Company: CHOW
Filing Date: 2025-02-28
Form Type: DRS/A
Source: 0001493152-25-008591
Chunk: 187

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-02-28
Form: DRS/A
Chunk 187
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ANCING ACTIVITIES                                                |     |                                 |             |   |     |     |             |   |     |                 |            |   |
| Net movement in amount due from shareholders                                        |     |                                 |  (4,633,636 | ) |     |     |   2,083,704 |   |     |                 |    267,142 |   |
| Dividend paid                                                                       |     |                                 |           - |   |     |     |  (8,490,556 | ) |     |                 | (1,088,533 | ) |
| Net cash used in financing activities                                               |     |                                 |  (4,633,636 | ) |     |     |  (6,406,852 | ) |     |                 |   (821,391 | ) |
| Net increase in cash and cash equivalents                                           |     |                                 |   2,796,042 |   |     |     |     861,504 |   |     |                 |    110,449 |   |
| Cash and cash equivalents, beginning of year                                        |     |                                 |   6,215,905 |   |     |     |   9,011,947 |   |     |                 |  1,155,378 |   |
| Cash and cash equivalents, end of year                                              |     |                                 |   9,011,947 |   |     |     |   9,873,451 |   |     |                 |  1,265,827 |   |
| Supplemental disclosure of non-cash information:                                    |     |                                 |             |   |     |     |             |   |     |                 |            |   |
| Right-of-use assets obtained in exchange for new lease liabilities                  |     |                                 |           - |   |     |     |     461,624 |   |     |                 |     59,183 |   |

<div align='center'>The accompanying notes are an integral part of these consolidated financial statements.</div>

| F-5 |

<div align='center'>CHOWCHOW CLOUD INTERNATIONAL HOLDINGS LIMITED

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</div>

1. BUSINESS OVERVIEW AND BASIS OF PRESENTATION

ChowChow Cloud International Holdings Limited was incorporated in the Cayman Islands on October 8, 2024 as an investment holding company with authorized share capital of US$