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20-F false true 2025-12-31 --12-31 2025 false false 001-40678 EUDA HEALTH HOLDINGS LIMITED D8 60 Kaki Bukit Place, #03-01 Eunos Techpark SG 415979 Alfred Lim 60 Kaki Bukit Place, #03-01 Eunos Techpark SG 415979 +65 6327 1110 alfred.lim@euda.com Ordinary Shares EUDA NASDAQ Redeemable Warrants EUDAW NASDAQ 1890375 No No No Yes Non-accelerated Filer true false false false U.S. GAAP false true true <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250101__20251231_zmKk6hGFGa6e">EUDA has adopted a Cyber Security Policy to identify, assess, manage, mitigate, and respond to cybersecurity threats. The purpose of the policy is to establish a framework for managing cyber risks effectively, complying with relevant regulations, and protecting the Company’s digital assets from unauthorized access, disclosure, alteration, or destruction. This policy is integrated within the Company’s enterprise risk management system. The policy addresses the corporate information technology environment, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250101__20251231_z3OuQhnHRbh7">third-party service providers, and external-facing applications. EUDA’s cybersecurity incident response process will involve a multi-functional approach for investigating, containing, and mitigating incidents, including reporting findings to senior management and other key stakeholders, including if appropriate the audit committee and the board, and keeping them informed and involved as appropriate. While we have not, as of the date of this Form 20-F, experienced a cybersecurity threat or incident that has had a material impact on our business or operations, there can be no guarantee that we will not experience an incident that results in a material impact to our business or operations in the future. In addition, cybersecurity threats are constantly evolving and increasing in sophistication, which increases the difficulty of successfully defending against them or implementing adequate preventative measures. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_901_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleTextBlock_c20250101__20251231_zyXZUy2f0TWa">Our <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_904_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_dbT_c20250101__20251231_zP6RvioxiDHi">information security team, which reports to the Chief Executive Officer, stays informed about and oversees prevention, detection, mitigation, and remediation efforts through regular communication and reporting channels within our organization. EUDA has adopted a Cyber Security Policy to identify, assess, manage, mitigate, and respond to cybersecurity threats. The purpose of the policy is to establish a framework for managing cyber risks effectively, complying with relevant regulations, and protecting the Company’s digital assets from unauthorized access, disclosure, alteration, or destruction. This policy is integrated within the Company’s enterprise risk management system. The policy addresses the corporate information technology environment, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250101__20251231_z3OuQhnHRbh7">third-party service providers, and external-facing applications. true Our <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_904_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_dbT_c20250101__20251231_zP6RvioxiDHi">information security team, which reports to the Chief Executive Officer, stays informed about and oversees prevention, detection, mitigation, and remediation efforts through regular communication and reporting channels within our organization. true 6743 5395 J&S Associate PLT 6743 Kuala Lumpur, Malaysia Marcum Asia CPAs LLP New York, NY

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The Company’s efforts to identify a prospective target business were not limited to a particular industry or geographic location (excluding China). The Articles of Association prohibited the Company from undertaking the Initial Business Combination with any entity that conducts a majority of its business or is headquartered in China (including Hong Kong and Macau). On November 17, 2022 (the “Closing Date”), EUDA Health Holdings Limited, a British Virgin Islands business company (formerly known as 8i Acquisition 2 Corp.) (the “Company”), consummated the business combination contemplated by the Share Purchase Agreement (the “SPA”) between 8i Acquisition 2 Corp., a BVI business company (“8i”), EUDA Health Limited, a British Virgin Islands business company (“EHL”), Watermark Developments Limited, a British Virgin Islands business company (“Watermark” or the “Seller”), and Kwong Yeow Liew, dated April 11, 2022 and amended May 30, 2022, June 10, 2022, and September 7, 2022. As contemplated by the SPA, a business combination between 8i and EHL was effected by the purchase by 8i of all of the issued and outstanding shares of EHL from the Seller (the “Share Purchase”), resulting in EHL becoming a wholly owned subsidiary of 8i. In addition, in connection with the consummation of the Share Purchase, 8i has changed its name to “EUDA Health Holdings Limited.” The Company, through its subsidiaries, operates in two business segments focused on property management services, providing services to shopping malls, office buildings, residential apartments; and after the discontinuation of its medical service operation in September 2023, holistic wellness consumer products and services. The streamlining of the Company’s medical services practice was accounted for as a discontinued operation because it represented a strategic shift that had a major effect on the Company’s operations and financial results in accordance with ASC 205-20-45. Accordingly, assets, liabilities, results of operations, and cash flows related to its medical service practice have been reflected in the accompanying consolidated financial statements as discontinued operation for all periods presented. In 2025, the Company has further expanded to provide non-invasive healthcare products and services in Asia, with a focus on Singapore, Malaysia, and China. The consolidated balance sheets as of December 31, 2025 and 2024 consolidated statements of operations and comprehensive income (loss) and consolidated statements of cash flows for the years ended December 31, 2025, 2024 and 2023 have been adjusted to reflect this change (see Note 4). Acquisition of Fortress Cove Limited On May 6, 2024, the Company entered into a share purchase agreement (“Share Purchase Agreement”) with certain persons named therein (the “Share Purchase Agreement”) for the acquisition of all outstanding shares of Fortress Cove Limited (“Fortress Cove”), a British Virgin Islands company which is the sole legal and beneficial owner of the entire share capital of CK Health Plus Sdn Bhd, a Malaysian company (“CKHP”) in the direct sale business of holistic wellness consumer products and services in Malaysia. Pursuant to the Share Purchase Agreement, EUDA has agreed to acquire the entire issued capital of Fortress Cove for an aggregate consideration of <span id="xdx_904_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_pid_c20240506__20240506__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--FortressCoveLimitedMember_zalKjf2O5122" title="Consideration shares">500,000 (“Consideration Shares”) newly issued ordinary shares, valued at approximately $<span id="xdx_904_eus-gaap--BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_iI_pn5n6_c20240506__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--FortressCoveLimitedMember_zPMK9dnm4Bm8" title="Value of consideration shares">15.0 million based upon the enterprise fair value of CKHP appraised by an independent third-party valuation firm. <span id="xdx_908_eus-gaap--BusinessAcquisitionEquityInterestIssuedOrIssuableDescription_c20240506__20240506__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--FortressCoveLimitedMember_zlBkIzT4Go3d" title="Description for ordinary shares issuable">An additional one million ordinary shares will be issued to the persons named in the Share Purchase Agreement if certain financial performance milestones based on CKHP’s net income for the fiscal years 2024 and 2025 are met. The acquisition closed on May 8, 2024 (see Note 5). On July 1, 2024, Meng Dong Tan, Guohui Zhang, Xin Zhang, Yew Phang Chong, and Yew Yen Chong (the “Surrendering Shareholders”) entered into a share surrender deed with the Company. Pursuant to this agreement, the Company determined that the number of Consideration Shares that should have been issued to the Surrendering Shareholders was <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20240701__20240701__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SurrenderingShareholdersMember_zJgqoksobbQa" title="Number of shares issued">428,571 in aggregate, based on the $35 per share price, which was the closing bid price quoted on The Nasdaq Stock Market on May 7, 2024, the date immediately preceding the completion date. The Surrendering Shareholders agreed to surrender an aggregate of <span id="xdx_900_eus-gaap--StockRepurchasedAndRetiredDuringPeriodShares_pid_c20240701__20240701__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SurrenderingShareholdersMember_zMqrSAQA4JPk" title="Number of shares surrendered">71,429 fully paid Consideration Shares to the Company for no consideration, subject to the terms of the deed. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) <p id="xdx_89C_eus-gaap--ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetTextBlock_zFeD9l1DPnlb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The accompanying consolidated financial statements reflect the activities of EUDA and each of the following entities: Schedule of consolidated financial statement reflect the activities of entities <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">Name</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">Background</td> <td> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">Ownership</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td rowspan="3" style="font: 10pt Times New Roman, Times, Serif; width: 32%">EUDA Health Limited (“EHL”)</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%">●</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 42%">A British Virgin Islands company </td> <td style="width: 2%"> </td> <td rowspan="3" style="font: 10pt Times New Roman, Times, Serif; width: 20%"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthLimitedMember_zD0e2WBbogsh" title="Ownership percentage">100% owned by EUDA</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Incorporated on <span id="xdx_90A_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthLimitedMember_z08CMJS5lL7c" title="Date of incorporation">June 8, 2021</td> <td> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A holding Company</td> <td> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90C_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KentRidgeHealthcareSingaporePteLtdMember_fKDEpKDMp_zvki02pwAyCh" title="Name of company">Kent Ridge Healthcare Singapore Pte. Ltd. (“KRHSG”) (1) (3)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KentRidgeHealthcareSingaporePteLtdMember_zg2AwxBptmtk" title="Ownership percentage">100% owned by EHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90C_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KentRidgeHealthcareSingaporePteLtdMember_zsHzrtdWOwSf" title="Date of incorporation">November 9, 2017 </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Multi-care specialty group offering range of specialty care services to patients.</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_903_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAPrivateLimitedMember_fKDEpKDUp_zFYXZR1Lorh8" title="Name of company">EUDA Private Limited (“EUDA PL”) (1) (5)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAPrivateLimitedMember_zPsSQ6YsD2Qk" title="Ownership percentage">100% owned by EHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90C_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAPrivateLimitedMember_zjJO1mpTnQ4" title="Date of incorporation">April 13, 2018</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A digital health company that provides a platform to serve the healthcare industry</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_906_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZukitekVietnamPrivateLimitedLiabilityCompanyMember_fKDEpKDUp_zcqMCfzt9fxf" title="Name of company">Zukitek Vietnam Private Limited Liability Company (“ZKTV PL”) (1) (5)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif">A Vietnam company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZukitekVietnamPrivateLimitedLiabilityCompanyMember_zuzutsl6uAAg" title="Ownership percentage">100% owned by EUDA PL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90C_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZukitekVietnamPrivateLimitedLiabilityCompanyMember_zBSrru8wIidj" title="Date of incorporation">May 2, 2019</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A Research and Development Company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td rowspan="3" style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SingaporeEmergencyMedicalAssistancePrivateLimitedMember_fKDEpKDQp_ztbkSajMFw1g" title="Name of company">Singapore Emergency Medical Assistance Private Limited (“SEMA”) (1) (4)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td rowspan="3" style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SingaporeEmergencyMedicalAssistancePrivateLimitedMember_zhnTYJnHFQjf" title="Ownership percentage">100% owned by EHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Incorporated <span id="xdx_90D_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SingaporeEmergencyMedicalAssistancePrivateLimitedMember_zDhPiGGxYfie" title="Date of incorporation">March 18, 2019</td> <td> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_903_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDADoctorPrivateLimitedMember_fKDEpKDIp_z5aRT2zaBnv6" title="Name of company">EUDA Doctor Private Limited (“ED PL”) (1) (2)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Incorporated <span id="xdx_900_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDADoctorPrivateLimitedMember_zEdz97ZTvSV2" title="Date of incorporation">March 18, 2019</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDADoctorPrivateLimitedMember_zTeeUkyRmQn2" title="Ownership percentage">100% owned by EHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A platform solution for doctors and physicians to find, connect, and collaborate with trusted peers, specialists, and other professionals</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Operation has not been commenced</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td id="xdx_98A_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KentRidgeHillPrivateLimitedMember_fKDEpKDIp_z7Q9WGDXcrYf" style="font: 10pt Times New Roman, Times, Serif" title="Name of company">Kent Ridge Hill Private Limited (“KR Hill PL”) (1) (2)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_903_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KentRidgeHillPrivateLimitedMember_zu0cwsxKwvmd" title="Ownership percentage">100% owned by EHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_908_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KentRidgeHillPrivateLimitedMember_zAfzGdJDl4L4" title="Date of incorporation">December 1, 2021</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A B2B2C pharmaceutical and OTC drugs e-commerce platform to promote its drug products</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Operation has not been commenced</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Kent Ridge Health Limited (“KRHL”)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif">A British Virgin Islands company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KentRidgeHealthLimitedMember_zA4nksGdiOm9" title="Ownership percentage">100% owned by EHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90B_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KentRidgeHealthLimitedMember_zgZidSXsGwP8" title="Date of incorporation">June 8, 2021</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A holding company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_907_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZukitechPrivateLimitedMember_fKDEpKDIp_zbXaOjgWvtxe" title="Name of company">Zukitech Private Limited (“ZKT PL”) (1) (2)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZukitechPrivateLimitedMember_z2DCnAE9IFM" title="Ownership percentage">100% owned by KRHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90C_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZukitechPrivateLimitedMember_zm9B9x0nCdXh" title="Date of incorporation">June 13, 2019</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A holding company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td rowspan="3" style="font: 10pt Times New Roman, Times, Serif">Super Gateway Group Limited (“SGGL”)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif">A British Virgin Islands company </td> <td> </td> <td rowspan="3" style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_903_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SuperGatewayGroupLimitedMember_zdWOP1QlCMAl" title="Ownership percentage">100% owned by KRHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Incorporated on <span id="xdx_907_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SuperGatewayGroupLimitedMember_zt6SCi2pQmyg" title="Date of incorporation">April 18, 2008 </td> <td> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A holding company</td> <td> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_900_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UniversalGatewayInternationalPteLtdMember_zAgaiNkXZ3N9" title="Name of company">Universal Gateway International Pte. Ltd. (“UGI”)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UniversalGatewayInternationalPteLtdMember_zgHfPIbklVdf" title="Ownership percentage">98.3% owned by SGGL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90B_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UniversalGatewayInternationalPteLtdMember_ze6yxdBRz1J2" title="Date of incorporation">September 30, 2000</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Registered capital of RMB <span id="xdx_908_ecustom--RegisteredCapital_iI_uCNY_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UniversalGatewayInternationalPteLtdMember_ztOZM2UVJa4j" title="Registered capital">5,000,000 </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A holding company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Melana International Pte. Ltd. (“Melana”)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MelanaInternationalPteLtdMember_zlcZRETjiFQj" title="Ownership percentage">100% owned by UGI</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_900_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MelanaInternationalPteLtdMember_zHWqTi0Gync4" title="Date of incorporation">September 9, 2000</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Property management service that services shopping malls, business office building, or residential apartments</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 32%">Tri-Global Security Pte. Ltd. (“Tri-Global”)</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%">● </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 42%">A Singapore company </td> <td style="width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TriGlobalSecurityPteLtdMember_ztColXxs4rmk" title="Ownership percentage">100% owned by UGI</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_904_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TriGlobalSecurityPteLtdMember_zkYne5xPnBra" title="Date of incorporation">August 10, 2000</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Property security service that services shopping malls, business office building, or residential apartments</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td rowspan="3" style="font: 10pt Times New Roman, Times, Serif">UG Digitech Private Limited (“UGD”)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UGDigitechPrivateLimitedMember_zFzsaH8rOv8d" title="Ownership percentage">100% owned by UGI</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90B_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UGDigitechPrivateLimitedMember_zlFJzlNaAKo7" title="Date of incorporation">August 16, 2001 </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A holding company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90F_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NosweatFitnessCompanyPrivateLimitedMember_fKDIp_z7o8k7xRYmr7" title="Name of company">Nosweat Fitness Company Private Limited (“NFC”) (2)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NosweatFitnessCompanyPrivateLimitedMember_zSbol78Y71z8" title="Ownership percentage">100% owned by KRHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90D_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NosweatFitnessCompanyPrivateLimitedMember_zAGCJP3exvU7" title="Date of incorporation">July 6, 2021</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A virtual personal training platform for fitness enthusiasts</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Operation has not been commenced</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90A_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TrueCoverPrivateLimitedMember_fKDIp_zyheyEv20298" title="Name of company">True Cover Private Limited (“TCPL”) (2)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TrueCoverPrivateLimitedMember_zkee1zH1qTpi" title="Ownership percentage">100% owned by KRHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90A_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TrueCoverPrivateLimitedMember_zyAnhNO7AZBe" title="Date of incorporation">December 1, 2021 </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A B2B e-claims healthcare insurance platform</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Operation has not been commenced</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">KR Digital Pte. Ltd. (“KR Digital”) (1) (2) </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KRDigitalPteLtdMember_zJwETsPvCIX6" title="Ownership percentage">100% owned by KRHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90F_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KRDigitalPteLtdMember_zB1sdExY0vi4" title="Date of incorporation">December 29, 2021 </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Development of software and applications</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Operation has not been commenced</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90E_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZukihealthSdnBhdMember_fKDEpKDIp_zTue31iFH4Rc" title="Name of company">Zukihealth Sdn. Bhd. (“Zukihealth”) (1) (2) </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Malaysian company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZukihealthSdnBhdMember_zyT6O9zcOtt4" title="Ownership percentage">100% owned by KR Digital</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_902_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZukihealthSdnBhdMember_zy0psEG04yAh" title="Date of incorporation">February 15, 2018 </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Distribution of health care supplement products</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Operation has not been commenced</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Euda Health Pte. Ltd. (“EHPL”)</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A Singapore company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EudaHealthPteLtdMember_zH2lOJIiDoH3" title="Ownership percentage">100% owned by EHHL </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_906_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EudaHealthPteLtdMember_zlS1kPAR93x2" title="Date of incorporation">May 26, 2023</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Management consultancy services for healthcare organization</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Fortress Cove Limited (“Fortress Cove”) </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">British Virgin Islands company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FortressCoveLimitedMember_zJhuZ1vVp793" title="Ownership percentage">100% owned by EUDA</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_908_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FortressCoveLimitedMember_zJhx51OOmime" title="Date of incorporation">November 2, 2023</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A holding company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_904_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthMalaysiaSdnBhdMember_fKDYpKDgp_z6ez3z3w1qsa" title="Name of company">EUDA Health Malaysia Sdn Bhd (formerly known as CK Health Plus Sdn Bhd) (“CKHP”) (6) (8)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Malaysian company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthMalaysiaSdnBhdMember__dei--LegalEntityAxis__custom--FortressCoveLimitedMember_zaW1MtlmQTx1" title="Ownership percentage">7% owned by Fortress Cove, and <span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthMalaysiaSdnBhdMember__dei--LegalEntityAxis__custom--EHHLMember_zOqaCNG5xW88" title="Ownership percentage">93% owned by EHHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_908_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthMalaysiaSdnBhdMember_z4VH8WSRPFxc" title="Date of incorporation">November 23, 2023</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Direct sale of holistic wellness consumer products and services in Malaysia</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_904_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WeithManagementLimitedMember_fKDcp_zPvHMEqWjBnj" title="Name of company">Weith Management Limited (“Weith”) (7)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">British Virgin Islands company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WeithManagementLimitedMember_zvkgbS7PqNy1" title="Ownership percentage">100% owned by EUDA</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A holding company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">EUDA Health HK Limited (“EHHK”) </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Hong Kong company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthHKLimitedMember_zgyHSIszaW5e" title="Ownership percentage">100% owned by EHPL</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Incorporated on <span id="xdx_902_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthHKLimitedMember_z3xAy0mNwJhb" title="Date of incorporation">30 March 2026</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Operation has not been commenced</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> </tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">These entities were presented as a discontinued operation in accompanying consolidated financial statements.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On August 28, 2023, these entities were struck off and dissolved. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On December 30, 2024, the Company sold <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNvbGlkYXRlZCBmaW5hbmNpYWwgc3RhdGVtZW50IHJlZmxlY3QgdGhlIGFjdGl2aXRpZXMgb2YgZW50aXRpZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--SaleOfStockPercentageOfOwnershipAfterTransaction_pid_dp_uPure_c20241230__20241230__us-gaap--BusinessAcquisitionAxis__custom--KentRidgeHealthcareSingaporePteLtdMember__dei--LegalEntityAxis__custom--MerlionClubLimitedMember_zB1h2FV9dIGj" title="Equity interest sold percentage">100% equity interest of KRHSG to Merlion Club Limited, an unrelated party, for a consideration of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNvbGlkYXRlZCBmaW5hbmNpYWwgc3RhdGVtZW50IHJlZmxlY3QgdGhlIGFjdGl2aXRpZXMgb2YgZW50aXRpZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--BusinessCombinationConsiderationTransferred1_c20241230__20241230__us-gaap--BusinessAcquisitionAxis__custom--KentRidgeHealthcareSingaporePteLtdMember__dei--LegalEntityAxis__custom--MerlionClubLimitedMember_zr38Gtky7QV2" title="Consideration amount">1.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(4)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On January 1, 2024, the Company lost control of SEMA while it was undergoing liquidation. Accordingly, the Company deconsolidated SEMA from its consolidated financial statements effective as of that date.</td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(5)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On January 1, 2024, the Company lost control of Euda PL, and its subsidiary ZKTV PL, while they were undergoing liquidation. Accordingly, the Company deconsolidated Euda PL and ZKTV PL from its consolidated financial statements effective as of that date.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(6)</td> <td style="font: 10pt Times New Roman, Times, Serif">On February 17, 2025, EHHL and Fortress subscribed for equity interests in CKHP. On April 16, 2025, EHHL made an additional equity subscription in CKHP. As of the date of this report, EHHL and Fortress hold approximately <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNvbGlkYXRlZCBmaW5hbmNpYWwgc3RhdGVtZW50IHJlZmxlY3QgdGhlIGFjdGl2aXRpZXMgb2YgZW50aXRpZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250217__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthMalaysiaSdnBhdMember__dei--LegalEntityAxis__custom--EHHLMember_z8uNMmynow4g" title="Ownership percentage">93% and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNvbGlkYXRlZCBmaW5hbmNpYWwgc3RhdGVtZW50IHJlZmxlY3QgdGhlIGFjdGl2aXRpZXMgb2YgZW50aXRpZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250217__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthMalaysiaSdnBhdMember__dei--LegalEntityAxis__custom--FortressCoveLimitedMember_z70pFxHDPvGc" title="Ownership percentage">7% equity interests in CKHP, respectively.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(7)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On April 30, 2025, the Company acquired <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNvbGlkYXRlZCBmaW5hbmNpYWwgc3RhdGVtZW50IHJlZmxlY3QgdGhlIGFjdGl2aXRpZXMgb2YgZW50aXRpZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20250430__us-gaap--BusinessAcquisitionAxis__custom--WeithManagementLimitedMember_zdG3sKRD1OOe" title="Equity interest acquired percentage">100% equity interest in Weith from Alfred Lim, an executive director and shareholder of the Company, for nil consideration. As of the date of issuance of these consolidated financial statements, Weith has no substantive operations other than serving as a holding company.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(8)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On January 8, 2026, CKHP has changed its name to EUDA Health Malaysia Sdn. Bhd. </td></tr> </table>

