chunk: 79

Company: Click Holdings Ltd.
Filing Date: 2025-04-02
Form: 424B4
Chunk 79
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 such an amount if they are satisfied, on reasonable grounds, that immediately after the distribution (a) we will be able to pay its debts as they fall due; and (b) the value of our assets exceeds our liabilities. As we are a holding company incorporated in the BVI with no operating revenue or profit of our own, we rely on dividends paid to us by our subsidiaries for our cash requirements, including funds to pay any dividends and other cash distributions to our shareholders, service any debt we may incur and pay our operating expenses. Our ability to pay dividends to our shareholders will depend on, among other things, the availability of dividends from our subsidiaries. According to the BCA, a BVI company may make dividends distribution to the extent that immediately after the distribution, the value of the company’s assets exceeds its liabilities and that such company is able to pay its debts as they fall due. According to the Companies Ordinance (Chapter 622 of the Laws of Hong Kong) of Hong Kong, a Hong Kong company may only make a distribution out of profits available for distribution. Under the current practice of the Inland Revenue Department of Hong Kong, no tax is payable in Hong Kong in respect to dividends paid by us. Cash dividends, if any, on our Shares will be paid in U.S. dollars. There are currently no income, withholding or capital gains taxes in the BVI applicable to us. Our shareholders will not be subject to any income, withholding or capital gains taxes in the BVI with respect to their shares and dividends received on those shares, nor will they be subject to any estate or inheritance taxes in the BVI. 43

CAPITALIZATION The following tables set forth our cash and cash equivalents and capitalization as of June 30, 2024: •on an actual basis; and •on a pro forma as adjusted basis to reflect the issuance and sale of 13,800,000 Shares in this offering at an offering price of $0.60 per Share, after deducting the Placement Agents commissions and estimated offering expenses payable by us. You should read the tables together with our unaudited condensed consolidated financial statements, audited CFS and the related notes included elsewhere in this prospectus and the information under sections “Use of Proceeds” and “Management’s Discussion and Analysis of Financial Condition and Results of Operations.”

|                                                                                                                                                                                                        |     | As of June 30, 2024 |     |             |
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