Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 204

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 19
Chunk 204
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  Ending balance                $         387,107      $         288,585  

The Company gives its customers credit periods
of 30 days to 1 year and continually assesses the recoverability of uncollected accounts receivable. For the years ended June 30, 2025
and 2024, the Company assessed the recoverability of its accounts receivable and record expected credit losses of $105,212and $288,662,
respectively.

NOTE 4 - LOAN RECEIVABLES

Loan receivables as of June 30, 2025 consisted
of short-term loans of $31,930,000that the Company made to several non-affiliated companies and individuals for temporary lending purposes.
The loans bear interest at a rate of8% per annum and have contractual terms withinone year.

The Company evaluates the collectability of its
loan receivables based on the borrowers’ financial condition, repayment history, and other relevant factors. Based on this assessment,
management concluded that all loan receivables and interest receivable were fully collectible as of June 30, 2025, and no allowance for
credit losses was considered necessary. The Company recovered the full amount of these loan receivables and interest receivable on October
29, 2025.

NOTE 5 - PREPAYMENTS, DEPOSITS AND OTHER CURRENT ASSETS

Prepayments, deposits and other current assets as of June 30, 2025
and 2024 consisted of the following:

                                                            2025                     2024                 
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────
  Prepaid for marketing fee*                                $         1,466,767      $         4,532,188  
  Interest receivable                                                 1,702,933                        -  
  Receivable from equity transfer**                                     151,285                  841,893  
  Tax receivable                                                        552,101                  574,770  
  Other prepaid expenses and current assets                              73,935                  547,560  
  Total prepayments, deposits and other current assets      $         3,947,021      $         6,496,411  

F-20

  The Company entered into several agreements with its suppliers for designing, marketing, advertising and branding services. Prepaid marketing fees are amortized during the contract periods whic...  

                                      2025                        2024                   
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