500000

15000000.0

An additional one million ordinary shares will be issued to the persons named in the Share Purchase Agreement if certain financial performance milestones based on CKHP’s net income for the fiscal years 2024 and 2025 are met.

428571

71429

<p id="xdx_89C_eus-gaap--ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetTextBlock_zFeD9l1DPnlb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The accompanying consolidated financial statements reflect the activities of EUDA and each of the following entities: Schedule of consolidated financial statement reflect the activities of entities <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">Name</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">Background</td> <td> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">Ownership</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td rowspan="3" style="font: 10pt Times New Roman, Times, Serif; width: 32%">EUDA Health Limited (“EHL”)</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%">●</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 42%">A British Virgin Islands company </td> <td style="width: 2%"> </td> <td rowspan="3" style="font: 10pt Times New Roman, Times, Serif; width: 20%"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthLimitedMember_zD0e2WBbogsh" title="Ownership percentage">100% owned by EUDA</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Incorporated on <span id="xdx_90A_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthLimitedMember_z08CMJS5lL7c" title="Date of incorporation">June 8, 2021</td> <td> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A holding Company</td> <td> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90C_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KentRidgeHealthcareSingaporePteLtdMember_fKDEpKDMp_zvki02pwAyCh" title="Name of company">Kent Ridge Healthcare Singapore Pte. Ltd. (“KRHSG”) (1) (3)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KentRidgeHealthcareSingaporePteLtdMember_zg2AwxBptmtk" title="Ownership percentage">100% owned by EHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90C_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KentRidgeHealthcareSingaporePteLtdMember_zsHzrtdWOwSf" title="Date of incorporation">November 9, 2017 </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Multi-care specialty group offering range of specialty care services to patients.</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_903_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAPrivateLimitedMember_fKDEpKDUp_zFYXZR1Lorh8" title="Name of company">EUDA Private Limited (“EUDA PL”) (1) (5)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAPrivateLimitedMember_zPsSQ6YsD2Qk" title="Ownership percentage">100% owned by EHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90C_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAPrivateLimitedMember_zjJO1mpTnQ4" title="Date of incorporation">April 13, 2018</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A digital health company that provides a platform to serve the healthcare industry</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_906_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZukitekVietnamPrivateLimitedLiabilityCompanyMember_fKDEpKDUp_zcqMCfzt9fxf" title="Name of company">Zukitek Vietnam Private Limited Liability Company (“ZKTV PL”) (1) (5)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif">A Vietnam company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZukitekVietnamPrivateLimitedLiabilityCompanyMember_zuzutsl6uAAg" title="Ownership percentage">100% owned by EUDA PL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90C_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZukitekVietnamPrivateLimitedLiabilityCompanyMember_zBSrru8wIidj" title="Date of incorporation">May 2, 2019</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A Research and Development Company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td rowspan="3" style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SingaporeEmergencyMedicalAssistancePrivateLimitedMember_fKDEpKDQp_ztbkSajMFw1g" title="Name of company">Singapore Emergency Medical Assistance Private Limited (“SEMA”) (1) (4)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td rowspan="3" style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SingaporeEmergencyMedicalAssistancePrivateLimitedMember_zhnTYJnHFQjf" title="Ownership percentage">100% owned by EHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Incorporated <span id="xdx_90D_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SingaporeEmergencyMedicalAssistancePrivateLimitedMember_zDhPiGGxYfie" title="Date of incorporation">March 18, 2019</td> <td> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_903_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDADoctorPrivateLimitedMember_fKDEpKDIp_z5aRT2zaBnv6" title="Name of company">EUDA Doctor Private Limited (“ED PL”) (1) (2)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Incorporated <span id="xdx_900_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDADoctorPrivateLimitedMember_zEdz97ZTvSV2" title="Date of incorporation">March 18, 2019</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDADoctorPrivateLimitedMember_zTeeUkyRmQn2" title="Ownership percentage">100% owned by EHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A platform solution for doctors and physicians to find, connect, and collaborate with trusted peers, specialists, and other professionals</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Operation has not been commenced</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td id="xdx_98A_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KentRidgeHillPrivateLimitedMember_fKDEpKDIp_z7Q9WGDXcrYf" style="font: 10pt Times New Roman, Times, Serif" title="Name of company">Kent Ridge Hill Private Limited (“KR Hill PL”) (1) (2)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_903_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KentRidgeHillPrivateLimitedMember_zu0cwsxKwvmd" title="Ownership percentage">100% owned by EHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_908_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KentRidgeHillPrivateLimitedMember_zAfzGdJDl4L4" title="Date of incorporation">December 1, 2021</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A B2B2C pharmaceutical and OTC drugs e-commerce platform to promote its drug products</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Operation has not been commenced</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Kent Ridge Health Limited (“KRHL”)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif">A British Virgin Islands company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KentRidgeHealthLimitedMember_zA4nksGdiOm9" title="Ownership percentage">100% owned by EHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90B_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KentRidgeHealthLimitedMember_zgZidSXsGwP8" title="Date of incorporation">June 8, 2021</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A holding company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_907_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZukitechPrivateLimitedMember_fKDEpKDIp_zbXaOjgWvtxe" title="Name of company">Zukitech Private Limited (“ZKT PL”) (1) (2)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZukitechPrivateLimitedMember_z2DCnAE9IFM" title="Ownership percentage">100% owned by KRHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90C_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZukitechPrivateLimitedMember_zm9B9x0nCdXh" title="Date of incorporation">June 13, 2019</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A holding company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td rowspan="3" style="font: 10pt Times New Roman, Times, Serif">Super Gateway Group Limited (“SGGL”)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif">A British Virgin Islands company </td> <td> </td> <td rowspan="3" style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_903_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SuperGatewayGroupLimitedMember_zdWOP1QlCMAl" title="Ownership percentage">100% owned by KRHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Incorporated on <span id="xdx_907_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SuperGatewayGroupLimitedMember_zt6SCi2pQmyg" title="Date of incorporation">April 18, 2008 </td> <td> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A holding company</td> <td> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_900_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UniversalGatewayInternationalPteLtdMember_zAgaiNkXZ3N9" title="Name of company">Universal Gateway International Pte. Ltd. (“UGI”)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UniversalGatewayInternationalPteLtdMember_zgHfPIbklVdf" title="Ownership percentage">98.3% owned by SGGL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90B_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UniversalGatewayInternationalPteLtdMember_ze6yxdBRz1J2" title="Date of incorporation">September 30, 2000</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Registered capital of RMB <span id="xdx_908_ecustom--RegisteredCapital_iI_uCNY_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UniversalGatewayInternationalPteLtdMember_ztOZM2UVJa4j" title="Registered capital">5,000,000 </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A holding company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Melana International Pte. Ltd. (“Melana”)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MelanaInternationalPteLtdMember_zlcZRETjiFQj" title="Ownership percentage">100% owned by UGI</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_900_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MelanaInternationalPteLtdMember_zHWqTi0Gync4" title="Date of incorporation">September 9, 2000</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Property management service that services shopping malls, business office building, or residential apartments</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 32%">Tri-Global Security Pte. Ltd. (“Tri-Global”)</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%">● </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 42%">A Singapore company </td> <td style="width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 20%"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TriGlobalSecurityPteLtdMember_ztColXxs4rmk" title="Ownership percentage">100% owned by UGI</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_904_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TriGlobalSecurityPteLtdMember_zkYne5xPnBra" title="Date of incorporation">August 10, 2000</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Property security service that services shopping malls, business office building, or residential apartments</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td rowspan="3" style="font: 10pt Times New Roman, Times, Serif">UG Digitech Private Limited (“UGD”)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UGDigitechPrivateLimitedMember_zFzsaH8rOv8d" title="Ownership percentage">100% owned by UGI</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90B_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UGDigitechPrivateLimitedMember_zlFJzlNaAKo7" title="Date of incorporation">August 16, 2001 </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A holding company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90F_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NosweatFitnessCompanyPrivateLimitedMember_fKDIp_z7o8k7xRYmr7" title="Name of company">Nosweat Fitness Company Private Limited (“NFC”) (2)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NosweatFitnessCompanyPrivateLimitedMember_zSbol78Y71z8" title="Ownership percentage">100% owned by KRHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90D_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NosweatFitnessCompanyPrivateLimitedMember_zAGCJP3exvU7" title="Date of incorporation">July 6, 2021</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A virtual personal training platform for fitness enthusiasts</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Operation has not been commenced</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90A_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TrueCoverPrivateLimitedMember_fKDIp_zyheyEv20298" title="Name of company">True Cover Private Limited (“TCPL”) (2)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TrueCoverPrivateLimitedMember_zkee1zH1qTpi" title="Ownership percentage">100% owned by KRHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90A_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TrueCoverPrivateLimitedMember_zyAnhNO7AZBe" title="Date of incorporation">December 1, 2021 </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A B2B e-claims healthcare insurance platform</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Operation has not been commenced</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">KR Digital Pte. Ltd. (“KR Digital”) (1) (2) </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Singapore company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KRDigitalPteLtdMember_zJwETsPvCIX6" title="Ownership percentage">100% owned by KRHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_90F_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KRDigitalPteLtdMember_zB1sdExY0vi4" title="Date of incorporation">December 29, 2021 </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Development of software and applications</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Operation has not been commenced</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90E_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZukihealthSdnBhdMember_fKDEpKDIp_zTue31iFH4Rc" title="Name of company">Zukihealth Sdn. Bhd. (“Zukihealth”) (1) (2) </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Malaysian company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZukihealthSdnBhdMember_zyT6O9zcOtt4" title="Ownership percentage">100% owned by KR Digital</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_902_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZukihealthSdnBhdMember_zy0psEG04yAh" title="Date of incorporation">February 15, 2018 </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Distribution of health care supplement products</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Operation has not been commenced</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Euda Health Pte. Ltd. (“EHPL”)</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A Singapore company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EudaHealthPteLtdMember_zH2lOJIiDoH3" title="Ownership percentage">100% owned by EHHL </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_906_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EudaHealthPteLtdMember_zlS1kPAR93x2" title="Date of incorporation">May 26, 2023</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Management consultancy services for healthcare organization</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Fortress Cove Limited (“Fortress Cove”) </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">British Virgin Islands company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FortressCoveLimitedMember_zJhuZ1vVp793" title="Ownership percentage">100% owned by EUDA</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_908_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FortressCoveLimitedMember_zJhx51OOmime" title="Date of incorporation">November 2, 2023</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">A holding company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_904_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthMalaysiaSdnBhdMember_fKDYpKDgp_z6ez3z3w1qsa" title="Name of company">EUDA Health Malaysia Sdn Bhd (formerly known as CK Health Plus Sdn Bhd) (“CKHP”) (6) (8)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Malaysian company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthMalaysiaSdnBhdMember__dei--LegalEntityAxis__custom--FortressCoveLimitedMember_zaW1MtlmQTx1" title="Ownership percentage">7% owned by Fortress Cove, and <span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthMalaysiaSdnBhdMember__dei--LegalEntityAxis__custom--EHHLMember_zOqaCNG5xW88" title="Ownership percentage">93% owned by EHHL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Incorporated on <span id="xdx_908_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthMalaysiaSdnBhdMember_z4VH8WSRPFxc" title="Date of incorporation">November 23, 2023</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">●</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">Direct sale of holistic wellness consumer products and services in Malaysia</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_904_ecustom--NameOfCompany_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WeithManagementLimitedMember_fKDcp_zPvHMEqWjBnj" title="Name of company">Weith Management Limited (“Weith”) (7)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">British Virgin Islands company </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WeithManagementLimitedMember_zvkgbS7PqNy1" title="Ownership percentage">100% owned by EUDA</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A holding company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">EUDA Health HK Limited (“EHHK”) </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">A Hong Kong company</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthHKLimitedMember_zgyHSIszaW5e" title="Ownership percentage">100% owned by EHPL</td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Incorporated on <span id="xdx_902_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthHKLimitedMember_z3xAy0mNwJhb" title="Date of incorporation">30 March 2026</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> </tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Operation has not been commenced</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> </tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">These entities were presented as a discontinued operation in accompanying consolidated financial statements.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On August 28, 2023, these entities were struck off and dissolved. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On December 30, 2024, the Company sold <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNvbGlkYXRlZCBmaW5hbmNpYWwgc3RhdGVtZW50IHJlZmxlY3QgdGhlIGFjdGl2aXRpZXMgb2YgZW50aXRpZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--SaleOfStockPercentageOfOwnershipAfterTransaction_pid_dp_uPure_c20241230__20241230__us-gaap--BusinessAcquisitionAxis__custom--KentRidgeHealthcareSingaporePteLtdMember__dei--LegalEntityAxis__custom--MerlionClubLimitedMember_zB1h2FV9dIGj" title="Equity interest sold percentage">100% equity interest of KRHSG to Merlion Club Limited, an unrelated party, for a consideration of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNvbGlkYXRlZCBmaW5hbmNpYWwgc3RhdGVtZW50IHJlZmxlY3QgdGhlIGFjdGl2aXRpZXMgb2YgZW50aXRpZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--BusinessCombinationConsiderationTransferred1_c20241230__20241230__us-gaap--BusinessAcquisitionAxis__custom--KentRidgeHealthcareSingaporePteLtdMember__dei--LegalEntityAxis__custom--MerlionClubLimitedMember_zr38Gtky7QV2" title="Consideration amount">1.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(4)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On January 1, 2024, the Company lost control of SEMA while it was undergoing liquidation. Accordingly, the Company deconsolidated SEMA from its consolidated financial statements effective as of that date.</td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(5)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On January 1, 2024, the Company lost control of Euda PL, and its subsidiary ZKTV PL, while they were undergoing liquidation. Accordingly, the Company deconsolidated Euda PL and ZKTV PL from its consolidated financial statements effective as of that date.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(6)</td> <td style="font: 10pt Times New Roman, Times, Serif">On February 17, 2025, EHHL and Fortress subscribed for equity interests in CKHP. On April 16, 2025, EHHL made an additional equity subscription in CKHP. As of the date of this report, EHHL and Fortress hold approximately <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNvbGlkYXRlZCBmaW5hbmNpYWwgc3RhdGVtZW50IHJlZmxlY3QgdGhlIGFjdGl2aXRpZXMgb2YgZW50aXRpZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250217__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthMalaysiaSdnBhdMember__dei--LegalEntityAxis__custom--EHHLMember_z8uNMmynow4g" title="Ownership percentage">93% and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNvbGlkYXRlZCBmaW5hbmNpYWwgc3RhdGVtZW50IHJlZmxlY3QgdGhlIGFjdGl2aXRpZXMgb2YgZW50aXRpZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250217__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EUDAHealthMalaysiaSdnBhdMember__dei--LegalEntityAxis__custom--FortressCoveLimitedMember_z70pFxHDPvGc" title="Ownership percentage">7% equity interests in CKHP, respectively.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(7)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On April 30, 2025, the Company acquired <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNvbGlkYXRlZCBmaW5hbmNpYWwgc3RhdGVtZW50IHJlZmxlY3QgdGhlIGFjdGl2aXRpZXMgb2YgZW50aXRpZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20250430__us-gaap--BusinessAcquisitionAxis__custom--WeithManagementLimitedMember_zdG3sKRD1OOe" title="Equity interest acquired percentage">100% equity interest in Weith from Alfred Lim, an executive director and shareholder of the Company, for nil consideration. As of the date of issuance of these consolidated financial statements, Weith has no substantive operations other than serving as a holding company.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(8)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On January 8, 2026, CKHP has changed its name to EUDA Health Malaysia Sdn. Bhd. </td></tr> </table>

