Company: CHOW
Filing Date: 2025-02-10
Form Type: DRS/A
Source: 0001493152-25-005658
Chunk: 261

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-02-10
Form: DRS/A
Chunk 261
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 June 30,
2023 and 2024, respectively. The total cost of revenue from these suppliers accounted for approximately 72.5% and 88.1% of the Company’s
total cost of revenue for the six months ended June 30, 2023 and 2024, respectively. There were three and two suppliers from whom payables
individually represent greater than 10% of the total accounts payable of the Company as of December 31, 2023 and June 30, 2024 respectively.
The total accounts payable from these suppliers accounted for approximately 93.8% and 89.3% of the Company’s accounts payable as
of December 31, 2023 and June 30, 2024 respectively.

| F-61 |

The following supplier accounted for 10% or more
of cost of revenue for the six months ended June 30, 2023 and 2024:

|           |     | For the Six Months Ended June 30, |            |     |   |      |   |     |            |            |     |   |      |
|           |     |                              2023 |            |     |   |      |   |     |       2024 |            |     |   |      |
|           |     |                               HK$ |            |     | % |      |   |     |        HK$ |            |     | % |      |
|           |     |                        -Unaudited |            |     |   |      |   |     | -Unaudited |            |     |   |      |
| Company D |     |                                   |  6,883,823 |     |   |  8.8 | * |     |            | 11,753,021 |     |   | 13.7 |
| Company I |     |                                   | 29,967,148 |     |   | 38.1 |   |     |            | 21,817,194 |     |   | 25.4 |
| Company T |     |                                   | 27,085,532 |     |   | 34.4 |   |     |            | 42,082,857 |     |   | 49.0 |

The following suppliers accounted for 10% or more
of the Company’s accounts payable as of December 31, 2023 and June 30, 2024:

|