Company: CHOW
Filing Date: 2025-02-28
Form Type: DRS/A
Source: 0001493152-25-008591
Chunk: 252

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-02-28
Form: DRS/A
Chunk 252
---
 as follows:

|                                  |     |     | As of December 31, 2023 |     |   |      |     |     | As of June 30, 2024 |     |                 |            |     |   |      |
|:---------------------------------|:----|:----|------------------------:|:----|:--|-----:|:----|:----|--------------------:|:----|:----------------|-----------:|:----|:--|-----:|
|                                  |     | HK$ |                         |     | % |      |     | HK$ |                     |     | US$ (Note 2(e)) |            |     | % |      |
|                                  |     |     |                         |     |   |      |     |     |          -Unaudited |     |                 | -Unaudited |     |   |      |
| Maintenance and Support Services |     |     |                 151,973 |     |   |  0.8 |     |     |              81,090 |     |                 |     10,396 |     |   |  1.9 |
| IT Professional Services         |     |     |               2,416,233 |     |   | 13.0 |     |     |                   - |     |                 |          - |     |   |  0.0 |
| Contracts with Multiple Promises |     |     |              16,017,586 |     |   | 86.2 |     |     |           4,195,915 |     |                 |    537,938 |     |   | 98.1 |
|                                  |     |     |              18,585,792 |     |   |  100 |     |     |           4,277,005 |     |                 |    548,334 |     |   |  100 |

| F-54 |

The details of unbilled receivables (contract assets) are as follows:

|                                  |     |     | As of December 31, 2023 |     |   |      |     |     | As of June 30, 2024 |     |                 |            |     |   |      |
|:---------------------------------|:----|:----|------------------------:|:----|:--|-----:|:----|:----|--------------------:|:----|:----------------