EUDA Health Limited (“EHL”)

2021-06-08 Kent Ridge Healthcare Singapore Pte. Ltd. (“KRHSG”)

2017-11-09 EUDA Private Limited (“EUDA PL”)

2018-04-13 Zukitek Vietnam Private Limited Liability Company (“ZKTV PL”)

2019-05-02 Singapore Emergency Medical Assistance Private Limited (“SEMA”)

2019-03-18 EUDA Doctor Private Limited (“ED PL”) 2019-03-18

Kent Ridge Hill Private Limited (“KR Hill PL”) (1) (2)

2021-12-01 Kent Ridge Health Limited (“KRHL”)

2021-06-08 Zukitech Private Limited (“ZKT PL”)

2019-06-13 Super Gateway Group Limited (“SGGL”)

2008-04-18 Universal Gateway International Pte. Ltd. (“UGI”)

0.983

2000-09-30 5000000 Melana International Pte. Ltd. (“Melana”)

2000-09-09 Tri-Global Security Pte. Ltd. (“Tri-Global”)

2000-08-10 UG Digitech Private Limited (“UGD”)

2001-08-16 Nosweat Fitness Company Private Limited (“NFC”)

2021-07-06 True Cover Private Limited (“TCPL”)

2021-12-01 KR Digital Pte. Ltd. (“KR Digital”)

2021-12-29 Zukihealth Sdn. Bhd. (“Zukihealth”)

2018-02-15 Euda Health Pte. Ltd. (“EHPL”)

2023-05-26 Fortress Cove Limited (“Fortress Cove”)

2023-11-02 EUDA Health Malaysia Sdn Bhd (formerly known as CK Health Plus Sdn Bhd) (“CKHP”)

0.07

0.93

2023-11-23 Weith Management Limited (“Weith”)

EUDA Health HK Limited (“EHHK”)

2026-03-30

0.93

0.07

Note 2 – Going concern In assessing the Company’s going concern, the Company monitors and analyzes its cash on-hand and its operating and capital expenditure commitments. The Company’s liquidity needs are to meet its working capital requirements, operating expenses and capital expenditure obligations. Debt financing in the form of short-term borrowings from private lenders, third parties and related parties and cash generated from operations have been utilized to finance the working capital requirements of the Company. As of December 31, 2025, the Company’s working capital deficit was approximately $4.8 million, and the Company had cash of approximately $0.3 million. The Company has experienced recurring losses from operations and negative cash flows from operating activities since 2020. In addition, the Company had, and will likely continue to have, an ongoing need to raise additional cash from outside sources to fund its operations and any expansion plan. Successful transition to attaining profitable operations is dependent upon achieving a level of revenues adequate to support the Company’s cost structure. In connection with the Company’s assessment of going concern considerations in accordance with ASC Subtopic 205-40, Presentation of Financial Statements - Going Concern, management has determined that these conditions raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that our consolidated financial statements are issued. If the Company is unable to generate sufficient funds to finance the working capital requirements of the Company within the normal operating cycle of a twelve-month period from the date of these financial statements are issued, the Company may have to consider supplementing its available sources of funds through the following sources: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif">other available sources of financing from Singapore banks and other financial institutions or private lender;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">equity financing. </td></tr> </table> The Company can make no assurances that required financing will be available for the amounts needed, or on terms commercially acceptable to the Company, if at all. If one or all of these events does not occur or subsequent capital raises are insufficient to bridge financial and liquidity shortfall, there would likely be a material adverse effect on the Company and would materially adversely affect its ability to continue as a going concern. The consolidated financial statements have been prepared assuming that the Company will continue as a going concern. Management is trying to alleviate the going concern risk by securing various financing resources, including but not limited to borrowing from the Company’s shareholders and certain of their affiliates, as well as the possibility of raising funds through a future public offering thereby, enabling the Company to meet its liabilities as and when required for the next twelve months. Accordingly, the consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise)

