Company: WCT
Filing Date: 2025-12-02
Form Type: F-1
Source: 0001213900-25-116978
Chunk: 80

Company: Wellchange Holdings Co Ltd
Filing Date: 2025-12-02
Form: F-1
Chunk 80
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 U.S. dollars.

Under the current practice of the Inland Revenue
Department of Hong Kong, no tax is payable in Hong Kong in respect of dividends paid by us.

<div align='center'>EXCHANGE RATE INFORMATION</div>

Wellchange Cayman is a holding company with operations
conducted in Hong Kong through its Operating Subsidiary, using Hong Kong dollars. The reporting currency is U.S. dollars.
The following table sets forth information concerning exchange rates between HKD and the U.S. dollar for the periods indicated.

This prospectus contains translations of Hong Kong
dollars into U.S. dollars solely for the convenience of the reader. The conversion of Hong Kong dollars into U.S. dollars
are based on the exchange rates set forth in the H.10 statistical release of the Board of Governors of the Federal Reserve System. Unless
otherwise noted, all translations from Hong Kong dollars to U.S. dollars and from U.S. dollars to Hong Kong dollars
in this prospectus were made at the following rates:

|                         |     | Six months ended June 30, |        |     |      |        |
|                         |     |                      2025 |        |     | 2024 |        |
| USD to HK$ Average Rate |     |                           | 7.7924 |     |      | 7.8193 |
| USD to HK$ Year End     |     |                           | 7.8493 |     |      | 7.8064 |

|                         |     | For the year ended 
 December 31,       |   2024 |     |     |    2023 |
|:------------------------|:----|:-------------------|-------:|:----|:----|--------:|
| USD to HK$ Average Rate |     |                    | 7.8029 |     |     | 7.88287 |
| USD to HK$ Year End     |     |                    | 7.7700 |     |     |  7.8125 |

<div align='center'>35

CORPORATE HISTORY AND STRUCTURE</div>

The following diagram illustrates our corporate
legal structure and identifies our subsidiaries as of the date of this prospectus.

Wellchange Cayman was incorporated under the laws
of the Cayman Islands as a limited company on July 13, 2023 as a holding company, for purposes of effectuating this Offering. On
the date of its incorporation, one (1) Ordinary Share was