Company: EUDAW
Filing Date: 2025-09-24
Form Type: 20-F/A
Source: 0001493152-25-014808
Chunk: 41

Company: EUDA Health Holdings Ltd
Filing Date: 2025-09-24
Form: 20-F/A
Chunk 41
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-20-45.

On January 1, 2024, the Company lost control of SEMA, Euda PL, and its subsidiary ZKTV PL, while they were undergoing liquidation. Accordingly, the Company deconsolidated SEMA, Euda PL and ZKTV PL from its consolidated financial statements effective as of that date.

On December 30, 2024, the Company sold 100% equity interest of KRHSG to Merlion Club Limited, an unrelated party, for a consideration of $ 1.

| F-25 |

EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(In U.S. dollars, unless stated otherwise)

Reconciliation of the carrying amounts of major classes of assets and liabilities from discontinued operations in the consolidated balance sheets as of December 31, 2024 and 2023 are as follows:

Schedule of discontinued operation of financial statements

|                                                      |     | December 31, 2024 |   |     | December 31, 2023 |           |
|:-----------------------------------------------------|:----|:------------------|:--|:----|:------------------|----------:|
| ASSETS                                               |     |                   |   |     |                   |           |
| CURRENT ASSETS                                       |     |                   |   |     |                   |           |
| Cash                                                 |     | $                 | - |     | $                 |     8,549 |
| Accounts receivable, net                             |     |                   | - |     |                   |    66,618 |
| Other receivables                                    |     |                   | - |     |                   |     7,509 |
| Due from related parties                             |     |                   | - |     |                   |     1,228 |
| Prepaid expenses and other current assets            |     |                   | - |     |                   |    18,935 |
| TOTAL CURRENT ASSETS OF DISONTINUED OPERATIONS       |     |                   | - |     |                   |   102,839 |
| TOTAL ASSETS OF DISCONTINUED OPERATIONS              |     | $                 | - |     | $                 |   102,839 |
| LIABILITIES                                          |     |                   |   |     |                   |           |
| CURRENT LIABILITIES                                  |     |                   |   |     |                   |           |
| Short term loans - bank and private lender           |     |