4800000

300000

Note 3 – Summary of significant accounting policies Basis of presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for information pursuant to the rules and regulations of the Securities Exchange Commission (“SEC”). Principles of consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries. All transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation. A subsidiary is an entity in which the Company, directly or indirectly, controls more than one half of the voting power; or has the power to govern the financial and operating policies, to appoint or remove the majority of the members of the board of directors, or to cast a majority of votes at the meeting of directors. Use of estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the periods presented. Significant accounting estimates reflected in the Company’s consolidated financial statements include lease classification and liabilities, right-of-use assets, determinations of the useful lives and valuation of long-lived assets, fair value of the identifiable intangible assets through assets acquisition, estimate of the useful life of the intangible assets, estimates of allowances for credit losses, estimates of impairment of long-lived assets, valuation of deferred tax assets, other provisions and contingencies, estimated fair value of earn-out shares, prepaid forward purchase liability and private warrants. Actual results could differ from these estimates. Foreign currency translation and transaction Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the consolidated statements of operations and comprehensive income (loss). The reporting currency of the Company is United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. The Company’s subsidiaries in Singapore and Malaysia conduct its businesses and maintain its books and records in the local currency, Singapore Dollars (“SGD”) and Malaysian Ringgits (“MYR”), as their functional currency, respectively. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income (loss) within the statements of shareholders’ equity (deficit). Cash flows are also translated at average translation rates for the periods, therefore, amounts reported on the statement of cash flows will not necessarily agree with changes in the corresponding balances on the consolidated balance sheets. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Translation of foreign currencies into US$1 have been made at the following exchange rates for the respective periods: Schedule of foreign currency exchange rates <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49A_20251231_zVf4nQekmk8a" style="border-bottom: Black 1pt solid; text-align: center">As of and for the Year Ended December 31, 2025</td><td> </td><td> </td> <td colspan="2" id="xdx_493_20241231_zTj87dRn59O9" style="border-bottom: Black 1pt solid; text-align: center">As of and for the Year Ended December 31, 2024</td><td> </td><td> </td> <td colspan="2" id="xdx_496_20231231_zceVUMa2W92b" style="border-bottom: Black 1pt solid; text-align: center">As of and for the Year Ended December 31, 2023</td><td> </td></tr> <tr id="xdx_408_eus-gaap--ForeignCurrencyExchangeRateRemeasurement1_iI_hsrt--CurrencyAxis__currency--SGD_zmX0GUO8CAOj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Period-end SGD: US$1 exchange rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1.29</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1.37</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1.32</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hsrt--CurrencyAxis__currency--SGD_zNn36MYVkJq7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average SGD: US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.31</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.34</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.34</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ForeignCurrencyExchangeRateRemeasurement1_iI_hsrt--CurrencyAxis__currency--MYR_zIuEBJOaaq8i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-end MYR: US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.06</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.47</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ForeignCurrencyExchangeRateRemeasurement1_iI_hsrt--CurrencyAxis__currency--MYR_zLe0923hS8o" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-end exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.06</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.47</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hsrt--CurrencyAxis__currency--MYR_zNUQy2ATrbe1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-average MYR: US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.28</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.57</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hsrt--CurrencyAxis__currency--MYR_zxDzTKSGS7J8" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-average exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.28</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.57</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table> Non-controlling interests For the Company’s non-wholly owned subsidiaries, a non-controlling interest is recognized to reflect portion of equity that is not attributable, directly or indirectly, to the Company. The cumulative results of operations attributable to non-controlling interests are also recorded as non-controlling interests in the Company’s consolidated balance sheets and consolidated statements of operations and comprehensive income (loss). Cash flows related to transactions with non-controlling interests are presented under financing activities in the consolidated statements of cash flows. Segment reporting The Company uses the management approach in determining its operating segments. The management approach considers the internal reporting used by the Company’s chief operating decision maker (“CODM”). The Company’s CODM has been designated as the Chief Executive Officer (“CEO”) who reviews the financial information of separate operating segments when making decisions about allocating resources and assessing performance of the Company. As described in Note 4, in September 2023, the Board resolved on the plan to streamline its medical services practice, which business was carried through subsidiaries of KRHSG, EUDA PL, ZKTV PL, SEMA, ED PL, KR Hill PL, ZKT PL, KR Digital, and Zukihealth, as the Company is in the process of transitioning its business to other medical service fields. The streamlining of the Company’s medical services practice was accounted for as a discontinued operation because it represented a strategic shift that had a major effect on the Company’s consolidated financial statements in accordance with ASC 205-20-45. On May 6, 2024, the Company has acquired 100% equity interest in Fortress Cove and its subsidiary CKHP, which business operation is holistic wellness consumer products and services in Malaysia. Upon the completion of the streamlining of its medical service practice and acquisition of Fortress Cove and its subsidiary, the Company reorganized its business to become two reportable segments: property management services, and holistic wellness consumer products and services. The structure of these segments reflect the financial information and reports used by the Company’s management, specifically its Chief Operating Decision Maker (“CODM”), to make decisions regarding the Company’s business, including resource allocations and performance assessments. All assets and continuing operations of the Company are physically located or domiciled in Singapore and Malaysia. Acquisitions of assets The Company applies the definition of a business in ASC 805, Business Combinations, to determine whether it is acquiring a business or a group of assets. When an acquired group of assets does not constitute a business, the transaction is accounted for as an asset acquisition. The cost of assets acquired and liabilities assumed in asset acquisitions is allocated based upon relative fair value. In the event that the cost of the asset acquisition exceed the fair value of the individual assets acquired and liabilities assumed, any excess cost over fair value should generally be allocated to the acquired assets on a relative fair value basis. This may result in certain assets being recognized in excess of their fair values, as measured in accordance with ASC 820. Cash Cash represents cash on hand and demand deposits placed with banks or other financial institutions which are unrestricted as to withdrawal or use and have original maturities less than three months. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Accounts receivable, net Accounts receivable, net are recorded at the invoiced amount less an allowance for any uncollectible accounts and do not bear interest, which are due after 30 to 90 days, depending on the credit term with its customers. Management reviews the adequacy of the allowance for credit losses on an ongoing basis, using historical collection trends and aging of receivables. Management also periodically evaluates individual customer’s financial condition, credit history, and the current economic conditions to make adjustments in the allowance when it is considered necessary. The Company’s accounts receivable and other receivables are within the scope of ASC Topic 326. To estimate expected credit losses, the Company has identified the relevant risk characteristics of the receivables which include size and nature. Receivables with similar risk characteristics have been grouped into pools. For each pool, the Company considers the past collection experience, current economic conditions and future economic conditions (external data and macroeconomic factors). This is assessed at each quarter based on the Company’s specific facts and circumstances. There have been no significant changes in the assumptions since adoption. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company’s management continues to evaluate the reasonableness of the valuation allowance policy and update it if necessary. Allowance for credit losses amounted to $2,571 and $2,420 related to accounts receivable was recorded as of December 31, 2025 and 2024, respectively. Inventories, net Inventories consist of finished goods and are stated at the lower of cost or net realizable value using the moving average unit cost method. Management reviews inventory on hand periodically for estimated obsolescence or unmarketable items, as compared to future demand requirements and the shelf life of the various products. Based on the review, the Company records inventory write-downs, when necessary, when costs exceed expected net realizable value. As of December 31, 2025 and 2024, $86,656 and $0 inventories write-down related to obsolescence or unmarketable items was recorded. Other receivables Other receivables primarily include receivables from employee advance, and refundable deposits from third party service providers. Management regularly reviews the aging of receivables and changes in payment trends and records allowances when management believes collection of amounts due are at risk. Accounts considered uncollectable are written off against allowances after exhaustive efforts at collection are made. As of December 31, 2025 and 2024, no allowance for credit losses related to other receivables was recorded. Prepaid expenses and other current assets Prepaid expenses and other current assets primarily include prepaid expenses paid to services providers, and other deposits. Management regularly reviews the aging of such balances and changes in payment and realization trends and records allowances when management believes collection or realization of amounts due are at risk. Accounts considered uncollectable are written off against allowances after exhaustive efforts at collection are made. As of December 31, 2025 and 2024, <span id="xdx_908_ecustom--AllowanceForDoubtfulAccountRelatedToPrepaidExpensesAndOtherCurrentAssets_iI_do_c20251231_z6mX8aSrkrD9" title="Allowance for doubtful account related to prepaid expenses and other current assets"><span id="xdx_908_ecustom--AllowanceForDoubtfulAccountRelatedToPrepaidExpensesAndOtherCurrentAssets_iI_do_c20241231_ziCMMqMN87ga" title="Allowance for doubtful account related to prepaid expenses and other current assets">no allowance for doubtful account related to prepaid expenses and other current assets was recorded. Long-term investment As of December 31, 2025 and 2024, the Company holds <span id="xdx_90D_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UGDigitechSdnBhdMember_z5kP3jjMnlHh" title="Ownership percentage"><span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UGDigitechSdnBhdMember_zeW7rkam5XZ8" title="Ownership percentage">39.3% of the equity interests in UG Digitech Sdn. Bhd.(“UGDSB”) through UG Digitech Private Limited (“UGD”), the Company’s <span id="xdx_90A_ecustom--EquityMethodInvestmentOwnershipSubsidiaryPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UGDigitechPrivateLimitedMember_zfWhC8FwknEk" title="Ownership subsidiary percentage"><span id="xdx_90B_ecustom--EquityMethodInvestmentOwnershipSubsidiaryPercentage_iI_pid_dp_uPure_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UGDigitechPrivateLimitedMember_zlt8wETEucD7" title="Ownership subsidiary percentage">98.3% owned subsidiary, with carrying value of $<span id="xdx_90D_eus-gaap--EquityMethodInvestmentSoldCarryingAmount_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UGDigitechPrivateLimitedMember_zwQG27LVCygj" title="Carrying amount"><span id="xdx_907_eus-gaap--EquityMethodInvestmentSoldCarryingAmount_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UGDigitechPrivateLimitedMember_zDOmwNpxP7Gl" title="Carrying amount">0. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Property and equipment, net Property and equipment are stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets with no residual value. The estimated useful lives are as follows: Schedule of property and equipment useful lives <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Expected useful lives</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 66%">Office equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Leasehold improvement</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zL6INXDk8Dm6" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2025%23LeaseholdImprovementsMember">Shorter of the lease term or 5 years</td></tr> </table> The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the consolidated statements of operations and comprehensive income (loss). Expenditures for maintenance and repairs are charged to earnings as incurred, while additions, renewals and betterments, which are expected to extend the useful life of assets, are capitalized. The Company also re-evaluates the periods of depreciation to determine whether subsequent events and circumstances warrant revised estimates of useful lives. The Company reviews property and equipment for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. An asset is considered impaired if its carrying amount exceeds the future net undiscounted cash flows that the asset is expected to generate. If such asset is considered to be impaired, the impairment recognized is the amount by which the carrying amount of the asset, if any, exceeds its fair value determined using a discounted cash flow model. For the years ended December 31, 2025,2024 and 2023, there was no impairment of property and equipment recognized. Intangible assets, net Purchased intangible assets are recognized and measured at fair value upon acquisition. Separately identifiable intangible assets that have determinable lives continue to be amortized over the Company’s best estimate of its useful life as follows: Schedule of intangible assets useful life <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center">Categories</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center">Useful life</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Distribution rights</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--DistributionRightsMember__srt--RangeAxis__srt--MinimumMember_zVNufxCKcPb5" title="Estimated useful life">2-<span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--DistributionRightsMember__srt--RangeAxis__srt--MaximumMember_zF9dhJtXlYMf" title="Estimated useful life">3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Software</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">5 years</td></tr> </table> The Company amortizes intangible assets in accordance with ASC Topic 350, ‘Intangibles - Goodwill and Other.’ Distribution rights are amortized based on the pattern in which the economic benefits are consumed, while software is amortized on a straight-line basis over its expected useful life. Separately identifiable intangible assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. Measurement of any impairment loss for identifiable intangible assets is based on the amount by which the carrying amount of the assets exceeds the fair value of the assets. $37,480, $14,755,560, and $0 impairment of intangibles assets was recorded for the years ended December 31, 2025, 2024, and 2023, respectively. Impairment for long-lived assets In accordance with ASC 360-10, Long-lived assets, including property and equipment, intangible assets with finite lives, goodwill and right of use assets are reviewed for impairment whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying value of an asset may not be recoverable. The Company assesses the recoverability of the assets based on the undiscounted future cash flows the assets are expected to generate and recognize an impairment loss when estimated undiscounted future cash flows expected to result from the use of the asset plus net proceeds expected from disposition of the asset, if any, are less than the carrying value of the asset. If an impairment is identified, the Company would reduce the carrying amount of the asset to its estimated fair value based on a discounted cash flows approach or, when available and appropriate, to comparable market values. For the years ended December 31, 2025, 2024 and 2023, the Company recognized impairment losses on long-lived assets of $37,480, $14,755,560 and $0 respectively. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) ASC 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own ordinary shares and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time of issuance. The Company determined that upon further review of the warrant agreements, the Company concluded that its warrants qualify for equity accounting treatment. Upon completion of the business combination, all of 8i’s then outstanding public and private warrants were replaced by the Company’s public and private warrants. The Company treated such warrants replacement as a warrant modification and no incremental fair value was recognized. <p id="xdx_849_ecustom--ForwardPurchaseReceivablesAndPrepaidForwardPurchaseLiabilitiesPolicyTextBlock_zHkF42s9bIQ3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Forward Purchase Receivables and Prepaid Forward Purchase Liabilities The forward purchase receivable balance was $0 as of December 31, 2025 and 2024. The receivable relates to the prepayment under the forward purchase agreement, as described in Note 11. The prepayment amount is held in a deposit account until the valuation date, which is the second anniversary of the closing of the Business Combination, subject to certain acceleration provisions. Upon maturity, the sellers are entitled to receive $50.0 per Recycled Share (the “Maturity Consideration”), payable in either cash or shares, at the Company’s discretion. Refer to Note 11 for additional information. In connection with the forward purchase agreement, the Company recognized a liability in accordance with ASC 480-10-25-8, as the Company is obligated to settle the Maturity Consideration in cash. This liability, referred to as the prepaid forward purchase liability, was recorded on the Company’s consolidated balance sheets at $0 as of December 31, 2025 and 2024. (Refer to Note 11). Convertible notes and derivative liabilities The Company accounts for convertible notes in accordance with ASC 470, Debt, and ASC 815, Derivatives and Hedging. Convertible notes that contain embedded features—such as conversion rights, bonus shares, top-up shares, or other contingent settlement provisions—are evaluated to determine whether the features require bifurcation and separate accounting. Embedded features that are not clearly and closely related to the host instrument and do not qualify for equity classification are accounted for as derivative liabilities. These derivative liabilities are measured at fair value upon initial recognition and remeasured at each reporting date, with changes in fair value recognized in the consolidated statements of operations and comprehensive income (loss) until the instruments are settled. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Revenue recognition The Company follows the revenue accounting requirements of Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“Accounting Standards Codification (“ASC”) 606”). The core principle underlying the revenue recognition of this ASU allows the Company to recognize - revenue that represents the transfer of goods and services to customers in an amount that reflects the consideration to which the Company expects to be entitled in such exchange. This will require the Company to identify contractual performance obligations and determine whether revenue should be recognized at a point in time or over time, based on when control of goods and services transfers to a customer. To achieve that core principle, the Company applies five-step model to recognize revenue from customer contracts. The five-step model requires that the Company (i) identify the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance obligation. The Company accounts for a contract with a customer when the contract is committed in writing, the rights of the parties, including payment terms, are identified, the contract has commercial substance and collectability is probable. Revenue recognition policies for the revenue stream is as follows: Property Management Services - Performance obligation satisfied over a period of time The Company provides property management services in shopping malls, business office building, or residential apartments to all tenants and property owners. Property management services include common area property management services that contain cleaning, landscaping, public facilities maintenance and other traditional services and also include security property management services provided to all tenants and property owners. Each of the two services is within separate agreements. The Company identified common area property management services as a single performance obligation as the kinds of service in the contract are not capable of being distinct and identified the security management services as another single performance obligation as there is only one service that is to provide security services. The Company recognizes the common area property management revenue and security property management revenue on a straight-line basis over the terms of the common area property management agreement and security property management agreement, generally over one year period because its customer simultaneously receives and consumes the benefits provided by the Company throughout the performance obligations period. The Company has elected to apply the practical expedient to expense costs as incurred for incremental costs to obtain a contract when the amortization period would have been one year or less. As of December 31, 2025 and 2024, the Company did not have any contract assets. The Company recognized advance payments from its customers prior to revenue recognition as contract liability until the revenue recognition performance obligation are met. As of December 31, 2025 and 2024, the Company did not have any contract liability. Sales of holistic wellness consumer products - Performance obligations satisfied at a point in time The Company derives its revenues from sales contracts with its customers with revenues being recognized when control of the holistic wellness consumer products are transferred to its customer at the Company’s office or shipment of the goods. The revenue is recorded net of estimated discounts and return allowances. Historically, there were insignificant sales returns. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Wellness therapies service - Performance obligations satisfied at a point in time The Company carries out its Wellness Therapies services, offering prepaid therapy session packages to customers. The primary performance obligation is providing individual therapy sessions. Each therapy session is considered a separate and distinct performance obligation that provides immediate benefit to the customer upon completion. The total transaction price is allocated evenly across each therapy session based on their relative standalone selling prices. Revenues are recognized at a point in time upon the completion of each individual therapy session. If a customer does not fully utilize all prepaid sessions by the expiration of the package, the Company is entitled to retain any remaining consideration, and the unredeemed balance is recognized as revenue upon the package’s expiration. Stem cell treatment services - Performance obligations satisfied at a point in time The Company enters into arrangements with customers to facilitate access to stem cell treatment services provided by third-party medical providers in China. The Company’s performance obligation is to arrange for the provision of such treatment services, including coordinating scheduling and acting as a liaison between the customer and the service providers. The Company does not provide the underlying treatment. The Company has determined that it acts as an agent in these arrangements because it does not control the treatment services before they are provided to the customer. Accordingly, revenue is recognized on a net basis, representing the service fee retained by the Company for arranging the services. Revenue is recognized at a point in time when the Company has fulfilled its obligation to arrange for the treatment services, which is generally when the coordination and facilitation activities are completed and the customer is able to receive the underlying services from the third-party provider. The Company requires payment in advance of providing its facilitation services. Amounts received prior to satisfying the performance obligation are recorded as contract liabilities and recognized as revenue when the performance obligation is satisfied. Service fees are generally non-refundable. Licensing service of bioenergy cabin - Performance obligations satisfied over the time The Company carries out its licensing services by granting licensees non-exclusive rights to use its CKHP brand, proprietary marks, and Bioenergy Spa Capsules, along with providing ongoing business support throughout the licensing period. The primary performance obligation is to provide the licensee the right to use the brand and equipment, combined with ongoing operational support. The licensee benefits continuously from access to the brand, proprietary technology, and support services during the licensing period. Revenues are recognized over time throughout the licensing period as the Company satisfies its performance obligations by making the licensed rights and support services available to the licensee. Wellness Membership Program - Performance obligations satisfied over time The Company carries out its Wellness Membership Program, where customers pay a fixed fee to access ongoing wellness benefits, including services, discounts, and therapy session entitlements, over a defined membership term. The primary performance obligation is to provide continuous access to wellness services and related benefits throughout the duration of the membership. Customers consume the benefits progressively over time as they utilize the services and privileges under the membership. Revenues are recognized over time throughout the membership term as the Company satisfies its performance obligation by making the wellness products and services available to members. