Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 212

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 19
Chunk 212
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           2,123,540  
  Prepayments from customers                  299,069                    487,201  
  Revenue recognized                        ( 485,368                ( 2,153,613  
  Exchange rate difference                    ( 1,987                     29,943  
  Ending balance                  $           298,785      $             487,071  

For the years ended June 30, 2025 and 2024, the
Company recognized $485,368and $2,153,613of revenue, which were included in the contract liabilities balances at the beginning of the
periods, respectively.

F-24

NOTE 12 - OPERATING LEASE LIABILITIES

Operating lease liabilities as of June 30, 2025 and 2024 consisted
of the following:

                                               2025            2024  
 ─────────────────────────────────────────────────────────────────────
  Villas*                                $1,305,456      $1,259,346  
  Base Station Tower**                      105,393         130,349  
  Total operating lease liabilities      $1,410,849      $1,389,695  

Analyzed for reporting purposes as:

                                                               2025            2024  
 ─────────────────────────────────────────────────────────────────────────────────────
  Long-term portion of operating lease liabilities       $1,331,873      $1,313,276  
  Current maturities of operating lease liabilities          78,976          76,419  
  Total                                                  $1,410,849      $1,389,695  

The operating lease liabilities is the net present
value of the remaining lease payments as of June 30, 2025 and 2024.

The discount rates used for the Villas and Base
Station Tower were4.12% and3.14%, respectively. The weighted average discount rate used for operating leases was3.75%. The weighted
average remaining lease terms for operating leases was11.0years. The incremental borrowing rate for the Company ranged from3.7% to4.8%.

The Company recorded no operating lease liability
for the operating lease of Shou Hill Valley Area as of June 30, 2024 and 2023, respectively, since the Company prepaid the total lease
expense of $2,319,791(RMB15,000,000) in December 2017. The Company recorded no operating lease liability for the operating lease of