Company: CHOW
Filing Date: 2025-03-19
Form Type: DRS/A
Source: 0001493152-25-010898
Chunk: 185

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-03-19
Form: DRS/A
Chunk 185
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45,954 |   |
| Income before taxes                                                           |     |       |     |                                  |   5,599,317 |   |     |      |   14,267,488 |   |     |                 |   1,829,165 |   |
| Income tax expenses                                                           |     |    13 |     |                                  |    (708,597 | ) |     |      |   (2,161,815 | ) |     |                 |    (277,156 | ) |
| Net income                                                                    |     |       |     |                                  |   4,890,720 |   |     |      |   12,105,673 |   |     |                 |   1,552,009 |   |
| Earnings per share attributable to ordinary shareholders of the Company’s     
 shareholders                                                                  |     |       |     |                                  |             |   |     |      |              |   |     |                 |             |   |
| Basic and diluted                                                             |     |    15 |     |                                  |        0.15 |   |     |      |         0.37 |   |     |                 |        0.05 |   |
| Weighted average shares* used in calculating basic and diluted net income per 
 share:                                                                        |     |       |     |                                  |  32,500,000 |   |     |      |   32,500,000 |   |     |                 |  32,500,000 |   |

* Retroactively presented for the effect of reorganization for the Company’s initial public offering (Note 1)

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

| F-3 |

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

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2023</div>

|                                                           |     | Ordinary shares |            |     |        |   |     | Additional 
 paid in    |          |   |     | Capital |           |     | Merger  |            |   |     | Retained |             |   |     | Total shareholders’ |             |   |
|                                                           |     | Shares*         |            |     | Amount |   |     | capital    |          |   |     | reserve |           |     |