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) The Company has elected to apply the practical expedient to expense costs as incurred for incremental costs to obtain a contract when the amortization period would have been one year or less. As of December 31, 2025 and 2024, the Company did not have any contract assets. The Company recognized advance payments from its customer prior to revenue recognition as contract liability until the revenue recognition performance obligation are met. As of December 31, 2025 and 2024, the Company recorded $522,030 and $477,916 of contract liabilities. Disaggregated information of revenues by products/services are as follows: Schedule of disaggregated information of revenues <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_493_20250101__20251231_zHkCpcVM8uSd" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20240101__20241231_zzNsrJc7yWm2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20230101__20231231_zgrIGBOIBe67" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Property management service:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--PropertyManagementServiceCommonAreaManagementMember_zai6BAx0YZfe" style="vertical-align: bottom; background-color: White"> <td style="width: 52%; text-align: left">Property management service – common area management</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,252,982</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,870,912</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,628,073</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--PropertyManagementServiceSecurityManagementMember_zEZb3pSlIur3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property management service – security management</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,114,602</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,051,070</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,078,385</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--PropertyManagementServicesMember_zth5KLYuTlW" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total property management service revenue</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">4,367,584</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">3,921,982</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">3,706,458</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Holistic wellness consumer products and services:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_hsrt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsMember_zHtKAsF0wsT2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Holistic wellness consumer products</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">406,592</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,262</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_hsrt--ProductOrServiceAxis__custom--WellnessTherapiesServiceMember_zDFkEnVQJZK7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Wellness therapies service</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,772,614</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,572</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_hsrt--ProductOrServiceAxis__custom--StemCellTreatmentServiceMember_zCSwGeMkb0Nc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Stem cell treatment service</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">217,007</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_hsrt--ProductOrServiceAxis__custom--LicensingServiceOfBioenergyCabinMember_z84fLLcqRD72" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Licensing service of bioenergy cabin</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53,347</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,299</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_hsrt--ProductOrServiceAxis__custom--WellnessMembershipProgramMember_zhHRWoy6HNj4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Wellness Membership Program</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,120</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,890</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_hsrt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsAndServicesMember_zkUYfQOwsDX8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left">Total holistic wellness consumer products and service revenue</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,452,680</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">89,023</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_zjo6X3c0ZaJ6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total revenue</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">6,820,264</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,011,005</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,706,458</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> Cost of revenues Property Management Services Cost of revenues mainly consists of labor expenses incurred attributable to property management service. Disaggregated information of cost of revenues by products/services are as follows: Schedule of disaggregated information of cost of revenues <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49F_20250101__20251231_z5jprMMY5oog" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td> </td><td> </td> <td colspan="2" id="xdx_496_20240101__20241231_zKcl2YUnZco9" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td> </td><td> </td> <td colspan="2" id="xdx_495_20230101__20231231_zxpnLhHEDdib" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2023</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2023</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Property management service:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CostOfRevenue_hsrt--ProductOrServiceAxis__custom--PropertyManagementServicesCommonAreaManagementMember_zahINWHc5In8" style="vertical-align: bottom; background-color: White"> <td style="width: 52%; text-align: left">Property management service – common area management</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,436,347</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,334,029</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,983,009</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CostOfRevenue_hsrt--ProductOrServiceAxis__custom--PropertyManagementServicesSecurityManagementMember_z0vxScxmRD86" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property management service – security management</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">954,020</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">880,833</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">881,374</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CostOfRevenue_hsrt--ProductOrServiceAxis__custom--PropertyManagementServicesMember_zPI5bjqakQmk" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total property management service cost of revenue</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">3,390,367</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">3,214,862</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,864,383</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Holistic wellness consumer products and services:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_i01_hsrt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsMember_zroC9cXYNlof" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Holistic wellness consumer products</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">345,691</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">844</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CostOfRevenue_i01_hsrt--ProductOrServiceAxis__custom--WellnessTherapieServiceMember_zWDjn0Y5QYLd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Wellness therapies service</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,427</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">- </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CostOfRevenue_i01_hsrt--ProductOrServiceAxis__custom--LicensingServiceOfBioEnergyCabinMember_zGJbcv0UNO26" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Licensing service of bioenergy cabin</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">46,980</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CostOfRevenue_i01_hsrt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsAndServicesMember_z4pVizDtvqXc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total holistic wellness consumer products and service cost of revenue</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">437,098</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">33,988</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CostOfRevenue_i01_msGPzasB_zj2sDC9lYQk2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total cost of revenues</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,827,465</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,248,850</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,864,383</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Advertising costs Advertising is mainly through online and offline promotion activities. Advertising costs amounted to $104,926, $77,580 and $455,260 for the years ended December 31, 2025, 2024 and 2023, respectively. Defined contribution plan The full-time employees of the Company are entitled to the government mandated defined contribution plan. The Company is required to accrue and pay for these benefits based on certain percentages of the employees’ respective salaries, subject to certain ceilings, in accordance with the relevant government regulations, and make cash contributions to the government mandated defined contribution plan. Total expenses for the plans were $383,897, $351,517 and $316,971 for the years ended December 31, 2025, 2024 and 2023, respectively. The related contribution plans include: Singapore subsidiaries - Central Provident Fund (“CPF”) – 17.00% based on employee’s monthly salary for employees aged 55 and below, reduces progressively to 7.5% as age increase; - Skill Development Levy (“SDL”) – up to 0.25% based on employee’s monthly salary capped approximately $8.3 (SGD 11.25) for each employee. Malaysia subsidiaries - Social Security Organization (“SOSCO”) – 1.75% based on employee’s monthly salary capped of RM 4,000; - Employees Provident Fund (“EPF”) – 12% based on employee’s monthly salary; - Employment Insurance System (“EIS”) – 0.2% based on employee’s monthly salary capped of RM 4,000. Goods and services taxes (“GST”) Revenue represents the invoiced value of service, net GST. The GST are based on gross sales price. GST rate is generally 9%, 9%, 8% for the years ended December 31, 2025,2024 and 2023, respectively in Singapore. Entities that are GST general taxpayers are allowed to offset qualified input GST paid to suppliers against their output GST liabilities. Net GST balance between input GST and output GST is recorded in tax payable. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Income taxes The Company accounts for income taxes in accordance with ASC 740, Income tax. The charge for taxation is based on the results for the fiscal year and adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. Deferred tax is calculated using the balance sheet liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the consolidated financial statements and the corresponding tax basis. In principle, deferred tax liabilities are recognized for all taxable temporary differences. Deferred tax assets are recognized to the extent that it is probable that taxable income will be utilized with prior net operating loss carried forwards using tax rates that are expected to apply to the period when the asset is realized or the liability is settled. Deferred tax is charged or credited in the income statement, except when it is related to items credited or charged directly to equity. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be utilized. Current income taxes are provided for in accordance with the laws of the relevant tax authorities. An uncertain tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is more-likely-than-not of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. No penalties and interest incurred related to underpayment of income tax for the years ended December 31, 2025, 2024 and 2023. As of December 31, 2025, the tax returns of the Company’s Singapore entities for the calendar year from 2022 through 2025 remain open for statutory examination by Singapore tax authorities. The Company recognize interest and penalties related to unrecognized tax benefits, if any, on the income tax expense line in the accompanying consolidated statement of operations. Accrued interest and penalties are included on the related tax liability line in the consolidated balance. The Company conducts much of its business activities in Singapore and Malaysia and is subject to tax in its jurisdiction. As a result of its business activities, the Company’s subsidiaries file separate tax returns that are subject to examination by the foreign tax authorities. Discontinued operations A discontinued operation may include a component of an entity or a group of components of an entity, or a business or nonprofit activity. A disposal of a component of an entity or a group of components of an entity is required to be reported in discontinued operation if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results when any of the following occurs: (1) the component of an entity or group of components of an entity meets the criteria to be classified as held for sale; (2) the component of an entity or group of components of an entity is disposed of by sale; (3) the component of an entity or group of components of an entity is disposed of other than by sale (for example, by abandonment or in a distribution to owners in a spinoff). Comprehensive loss Comprehensive loss consists of two components, net income and other comprehensive loss. Other comprehensive loss refers to revenue, expenses, gains and losses that under GAAP are recorded as an element of shareholders’ equity but are excluded from net income. Other comprehensive loss consists of a foreign currency translation adjustment resulting from the Company not using the U.S. dollar as its functional currencies. Loss per share The Company computes (loss) earnings per share (“EPS”) in accordance with ASC 260, “Earnings per Share”. ASC 260 requires companies to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted average ordinary share outstanding for the period. Diluted EPS presents the dilutive effect on a per share basis of the potential ordinary shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential ordinary shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) The Company calculates basic and diluted loss per share for continuing operations as follows: Schedule of basic and diluted earnings per share <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250101__20251231_z28n5bM8KMsc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240101__20241231_zioFpvIAdkW9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20230101__20231231_zjds5o3dllqc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended December 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Numerator</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeLossFromContinuingOperations_zb3DqUVmi6p6" style="vertical-align: bottom; background-color: White"> <td style="width: 52%; text-align: left">Net loss from continuing operations</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(2,767,710</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(17,637,783</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(8,434,781</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_zm4OGmPfRpGj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Net income (loss) attributable to noncontrolling interest from continuing operations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,052</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(34,287</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,377</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--NetIncomeLossAvailableToCommonStockholderBasic_zPVmpLQOZI77" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Net loss attributable to common shareholders, basic</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(2,772,762</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(17,603,496</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(8,438,158</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Denominator</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Weighted average number of shares outstanding, basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,867,716</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,622,996</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,145,032</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss per share, basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1.48</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(10.85</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(7.37</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> The Company calculates basic and diluted earnings/ (loss) per share for discontinued operations as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="10" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">For the Years Ended December 31</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2025</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2024</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2023</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 52%">Numerator</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Net income (loss) attributable to common shareholders, basic</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_98F_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_c20250101__20251231_zkLCLOzRH9mh" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Net income (loss) attributable to common shareholders, basic">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_985_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_c20240101__20241231_zNES6hteCDqg" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Net income (loss) attributable to common shareholders, basic">2,246,340</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_981_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_c20230101__20231231_zQ7g2BcelEG7" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Net income (loss) attributable to common shareholders, basic">(1,601,323)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Denominator</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Weighted average number of shares outstanding, basic and diluted</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1,867,716</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1,622,996</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1,145,032</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Loss per share, basic and diluted</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1.38</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(1.40)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table> As of December 31, 2025, the Company had dilutive securities from the outstanding convertible notes and warrants convertible into <span id="xdx_90D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleDebtSecuritiesMember_zZWtgqjIlXCd" title="Antidilutive shares">1,876 and <span id="xdx_904_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsConvertibleDebtMember_zwWGExweP4Ei" title="Antidilutive shares">322,931 of the Company’s ordinary shares, respectively, that were not included in the computation of dilutive loss per share because the inclusion of such convertible notes and warrants would be anti-dilutive. As of December 31, 2024, the Company had dilutive securities from the outstanding convertible notes and warrants convertible into <span id="xdx_908_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleDebtSecuritiesMember_z1RDxfQfQmk3" title="Antidilutive shares">1,826 and <span id="xdx_90D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsConvertibleDebtMember_zVDG2Yik6WNb" title="Antidilutive shares">222,931 of the Company’s ordinary shares, respectively, that were not included in the computation of dilutive loss per share because the inclusion of such convertible notes and warrants would be anti-dilutive. As of December 31, 2023, the Company had dilutive securities from the outstanding convertible notes and warrants convertible into <span id="xdx_905_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230101__20231231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleDebtSecuritiesMember_zMronugDspjl" title="Antidilutive shares">21,131 and <span id="xdx_90C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230101__20231231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsConvertibleDebtMember_z4kGXzEn1OSj" title="Antidilutive shares">222,931 of the Company’s ordinary shares, respectively, that were not included in the computation of dilutive loss per share because the inclusion of such convertible notes and warrants would be anti-dilutive. Fair value measurements Fair value is defined as the price that would be received for an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. Valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. When determining the fair value measurements for assets and liabilities, we consider the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability. The following summarizes the three levels of inputs required to measure fair value, of which the first two are considered observable and the third is considered unobservable: Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Level 2 - Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The fair value for certain assets and liabilities such as cash and restricted cash, accounts receivable, net, other receivables, prepaid expenses and other current assets, loan to third-party, short-term loans, promissory note, convertible notes, accounts payable, other payables and accrued liabilities, and tax payables have been determined to approximate carrying amounts due to the short maturities of these instruments. The Company believes that its long-term loan to third party approximates the fair value based on current yields for debt instruments with similar terms. The following table sets forth by level within the fair value hierarchy our financial asset and liability that were accounted for at fair value on a recurring basis As of December 31, 2025 and 2024: Schedule of fair value measurement of assets and liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_490_20251231_zkNwZLfNSUZj"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zD3x05MuoSoi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zp30rZ4dZ32f" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_490_20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zFfWI4wWGYZd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Carrying Value at December 31, 2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair Value Measurement at December 31, 2025</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--WarrantsAndRightsOutstanding_iI_zXuGssozaYok" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Warrant liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">125,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">125,000</td><td style="width: 1%; text-align: left"> </td></tr> </table> <p id="xdx_89F_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zyKjlVnSklSh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following is a reconciliation of the beginning and ending balance of the financial assets and liability measured at fair value on a recurring basis for the years ended December 31, 2025 and 2024: Schedule of fair value measurement of assets and liabilities recurring basis <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zxLilJNxYTr4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Derivative liabilities (Warrants)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--WarrantsAndRightsOutstanding_iS_z1o9ID5VDdJk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Fair value of warrants upon issuance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">100,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FairValueAdjustmentOfWarrants_zqQoHq8NjLT9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Change in fair value of warrant liability</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">25,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--WarrantsAndRightsOutstanding_iE_zdbJtvW56dAc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Ending balance as of December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">125,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Leases The Company accounts for leases in accordance with ASC 842. The Company entered into three agreements as a lessee to lease office equipment for general and administrative operations. If any of the following criteria are met, the Company classifies the lease as a finance lease: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The lease transfers ownership of the underlying asset to the lessee by the end of the lease term;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The lease grants the lessee an option to purchase the underlying asset that the Company is reasonably certain to exercise;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The lease term is for 75% or more of the remaining economic life of the underlying asset, unless the commencement date falls within the last 25% of the economic life of the underlying asset;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The present value of the sum of the lease payments equals or exceeds 90% of the fair value of the underlying asset; or</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term.</td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Leases that do not meet any of the above criteria are accounted for as operating leases. The Company combines lease and non-lease components in its contracts under Topic 842, when permissible. Finance and operating lease right-of-use (“ROU”) assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. Since the implicit rate for the Company’s leases is not readily determinable, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The incremental borrowing rate is the rate of interest that the Company would have to pay to borrow, on a collateralized basis, an amount equal to the lease payments, in a similar economic environment and over a similar term. Lease terms used to calculate the present value of lease payments generally do not include any options to extend, renew, or terminate the lease, as the Company does not have reasonable certainty at lease inception that these options will be exercised. The Company generally considers the economic life of its finance or operating lease ROU assets to be comparable to the useful life of similar owned assets. The Company has elected the short-term lease exception, and therefore operating lease ROU assets and liabilities do not include leases with a lease term of twelve months or less. The Company’s leases generally do not provide a residual guarantee. The finance or operating lease ROU asset also excludes lease incentives. Lease expense is recognized on a straight-line basis over the lease term for operating lease. Meanwhile, the Company recognizes the finance leases ROU assets and interest on an amortized cost basis. The amortization of finance ROU assets is recognized on an accretion basis as amortization expense, while the lease liability is increased to reflect interest on the liability and decreased to reflect the lease payments made during the period. Interest expense on the lease liability is determined each period during the lease term as the amount that results in a constant periodic interest rate of the office equipment on the remaining balance of the liability. The Company reviews the impairment of its ROU assets consistent with the approach applied for its other long-lived assets. The Company reviews the recoverability of its long-lived assets when events or changes in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment is based on its ability to recover the carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations. The Company has elected to include the carrying amount of operating lease liabilities in any tested asset group and includes the associated operating lease payments in the undiscounted future pre-tax cash flows. For the years ended December 31, 2025,2024 and 2023, the Company did not recognize impairment loss on its finance and operating lease ROU assets. Related parties Parties, which are corporations or individuals, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. Recently accounting pronouncements The Company considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued. Under the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), the Company meets the definition of an emerging growth company and has elected the extended transition period for complying with new or revised accounting standards, which delays the adoption of these accounting standards until they would apply to private companies. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Recent adopted Accounting Pronouncements On November 27, 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2023-07, Improvements to Reportable Segment Disclosures (“ASU 2023-07”). ASU 2023-07 amends ASC 280, Segment Reporting(“ASC 280”) to expand segment disclosures by requiring disclosure of significant segment expenses that are regularly provided to the Company’s chief operating decision maker (“CODM”), the amount and description of other segment items, the title and position of the CODM, and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. ASU 2023-07 further permits disclosure of more than one measure of segment profit or loss and extends the full disclosure requirements of ASC 280 to companies with single reportable segments. The Company adopted ASU 2023-07 on January 1, 2024, using the retrospective method. (See Note 21) In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The ASU requires the annual financial statements to include consistent categories and greater disaggregation of information in the rate reconciliation, and income taxes paid disaggregated by jurisdiction. ASU 2023-09 is effective for public business entities for annual periods beginning after December 15, 2024, and interim periods within those annual periods; early adoption is permitted. Adoption is either with a prospective method or a fully retrospective method of transition. The Company adopted ASU 2023-09 on January 1, 2025, using the retrospective method. (See Note 17). Recently issued accounting standards which have not yet been adopted In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements — codification amendments in response to SEC’s disclosure Update and Simplification initiative which amend the disclosure or presentation requirements of codification subtopic 230-10 Statement of Cash Flows—Overall, 250-10 Accounting Changes and Error Corrections— Overall, 260-10 Earnings Per Share— Overall, 270-10 Interim Reporting— Overall, 440-10 Commitments—Overall, 470-10 Debt—Overall, 505-10 Equity—Overall, 815-10 Derivatives and Hedging—Overall, 860-30 Transfers and Servicing—Secured Borrowing and Collateral, 932-235 Extractive Activities— Oil and Gas—Notes to Financial Statements, 946-20 Financial Services— Investment Companies— Investment Company Activities, and 974-10 Real Estate—Real Estate Investment Trusts—Overall. The amendments represent changes to clarify or improve disclosure and presentation requirements of above subtopics. Many of the amendments allow users to more easily compare entities subject to the SEC’s existing disclosures with those entities that were not previously subject to the SEC’s requirements. Also, the amendments align the requirements in the Codification with the SEC’s regulations. For entities subject to existing SEC disclosure requirements or those that must provide financial statements to the SEC for securities purposes without contractual transfer restrictions, the effective date aligns with the date when the SEC removes the related disclosure from Regulation S-X or Regulation S-K. Early adoption is not allowed. For all other entities, the amendments will be effective two years later from the date of the SEC’s removal. If the SEC has not removed the applicable requirements by June 30, 2027, the related amendments will not become effective. The Company is currently evaluating the impact of the update on the Company’s consolidated financial statements and related disclosures. On November 4, 2024, the FASB issued ASU No. 2024-03, Expense Disaggregation Disclosures (“ASU 2024-03”). ASU 2024-03 amends ASC 220, Comprehensive Income to expand income statement expense disclosures and require disclosure in the notes to the financial statements of specified information about certain costs and expenses. ASU 2024-03 is required to be adopted for fiscal years commencing after December 15, 2026, with early adoption permitted. The Company is currently evaluating the impact of adopting the standard on its consolidated financial statements. In November 2024, the FASB issued ASU 2024-04, Debt—Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments, which clarifies the accounting guidance for induced conversions of convertible debt. The amendments clarify that, to account for a settlement as an induced conversion, an inducement offer must provide at least the consideration (in form and amount) issuable under the original conversion terms, even for instruments with cash conversion features. The amendments also clarify that the guidance applies to instruments not currently convertible, provided they had a substantive conversion feature at issuance and at the time of the inducement offer. The amendments aim to improve the relevance and consistency in application of the induced conversion guidance and are effective for annual periods beginning after December 15, 2025, with early adoption permitted for entities that have adopted ASU 2020-06. The Company is currently evaluating the impact of the update on the Company’s consolidated financial statements and related disclosures. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) On July 5, 2025, the FASB issued ASU No. 2025-05, Financial Instruments- Credit Losses (“ASU 2025-05”). ASU 2025-05 amends ASC 326-20, the calculation of credit loss allowances estimates the uncollectible portion of short-term receivables and contract assets, using historical and current data without forecasting future conditions, and may include post-balance-sheet collections if eligible. The guidance will be effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted in both interim and annual reporting periods in which financial statements have not yet been issued or made available for issuance. The Company is currently evaluating the impact of adopting the standard on its financial statements and related disclosures. Except as mentioned above, the Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s consolidated balance sheets, statements of operations and comprehensive loss and statements of cash flow.

Basis of presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for information pursuant to the rules and regulations of the Securities Exchange Commission (“SEC”).

Principles of consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries. All transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation. A subsidiary is an entity in which the Company, directly or indirectly, controls more than one half of the voting power; or has the power to govern the financial and operating policies, to appoint or remove the majority of the members of the board of directors, or to cast a majority of votes at the meeting of directors.

Use of estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the periods presented. Significant accounting estimates reflected in the Company’s consolidated financial statements include lease classification and liabilities, right-of-use assets, determinations of the useful lives and valuation of long-lived assets, fair value of the identifiable intangible assets through assets acquisition, estimate of the useful life of the intangible assets, estimates of allowances for credit losses, estimates of impairment of long-lived assets, valuation of deferred tax assets, other provisions and contingencies, estimated fair value of earn-out shares, prepaid forward purchase liability and private warrants. Actual results could differ from these estimates.

Foreign currency translation and transaction Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the consolidated statements of operations and comprehensive income (loss). The reporting currency of the Company is United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. The Company’s subsidiaries in Singapore and Malaysia conduct its businesses and maintain its books and records in the local currency, Singapore Dollars (“SGD”) and Malaysian Ringgits (“MYR”), as their functional currency, respectively. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income (loss) within the statements of shareholders’ equity (deficit). Cash flows are also translated at average translation rates for the periods, therefore, amounts reported on the statement of cash flows will not necessarily agree with changes in the corresponding balances on the consolidated balance sheets. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Translation of foreign currencies into US$1 have been made at the following exchange rates for the respective periods: Schedule of foreign currency exchange rates <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49A_20251231_zVf4nQekmk8a" style="border-bottom: Black 1pt solid; text-align: center">As of and for the Year Ended December 31, 2025</td><td> </td><td> </td> <td colspan="2" id="xdx_493_20241231_zTj87dRn59O9" style="border-bottom: Black 1pt solid; text-align: center">As of and for the Year Ended December 31, 2024</td><td> </td><td> </td> <td colspan="2" id="xdx_496_20231231_zceVUMa2W92b" style="border-bottom: Black 1pt solid; text-align: center">As of and for the Year Ended December 31, 2023</td><td> </td></tr> <tr id="xdx_408_eus-gaap--ForeignCurrencyExchangeRateRemeasurement1_iI_hsrt--CurrencyAxis__currency--SGD_zmX0GUO8CAOj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Period-end SGD: US$1 exchange rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1.29</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1.37</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1.32</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hsrt--CurrencyAxis__currency--SGD_zNn36MYVkJq7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average SGD: US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.31</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.34</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.34</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ForeignCurrencyExchangeRateRemeasurement1_iI_hsrt--CurrencyAxis__currency--MYR_zIuEBJOaaq8i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-end MYR: US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.06</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.47</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ForeignCurrencyExchangeRateRemeasurement1_iI_hsrt--CurrencyAxis__currency--MYR_zLe0923hS8o" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-end exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.06</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.47</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hsrt--CurrencyAxis__currency--MYR_zNUQy2ATrbe1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-average MYR: US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.28</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.57</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hsrt--CurrencyAxis__currency--MYR_zxDzTKSGS7J8" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-average exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.28</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.57</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table>

Translation of foreign currencies into US$1 have been made at the following exchange rates for the respective periods: Schedule of foreign currency exchange rates <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49A_20251231_zVf4nQekmk8a" style="border-bottom: Black 1pt solid; text-align: center">As of and for the Year Ended December 31, 2025</td><td> </td><td> </td> <td colspan="2" id="xdx_493_20241231_zTj87dRn59O9" style="border-bottom: Black 1pt solid; text-align: center">As of and for the Year Ended December 31, 2024</td><td> </td><td> </td> <td colspan="2" id="xdx_496_20231231_zceVUMa2W92b" style="border-bottom: Black 1pt solid; text-align: center">As of and for the Year Ended December 31, 2023</td><td> </td></tr> <tr id="xdx_408_eus-gaap--ForeignCurrencyExchangeRateRemeasurement1_iI_hsrt--CurrencyAxis__currency--SGD_zmX0GUO8CAOj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Period-end SGD: US$1 exchange rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1.29</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1.37</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1.32</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hsrt--CurrencyAxis__currency--SGD_zNn36MYVkJq7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Period-average SGD: US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.31</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.34</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.34</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ForeignCurrencyExchangeRateRemeasurement1_iI_hsrt--CurrencyAxis__currency--MYR_zIuEBJOaaq8i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-end MYR: US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.06</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.47</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ForeignCurrencyExchangeRateRemeasurement1_iI_hsrt--CurrencyAxis__currency--MYR_zLe0923hS8o" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-end exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.06</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.47</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hsrt--CurrencyAxis__currency--MYR_zNUQy2ATrbe1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-average MYR: US$1 exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.28</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.57</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_hsrt--CurrencyAxis__currency--MYR_zxDzTKSGS7J8" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Period-average exchange rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.28</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.57</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table>

1.29

1.37

1.32

1.31

1.34

4.06

4.47

4.06

4.47

4.28

4.57

4.28

4.57

Non-controlling interests For the Company’s non-wholly owned subsidiaries, a non-controlling interest is recognized to reflect portion of equity that is not attributable, directly or indirectly, to the Company. The cumulative results of operations attributable to non-controlling interests are also recorded as non-controlling interests in the Company’s consolidated balance sheets and consolidated statements of operations and comprehensive income (loss). Cash flows related to transactions with non-controlling interests are presented under financing activities in the consolidated statements of cash flows.

Segment reporting The Company uses the management approach in determining its operating segments. The management approach considers the internal reporting used by the Company’s chief operating decision maker (“CODM”). The Company’s CODM has been designated as the Chief Executive Officer (“CEO”) who reviews the financial information of separate operating segments when making decisions about allocating resources and assessing performance of the Company. As described in Note 4, in September 2023, the Board resolved on the plan to streamline its medical services practice, which business was carried through subsidiaries of KRHSG, EUDA PL, ZKTV PL, SEMA, ED PL, KR Hill PL, ZKT PL, KR Digital, and Zukihealth, as the Company is in the process of transitioning its business to other medical service fields. The streamlining of the Company’s medical services practice was accounted for as a discontinued operation because it represented a strategic shift that had a major effect on the Company’s consolidated financial statements in accordance with ASC 205-20-45. On May 6, 2024, the Company has acquired 100% equity interest in Fortress Cove and its subsidiary CKHP, which business operation is holistic wellness consumer products and services in Malaysia. Upon the completion of the streamlining of its medical service practice and acquisition of Fortress Cove and its subsidiary, the Company reorganized its business to become two reportable segments: property management services, and holistic wellness consumer products and services. The structure of these segments reflect the financial information and reports used by the Company’s management, specifically its Chief Operating Decision Maker (“CODM”), to make decisions regarding the Company’s business, including resource allocations and performance assessments. All assets and continuing operations of the Company are physically located or domiciled in Singapore and Malaysia.

Acquisitions of assets The Company applies the definition of a business in ASC 805, Business Combinations, to determine whether it is acquiring a business or a group of assets. When an acquired group of assets does not constitute a business, the transaction is accounted for as an asset acquisition. The cost of assets acquired and liabilities assumed in asset acquisitions is allocated based upon relative fair value. In the event that the cost of the asset acquisition exceed the fair value of the individual assets acquired and liabilities assumed, any excess cost over fair value should generally be allocated to the acquired assets on a relative fair value basis. This may result in certain assets being recognized in excess of their fair values, as measured in accordance with ASC 820.

Cash Cash represents cash on hand and demand deposits placed with banks or other financial institutions which are unrestricted as to withdrawal or use and have original maturities less than three months. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise)

Accounts receivable, net Accounts receivable, net are recorded at the invoiced amount less an allowance for any uncollectible accounts and do not bear interest, which are due after 30 to 90 days, depending on the credit term with its customers. Management reviews the adequacy of the allowance for credit losses on an ongoing basis, using historical collection trends and aging of receivables. Management also periodically evaluates individual customer’s financial condition, credit history, and the current economic conditions to make adjustments in the allowance when it is considered necessary. The Company’s accounts receivable and other receivables are within the scope of ASC Topic 326. To estimate expected credit losses, the Company has identified the relevant risk characteristics of the receivables which include size and nature. Receivables with similar risk characteristics have been grouped into pools. For each pool, the Company considers the past collection experience, current economic conditions and future economic conditions (external data and macroeconomic factors). This is assessed at each quarter based on the Company’s specific facts and circumstances. There have been no significant changes in the assumptions since adoption. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company’s management continues to evaluate the reasonableness of the valuation allowance policy and update it if necessary. Allowance for credit losses amounted to $2,571 and $2,420 related to accounts receivable was recorded as of December 31, 2025 and 2024, respectively.

2571

2420

Inventories, net Inventories consist of finished goods and are stated at the lower of cost or net realizable value using the moving average unit cost method. Management reviews inventory on hand periodically for estimated obsolescence or unmarketable items, as compared to future demand requirements and the shelf life of the various products. Based on the review, the Company records inventory write-downs, when necessary, when costs exceed expected net realizable value. As of December 31, 2025 and 2024, $86,656 and $0 inventories write-down related to obsolescence or unmarketable items was recorded.

86656

Other receivables Other receivables primarily include receivables from employee advance, and refundable deposits from third party service providers. Management regularly reviews the aging of receivables and changes in payment trends and records allowances when management believes collection of amounts due are at risk. Accounts considered uncollectable are written off against allowances after exhaustive efforts at collection are made. As of December 31, 2025 and 2024, no allowance for credit losses related to other receivables was recorded.

Prepaid expenses and other current assets Prepaid expenses and other current assets primarily include prepaid expenses paid to services providers, and other deposits. Management regularly reviews the aging of such balances and changes in payment and realization trends and records allowances when management believes collection or realization of amounts due are at risk. Accounts considered uncollectable are written off against allowances after exhaustive efforts at collection are made. As of December 31, 2025 and 2024, <span id="xdx_908_ecustom--AllowanceForDoubtfulAccountRelatedToPrepaidExpensesAndOtherCurrentAssets_iI_do_c20251231_z6mX8aSrkrD9" title="Allowance for doubtful account related to prepaid expenses and other current assets"><span id="xdx_908_ecustom--AllowanceForDoubtfulAccountRelatedToPrepaidExpensesAndOtherCurrentAssets_iI_do_c20241231_ziCMMqMN87ga" title="Allowance for doubtful account related to prepaid expenses and other current assets">no allowance for doubtful account related to prepaid expenses and other current assets was recorded. 0 0

Long-term investment As of December 31, 2025 and 2024, the Company holds <span id="xdx_90D_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UGDigitechSdnBhdMember_z5kP3jjMnlHh" title="Ownership percentage"><span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UGDigitechSdnBhdMember_zeW7rkam5XZ8" title="Ownership percentage">39.3% of the equity interests in UG Digitech Sdn. Bhd.(“UGDSB”) through UG Digitech Private Limited (“UGD”), the Company’s <span id="xdx_90A_ecustom--EquityMethodInvestmentOwnershipSubsidiaryPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UGDigitechPrivateLimitedMember_zfWhC8FwknEk" title="Ownership subsidiary percentage"><span id="xdx_90B_ecustom--EquityMethodInvestmentOwnershipSubsidiaryPercentage_iI_pid_dp_uPure_c20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UGDigitechPrivateLimitedMember_zlt8wETEucD7" title="Ownership subsidiary percentage">98.3% owned subsidiary, with carrying value of $<span id="xdx_90D_eus-gaap--EquityMethodInvestmentSoldCarryingAmount_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UGDigitechPrivateLimitedMember_zwQG27LVCygj" title="Carrying amount"><span id="xdx_907_eus-gaap--EquityMethodInvestmentSoldCarryingAmount_c20240101__20241231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--UGDigitechPrivateLimitedMember_zDOmwNpxP7Gl" title="Carrying amount">0. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise)

0.393

0.983 0.983

Property and equipment, net Property and equipment are stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets with no residual value. The estimated useful lives are as follows: Schedule of property and equipment useful lives <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Expected useful lives</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 66%">Office equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Leasehold improvement</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zL6INXDk8Dm6" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2025%23LeaseholdImprovementsMember">Shorter of the lease term or 5 years</td></tr> </table> The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the consolidated statements of operations and comprehensive income (loss). Expenditures for maintenance and repairs are charged to earnings as incurred, while additions, renewals and betterments, which are expected to extend the useful life of assets, are capitalized. The Company also re-evaluates the periods of depreciation to determine whether subsequent events and circumstances warrant revised estimates of useful lives. The Company reviews property and equipment for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. An asset is considered impaired if its carrying amount exceeds the future net undiscounted cash flows that the asset is expected to generate. If such asset is considered to be impaired, the impairment recognized is the amount by which the carrying amount of the asset, if any, exceeds its fair value determined using a discounted cash flow model. For the years ended December 31, 2025,2024 and 2023, there was no impairment of property and equipment recognized.

Schedule of property and equipment useful lives <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Expected useful lives</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 66%">Office equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Leasehold improvement</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zL6INXDk8Dm6" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2025%23LeaseholdImprovementsMember">Shorter of the lease term or 5 years</td></tr> </table>

P3Y

0 0 0

Intangible assets, net Purchased intangible assets are recognized and measured at fair value upon acquisition. Separately identifiable intangible assets that have determinable lives continue to be amortized over the Company’s best estimate of its useful life as follows: Schedule of intangible assets useful life <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center">Categories</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center">Useful life</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Distribution rights</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--DistributionRightsMember__srt--RangeAxis__srt--MinimumMember_zVNufxCKcPb5" title="Estimated useful life">2-<span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--DistributionRightsMember__srt--RangeAxis__srt--MaximumMember_zF9dhJtXlYMf" title="Estimated useful life">3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Software</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">5 years</td></tr> </table> The Company amortizes intangible assets in accordance with ASC Topic 350, ‘Intangibles - Goodwill and Other.’ Distribution rights are amortized based on the pattern in which the economic benefits are consumed, while software is amortized on a straight-line basis over its expected useful life. Separately identifiable intangible assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. Measurement of any impairment loss for identifiable intangible assets is based on the amount by which the carrying amount of the assets exceeds the fair value of the assets. $37,480, $14,755,560, and $0 impairment of intangibles assets was recorded for the years ended December 31, 2025, 2024, and 2023, respectively.

Schedule of intangible assets useful life <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center">Categories</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center">Useful life</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Distribution rights</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--DistributionRightsMember__srt--RangeAxis__srt--MinimumMember_zVNufxCKcPb5" title="Estimated useful life">2-<span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--DistributionRightsMember__srt--RangeAxis__srt--MaximumMember_zF9dhJtXlYMf" title="Estimated useful life">3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Software</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">5 years</td></tr> </table>

P2Y

P3Y

P5Y

37480

14755560

Impairment for long-lived assets In accordance with ASC 360-10, Long-lived assets, including property and equipment, intangible assets with finite lives, goodwill and right of use assets are reviewed for impairment whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying value of an asset may not be recoverable. The Company assesses the recoverability of the assets based on the undiscounted future cash flows the assets are expected to generate and recognize an impairment loss when estimated undiscounted future cash flows expected to result from the use of the asset plus net proceeds expected from disposition of the asset, if any, are less than the carrying value of the asset. If an impairment is identified, the Company would reduce the carrying amount of the asset to its estimated fair value based on a discounted cash flows approach or, when available and appropriate, to comparable market values. For the years ended December 31, 2025, 2024 and 2023, the Company recognized impairment losses on long-lived assets of $37,480, $14,755,560 and $0 respectively. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise)

37480

14755560

Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) ASC 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own ordinary shares and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding. For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time of issuance. The Company determined that upon further review of the warrant agreements, the Company concluded that its warrants qualify for equity accounting treatment. Upon completion of the business combination, all of 8i’s then outstanding public and private warrants were replaced by the Company’s public and private warrants. The Company treated such warrants replacement as a warrant modification and no incremental fair value was recognized. <p id="xdx_849_ecustom--ForwardPurchaseReceivablesAndPrepaidForwardPurchaseLiabilitiesPolicyTextBlock_zHkF42s9bIQ3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Forward Purchase Receivables and Prepaid Forward Purchase Liabilities The forward purchase receivable balance was $0 as of December 31, 2025 and 2024. The receivable relates to the prepayment under the forward purchase agreement, as described in Note 11. The prepayment amount is held in a deposit account until the valuation date, which is the second anniversary of the closing of the Business Combination, subject to certain acceleration provisions. Upon maturity, the sellers are entitled to receive $50.0 per Recycled Share (the “Maturity Consideration”), payable in either cash or shares, at the Company’s discretion. Refer to Note 11 for additional information. In connection with the forward purchase agreement, the Company recognized a liability in accordance with ASC 480-10-25-8, as the Company is obligated to settle the Maturity Consideration in cash. This liability, referred to as the prepaid forward purchase liability, was recorded on the Company’s consolidated balance sheets at $0 as of December 31, 2025 and 2024. (Refer to Note 11). 0 0

50.0

0 0 Convertible notes and derivative liabilities The Company accounts for convertible notes in accordance with ASC 470, Debt, and ASC 815, Derivatives and Hedging. Convertible notes that contain embedded features—such as conversion rights, bonus shares, top-up shares, or other contingent settlement provisions—are evaluated to determine whether the features require bifurcation and separate accounting. Embedded features that are not clearly and closely related to the host instrument and do not qualify for equity classification are accounted for as derivative liabilities. These derivative liabilities are measured at fair value upon initial recognition and remeasured at each reporting date, with changes in fair value recognized in the consolidated statements of operations and comprehensive income (loss) until the instruments are settled. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise)

Revenue recognition The Company follows the revenue accounting requirements of Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) (“Accounting Standards Codification (“ASC”) 606”). The core principle underlying the revenue recognition of this ASU allows the Company to recognize - revenue that represents the transfer of goods and services to customers in an amount that reflects the consideration to which the Company expects to be entitled in such exchange. This will require the Company to identify contractual performance obligations and determine whether revenue should be recognized at a point in time or over time, based on when control of goods and services transfers to a customer. To achieve that core principle, the Company applies five-step model to recognize revenue from customer contracts. The five-step model requires that the Company (i) identify the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies the performance obligation. The Company accounts for a contract with a customer when the contract is committed in writing, the rights of the parties, including payment terms, are identified, the contract has commercial substance and collectability is probable. Revenue recognition policies for the revenue stream is as follows: Property Management Services - Performance obligation satisfied over a period of time The Company provides property management services in shopping malls, business office building, or residential apartments to all tenants and property owners. Property management services include common area property management services that contain cleaning, landscaping, public facilities maintenance and other traditional services and also include security property management services provided to all tenants and property owners. Each of the two services is within separate agreements. The Company identified common area property management services as a single performance obligation as the kinds of service in the contract are not capable of being distinct and identified the security management services as another single performance obligation as there is only one service that is to provide security services. The Company recognizes the common area property management revenue and security property management revenue on a straight-line basis over the terms of the common area property management agreement and security property management agreement, generally over one year period because its customer simultaneously receives and consumes the benefits provided by the Company throughout the performance obligations period. The Company has elected to apply the practical expedient to expense costs as incurred for incremental costs to obtain a contract when the amortization period would have been one year or less. As of December 31, 2025 and 2024, the Company did not have any contract assets. The Company recognized advance payments from its customers prior to revenue recognition as contract liability until the revenue recognition performance obligation are met. As of December 31, 2025 and 2024, the Company did not have any contract liability. Sales of holistic wellness consumer products - Performance obligations satisfied at a point in time The Company derives its revenues from sales contracts with its customers with revenues being recognized when control of the holistic wellness consumer products are transferred to its customer at the Company’s office or shipment of the goods. The revenue is recorded net of estimated discounts and return allowances. Historically, there were insignificant sales returns. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Wellness therapies service - Performance obligations satisfied at a point in time The Company carries out its Wellness Therapies services, offering prepaid therapy session packages to customers. The primary performance obligation is providing individual therapy sessions. Each therapy session is considered a separate and distinct performance obligation that provides immediate benefit to the customer upon completion. The total transaction price is allocated evenly across each therapy session based on their relative standalone selling prices. Revenues are recognized at a point in time upon the completion of each individual therapy session. If a customer does not fully utilize all prepaid sessions by the expiration of the package, the Company is entitled to retain any remaining consideration, and the unredeemed balance is recognized as revenue upon the package’s expiration. Stem cell treatment services - Performance obligations satisfied at a point in time The Company enters into arrangements with customers to facilitate access to stem cell treatment services provided by third-party medical providers in China. The Company’s performance obligation is to arrange for the provision of such treatment services, including coordinating scheduling and acting as a liaison between the customer and the service providers. The Company does not provide the underlying treatment. The Company has determined that it acts as an agent in these arrangements because it does not control the treatment services before they are provided to the customer. Accordingly, revenue is recognized on a net basis, representing the service fee retained by the Company for arranging the services. Revenue is recognized at a point in time when the Company has fulfilled its obligation to arrange for the treatment services, which is generally when the coordination and facilitation activities are completed and the customer is able to receive the underlying services from the third-party provider. The Company requires payment in advance of providing its facilitation services. Amounts received prior to satisfying the performance obligation are recorded as contract liabilities and recognized as revenue when the performance obligation is satisfied. Service fees are generally non-refundable. Licensing service of bioenergy cabin - Performance obligations satisfied over the time The Company carries out its licensing services by granting licensees non-exclusive rights to use its CKHP brand, proprietary marks, and Bioenergy Spa Capsules, along with providing ongoing business support throughout the licensing period. The primary performance obligation is to provide the licensee the right to use the brand and equipment, combined with ongoing operational support. The licensee benefits continuously from access to the brand, proprietary technology, and support services during the licensing period. Revenues are recognized over time throughout the licensing period as the Company satisfies its performance obligations by making the licensed rights and support services available to the licensee. Wellness Membership Program - Performance obligations satisfied over time The Company carries out its Wellness Membership Program, where customers pay a fixed fee to access ongoing wellness benefits, including services, discounts, and therapy session entitlements, over a defined membership term. The primary performance obligation is to provide continuous access to wellness services and related benefits throughout the duration of the membership. Customers consume the benefits progressively over time as they utilize the services and privileges under the membership. Revenues are recognized over time throughout the membership term as the Company satisfies its performance obligation by making the wellness products and services available to members. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) The Company has elected to apply the practical expedient to expense costs as incurred for incremental costs to obtain a contract when the amortization period would have been one year or less. As of December 31, 2025 and 2024, the Company did not have any contract assets. The Company recognized advance payments from its customer prior to revenue recognition as contract liability until the revenue recognition performance obligation are met. As of December 31, 2025 and 2024, the Company recorded $522,030 and $477,916 of contract liabilities. Disaggregated information of revenues by products/services are as follows: Schedule of disaggregated information of revenues <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_493_20250101__20251231_zHkCpcVM8uSd" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20240101__20241231_zzNsrJc7yWm2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20230101__20231231_zgrIGBOIBe67" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Property management service:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--PropertyManagementServiceCommonAreaManagementMember_zai6BAx0YZfe" style="vertical-align: bottom; background-color: White"> <td style="width: 52%; text-align: left">Property management service – common area management</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,252,982</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,870,912</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,628,073</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--PropertyManagementServiceSecurityManagementMember_zEZb3pSlIur3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property management service – security management</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,114,602</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,051,070</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,078,385</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--PropertyManagementServicesMember_zth5KLYuTlW" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total property management service revenue</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">4,367,584</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">3,921,982</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">3,706,458</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Holistic wellness consumer products and services:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_hsrt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsMember_zHtKAsF0wsT2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Holistic wellness consumer products</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">406,592</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,262</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_hsrt--ProductOrServiceAxis__custom--WellnessTherapiesServiceMember_zDFkEnVQJZK7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Wellness therapies service</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,772,614</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,572</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_hsrt--ProductOrServiceAxis__custom--StemCellTreatmentServiceMember_zCSwGeMkb0Nc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Stem cell treatment service</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">217,007</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_hsrt--ProductOrServiceAxis__custom--LicensingServiceOfBioenergyCabinMember_z84fLLcqRD72" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Licensing service of bioenergy cabin</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53,347</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,299</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_hsrt--ProductOrServiceAxis__custom--WellnessMembershipProgramMember_zhHRWoy6HNj4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Wellness Membership Program</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,120</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,890</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_hsrt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsAndServicesMember_zkUYfQOwsDX8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left">Total holistic wellness consumer products and service revenue</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,452,680</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">89,023</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_zjo6X3c0ZaJ6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total revenue</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">6,820,264</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,011,005</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,706,458</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> Cost of revenues Property Management Services Cost of revenues mainly consists of labor expenses incurred attributable to property management service. Disaggregated information of cost of revenues by products/services are as follows: Schedule of disaggregated information of cost of revenues <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49F_20250101__20251231_z5jprMMY5oog" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td> </td><td> </td> <td colspan="2" id="xdx_496_20240101__20241231_zKcl2YUnZco9" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td> </td><td> </td> <td colspan="2" id="xdx_495_20230101__20231231_zxpnLhHEDdib" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2023</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2023</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Property management service:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CostOfRevenue_hsrt--ProductOrServiceAxis__custom--PropertyManagementServicesCommonAreaManagementMember_zahINWHc5In8" style="vertical-align: bottom; background-color: White"> <td style="width: 52%; text-align: left">Property management service – common area management</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,436,347</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,334,029</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,983,009</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CostOfRevenue_hsrt--ProductOrServiceAxis__custom--PropertyManagementServicesSecurityManagementMember_z0vxScxmRD86" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property management service – security management</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">954,020</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">880,833</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">881,374</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CostOfRevenue_hsrt--ProductOrServiceAxis__custom--PropertyManagementServicesMember_zPI5bjqakQmk" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total property management service cost of revenue</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">3,390,367</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">3,214,862</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,864,383</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Holistic wellness consumer products and services:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_i01_hsrt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsMember_zroC9cXYNlof" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Holistic wellness consumer products</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">345,691</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">844</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CostOfRevenue_i01_hsrt--ProductOrServiceAxis__custom--WellnessTherapieServiceMember_zWDjn0Y5QYLd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Wellness therapies service</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,427</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">- </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CostOfRevenue_i01_hsrt--ProductOrServiceAxis__custom--LicensingServiceOfBioEnergyCabinMember_zGJbcv0UNO26" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Licensing service of bioenergy cabin</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">46,980</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CostOfRevenue_i01_hsrt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsAndServicesMember_z4pVizDtvqXc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total holistic wellness consumer products and service cost of revenue</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">437,098</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">33,988</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CostOfRevenue_i01_msGPzasB_zj2sDC9lYQk2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total cost of revenues</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,827,465</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,248,850</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,864,383</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise)

522030

477916

Disaggregated information of revenues by products/services are as follows: Schedule of disaggregated information of revenues <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_493_20250101__20251231_zHkCpcVM8uSd" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20240101__20241231_zzNsrJc7yWm2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20230101__20231231_zgrIGBOIBe67" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Property management service:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--PropertyManagementServiceCommonAreaManagementMember_zai6BAx0YZfe" style="vertical-align: bottom; background-color: White"> <td style="width: 52%; text-align: left">Property management service – common area management</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,252,982</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,870,912</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,628,073</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--PropertyManagementServiceSecurityManagementMember_zEZb3pSlIur3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property management service – security management</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,114,602</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,051,070</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,078,385</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--PropertyManagementServicesMember_zth5KLYuTlW" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total property management service revenue</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">4,367,584</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">3,921,982</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">3,706,458</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Holistic wellness consumer products and services:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_hsrt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsMember_zHtKAsF0wsT2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Holistic wellness consumer products</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">406,592</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,262</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_hsrt--ProductOrServiceAxis__custom--WellnessTherapiesServiceMember_zDFkEnVQJZK7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Wellness therapies service</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,772,614</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,572</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_hsrt--ProductOrServiceAxis__custom--StemCellTreatmentServiceMember_zCSwGeMkb0Nc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Stem cell treatment service</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">217,007</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_hsrt--ProductOrServiceAxis__custom--LicensingServiceOfBioenergyCabinMember_z84fLLcqRD72" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Licensing service of bioenergy cabin</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53,347</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,299</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_hsrt--ProductOrServiceAxis__custom--WellnessMembershipProgramMember_zhHRWoy6HNj4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Wellness Membership Program</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,120</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,890</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_hsrt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsAndServicesMember_zkUYfQOwsDX8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; font-weight: bold; text-align: left">Total holistic wellness consumer products and service revenue</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,452,680</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">89,023</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_i01_zjo6X3c0ZaJ6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total revenue</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">6,820,264</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">4,011,005</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,706,458</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

3252982

2870912

2628073

1114602

1051070

1078385

4367584

3921982

3706458

406592

3262

1772614

75572

217007

53347

7299

3120

2890

2452680

89023

6820264

4011005

3706458

Disaggregated information of cost of revenues by products/services are as follows: Schedule of disaggregated information of cost of revenues <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49F_20250101__20251231_z5jprMMY5oog" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td> </td><td> </td> <td colspan="2" id="xdx_496_20240101__20241231_zKcl2YUnZco9" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td> </td><td> </td> <td colspan="2" id="xdx_495_20230101__20231231_zxpnLhHEDdib" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2023</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2023</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Property management service:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CostOfRevenue_hsrt--ProductOrServiceAxis__custom--PropertyManagementServicesCommonAreaManagementMember_zahINWHc5In8" style="vertical-align: bottom; background-color: White"> <td style="width: 52%; text-align: left">Property management service – common area management</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,436,347</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,334,029</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,983,009</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CostOfRevenue_hsrt--ProductOrServiceAxis__custom--PropertyManagementServicesSecurityManagementMember_z0vxScxmRD86" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property management service – security management</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">954,020</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">880,833</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">881,374</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CostOfRevenue_hsrt--ProductOrServiceAxis__custom--PropertyManagementServicesMember_zPI5bjqakQmk" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total property management service cost of revenue</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">3,390,367</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">3,214,862</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,864,383</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Holistic wellness consumer products and services:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_i01_hsrt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsMember_zroC9cXYNlof" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Holistic wellness consumer products</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">345,691</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">844</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CostOfRevenue_i01_hsrt--ProductOrServiceAxis__custom--WellnessTherapieServiceMember_zWDjn0Y5QYLd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Wellness therapies service</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,427</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">- </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CostOfRevenue_i01_hsrt--ProductOrServiceAxis__custom--LicensingServiceOfBioEnergyCabinMember_zGJbcv0UNO26" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Licensing service of bioenergy cabin</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">46,980</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CostOfRevenue_i01_hsrt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsAndServicesMember_z4pVizDtvqXc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total holistic wellness consumer products and service cost of revenue</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">437,098</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">33,988</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CostOfRevenue_i01_msGPzasB_zj2sDC9lYQk2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Total cost of revenues</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,827,465</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,248,850</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,864,383</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

2436347

2334029

1983009

954020

880833

881374

3390367

3214862

2864383

345691

844

44427

33144

46980

437098

33988

3827465

3248850

2864383

Advertising costs Advertising is mainly through online and offline promotion activities. Advertising costs amounted to $104,926, $77,580 and $455,260 for the years ended December 31, 2025, 2024 and 2023, respectively.

104926

77580

455260

Defined contribution plan The full-time employees of the Company are entitled to the government mandated defined contribution plan. The Company is required to accrue and pay for these benefits based on certain percentages of the employees’ respective salaries, subject to certain ceilings, in accordance with the relevant government regulations, and make cash contributions to the government mandated defined contribution plan. Total expenses for the plans were $383,897, $351,517 and $316,971 for the years ended December 31, 2025, 2024 and 2023, respectively. The related contribution plans include: Singapore subsidiaries - Central Provident Fund (“CPF”) – 17.00% based on employee’s monthly salary for employees aged 55 and below, reduces progressively to 7.5% as age increase; - Skill Development Levy (“SDL”) – up to 0.25% based on employee’s monthly salary capped approximately $8.3 (SGD 11.25) for each employee. Malaysia subsidiaries - Social Security Organization (“SOSCO”) – 1.75% based on employee’s monthly salary capped of RM 4,000; - Employees Provident Fund (“EPF”) – 12% based on employee’s monthly salary; - Employment Insurance System (“EIS”) – 0.2% based on employee’s monthly salary capped of RM 4,000.

383897

351517

316971

17.00% based on employee’s monthly salary for employees aged 55 and below, reduces progressively to 7.5% as age increase

up to 0.25% based on employee’s monthly salary capped approximately $8.3 (SGD 11.25) for each employee.

1.75% based on employee’s monthly salary capped of RM 4,000;

12% based on employee’s monthly salary;

0.2% based on employee’s monthly salary capped of RM 4,000.

Goods and services taxes (“GST”) Revenue represents the invoiced value of service, net GST. The GST are based on gross sales price. GST rate is generally 9%, 9%, 8% for the years ended December 31, 2025,2024 and 2023, respectively in Singapore. Entities that are GST general taxpayers are allowed to offset qualified input GST paid to suppliers against their output GST liabilities. Net GST balance between input GST and output GST is recorded in tax payable. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) 0.09 0.09 0.08

Income taxes The Company accounts for income taxes in accordance with ASC 740, Income tax. The charge for taxation is based on the results for the fiscal year and adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. Deferred tax is calculated using the balance sheet liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the consolidated financial statements and the corresponding tax basis. In principle, deferred tax liabilities are recognized for all taxable temporary differences. Deferred tax assets are recognized to the extent that it is probable that taxable income will be utilized with prior net operating loss carried forwards using tax rates that are expected to apply to the period when the asset is realized or the liability is settled. Deferred tax is charged or credited in the income statement, except when it is related to items credited or charged directly to equity. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be utilized. Current income taxes are provided for in accordance with the laws of the relevant tax authorities. An uncertain tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is more-likely-than-not of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. No penalties and interest incurred related to underpayment of income tax for the years ended December 31, 2025, 2024 and 2023. As of December 31, 2025, the tax returns of the Company’s Singapore entities for the calendar year from 2022 through 2025 remain open for statutory examination by Singapore tax authorities. The Company recognize interest and penalties related to unrecognized tax benefits, if any, on the income tax expense line in the accompanying consolidated statement of operations. Accrued interest and penalties are included on the related tax liability line in the consolidated balance. The Company conducts much of its business activities in Singapore and Malaysia and is subject to tax in its jurisdiction. As a result of its business activities, the Company’s subsidiaries file separate tax returns that are subject to examination by the foreign tax authorities.

Discontinued operations A discontinued operation may include a component of an entity or a group of components of an entity, or a business or nonprofit activity. A disposal of a component of an entity or a group of components of an entity is required to be reported in discontinued operation if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results when any of the following occurs: (1) the component of an entity or group of components of an entity meets the criteria to be classified as held for sale; (2) the component of an entity or group of components of an entity is disposed of by sale; (3) the component of an entity or group of components of an entity is disposed of other than by sale (for example, by abandonment or in a distribution to owners in a spinoff).

Comprehensive loss Comprehensive loss consists of two components, net income and other comprehensive loss. Other comprehensive loss refers to revenue, expenses, gains and losses that under GAAP are recorded as an element of shareholders’ equity but are excluded from net income. Other comprehensive loss consists of a foreign currency translation adjustment resulting from the Company not using the U.S. dollar as its functional currencies.

Loss per share The Company computes (loss) earnings per share (“EPS”) in accordance with ASC 260, “Earnings per Share”. ASC 260 requires companies to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted average ordinary share outstanding for the period. Diluted EPS presents the dilutive effect on a per share basis of the potential ordinary shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential ordinary shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) The Company calculates basic and diluted loss per share for continuing operations as follows: Schedule of basic and diluted earnings per share <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250101__20251231_z28n5bM8KMsc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240101__20241231_zioFpvIAdkW9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20230101__20231231_zjds5o3dllqc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended December 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Numerator</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeLossFromContinuingOperations_zb3DqUVmi6p6" style="vertical-align: bottom; background-color: White"> <td style="width: 52%; text-align: left">Net loss from continuing operations</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(2,767,710</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(17,637,783</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(8,434,781</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_zm4OGmPfRpGj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Net income (loss) attributable to noncontrolling interest from continuing operations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,052</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(34,287</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,377</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--NetIncomeLossAvailableToCommonStockholderBasic_zPVmpLQOZI77" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Net loss attributable to common shareholders, basic</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(2,772,762</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(17,603,496</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(8,438,158</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Denominator</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Weighted average number of shares outstanding, basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,867,716</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,622,996</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,145,032</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss per share, basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1.48</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(10.85</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(7.37</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> The Company calculates basic and diluted earnings/ (loss) per share for discontinued operations as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="10" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">For the Years Ended December 31</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2025</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2024</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2023</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 52%">Numerator</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Net income (loss) attributable to common shareholders, basic</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_98F_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_c20250101__20251231_zkLCLOzRH9mh" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Net income (loss) attributable to common shareholders, basic">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_985_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_c20240101__20241231_zNES6hteCDqg" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Net income (loss) attributable to common shareholders, basic">2,246,340</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_981_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_c20230101__20231231_zQ7g2BcelEG7" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Net income (loss) attributable to common shareholders, basic">(1,601,323)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Denominator</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Weighted average number of shares outstanding, basic and diluted</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1,867,716</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1,622,996</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1,145,032</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Loss per share, basic and diluted</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1.38</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(1.40)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table> As of December 31, 2025, the Company had dilutive securities from the outstanding convertible notes and warrants convertible into <span id="xdx_90D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleDebtSecuritiesMember_zZWtgqjIlXCd" title="Antidilutive shares">1,876 and <span id="xdx_904_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsConvertibleDebtMember_zwWGExweP4Ei" title="Antidilutive shares">322,931 of the Company’s ordinary shares, respectively, that were not included in the computation of dilutive loss per share because the inclusion of such convertible notes and warrants would be anti-dilutive. As of December 31, 2024, the Company had dilutive securities from the outstanding convertible notes and warrants convertible into <span id="xdx_908_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleDebtSecuritiesMember_z1RDxfQfQmk3" title="Antidilutive shares">1,826 and <span id="xdx_90D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsConvertibleDebtMember_zVDG2Yik6WNb" title="Antidilutive shares">222,931 of the Company’s ordinary shares, respectively, that were not included in the computation of dilutive loss per share because the inclusion of such convertible notes and warrants would be anti-dilutive. As of December 31, 2023, the Company had dilutive securities from the outstanding convertible notes and warrants convertible into <span id="xdx_905_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230101__20231231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleDebtSecuritiesMember_zMronugDspjl" title="Antidilutive shares">21,131 and <span id="xdx_90C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230101__20231231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsConvertibleDebtMember_z4kGXzEn1OSj" title="Antidilutive shares">222,931 of the Company’s ordinary shares, respectively, that were not included in the computation of dilutive loss per share because the inclusion of such convertible notes and warrants would be anti-dilutive.

The Company calculates basic and diluted loss per share for continuing operations as follows: Schedule of basic and diluted earnings per share <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250101__20251231_z28n5bM8KMsc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240101__20241231_zioFpvIAdkW9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20230101__20231231_zjds5o3dllqc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended December 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Numerator</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeLossFromContinuingOperations_zb3DqUVmi6p6" style="vertical-align: bottom; background-color: White"> <td style="width: 52%; text-align: left">Net loss from continuing operations</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(2,767,710</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(17,637,783</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(8,434,781</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_zm4OGmPfRpGj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Net income (loss) attributable to noncontrolling interest from continuing operations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,052</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(34,287</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,377</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--NetIncomeLossAvailableToCommonStockholderBasic_zPVmpLQOZI77" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Net loss attributable to common shareholders, basic</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(2,772,762</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(17,603,496</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(8,438,158</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Denominator</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Weighted average number of shares outstanding, basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,867,716</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,622,996</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,145,032</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Loss per share, basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1.48</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(10.85</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(7.37</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> The Company calculates basic and diluted earnings/ (loss) per share for discontinued operations as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="10" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">For the Years Ended December 31</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2025</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2024</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">2023</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 52%">Numerator</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Net income (loss) attributable to common shareholders, basic</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_98F_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_c20250101__20251231_zkLCLOzRH9mh" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Net income (loss) attributable to common shareholders, basic">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_985_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_c20240101__20241231_zNES6hteCDqg" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Net income (loss) attributable to common shareholders, basic">2,246,340</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_981_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_c20230101__20231231_zQ7g2BcelEG7" style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Net income (loss) attributable to common shareholders, basic">(1,601,323)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Denominator</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Weighted average number of shares outstanding, basic and diluted</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1,867,716</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1,622,996</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1,145,032</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Loss per share, basic and diluted</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1.38</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(1.40)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table>

-2767710

-17637783

-8434781

5052

-34287

3377

-2772762 -17603496 -8438158

1867716

1622996

1145032

-1.48

-10.85

-7.37

2246340

-1601323

1867716 1867716 1622996 1622996 1145032 1145032

1.38

-1.40

1876

322931

1826

222931

21131

222931

Fair value measurements Fair value is defined as the price that would be received for an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. Valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. When determining the fair value measurements for assets and liabilities, we consider the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability. The following summarizes the three levels of inputs required to measure fair value, of which the first two are considered observable and the third is considered unobservable: Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Level 2 - Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The fair value for certain assets and liabilities such as cash and restricted cash, accounts receivable, net, other receivables, prepaid expenses and other current assets, loan to third-party, short-term loans, promissory note, convertible notes, accounts payable, other payables and accrued liabilities, and tax payables have been determined to approximate carrying amounts due to the short maturities of these instruments. The Company believes that its long-term loan to third party approximates the fair value based on current yields for debt instruments with similar terms. The following table sets forth by level within the fair value hierarchy our financial asset and liability that were accounted for at fair value on a recurring basis As of December 31, 2025 and 2024: Schedule of fair value measurement of assets and liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_490_20251231_zkNwZLfNSUZj"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zD3x05MuoSoi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zp30rZ4dZ32f" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_490_20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zFfWI4wWGYZd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Carrying Value at December 31, 2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair Value Measurement at December 31, 2025</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--WarrantsAndRightsOutstanding_iI_zXuGssozaYok" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Warrant liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">125,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">125,000</td><td style="width: 1%; text-align: left"> </td></tr> </table> <p id="xdx_89F_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zyKjlVnSklSh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following is a reconciliation of the beginning and ending balance of the financial assets and liability measured at fair value on a recurring basis for the years ended December 31, 2025 and 2024: Schedule of fair value measurement of assets and liabilities recurring basis <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zxLilJNxYTr4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Derivative liabilities (Warrants)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--WarrantsAndRightsOutstanding_iS_z1o9ID5VDdJk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Fair value of warrants upon issuance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">100,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FairValueAdjustmentOfWarrants_zqQoHq8NjLT9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Change in fair value of warrant liability</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">25,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--WarrantsAndRightsOutstanding_iE_zdbJtvW56dAc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Ending balance as of December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">125,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

The following table sets forth by level within the fair value hierarchy our financial asset and liability that were accounted for at fair value on a recurring basis As of December 31, 2025 and 2024: Schedule of fair value measurement of assets and liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_490_20251231_zkNwZLfNSUZj"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zD3x05MuoSoi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zp30rZ4dZ32f" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_490_20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zFfWI4wWGYZd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Carrying Value at December 31, 2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair Value Measurement at December 31, 2025</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--WarrantsAndRightsOutstanding_iI_zXuGssozaYok" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Warrant liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">125,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">125,000</td><td style="width: 1%; text-align: left"> </td></tr> </table>

125000

<p id="xdx_89F_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zyKjlVnSklSh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following is a reconciliation of the beginning and ending balance of the financial assets and liability measured at fair value on a recurring basis for the years ended December 31, 2025 and 2024: Schedule of fair value measurement of assets and liabilities recurring basis <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zxLilJNxYTr4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Derivative liabilities (Warrants)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--WarrantsAndRightsOutstanding_iS_z1o9ID5VDdJk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Fair value of warrants upon issuance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">100,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FairValueAdjustmentOfWarrants_zqQoHq8NjLT9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Change in fair value of warrant liability</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">25,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--WarrantsAndRightsOutstanding_iE_zdbJtvW56dAc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Ending balance as of December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">125,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

100000

25000

125000

Leases The Company accounts for leases in accordance with ASC 842. The Company entered into three agreements as a lessee to lease office equipment for general and administrative operations. If any of the following criteria are met, the Company classifies the lease as a finance lease: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The lease transfers ownership of the underlying asset to the lessee by the end of the lease term;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The lease grants the lessee an option to purchase the underlying asset that the Company is reasonably certain to exercise;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The lease term is for 75% or more of the remaining economic life of the underlying asset, unless the commencement date falls within the last 25% of the economic life of the underlying asset;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The present value of the sum of the lease payments equals or exceeds 90% of the fair value of the underlying asset; or</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term.</td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Leases that do not meet any of the above criteria are accounted for as operating leases. The Company combines lease and non-lease components in its contracts under Topic 842, when permissible. Finance and operating lease right-of-use (“ROU”) assets and lease liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. Since the implicit rate for the Company’s leases is not readily determinable, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The incremental borrowing rate is the rate of interest that the Company would have to pay to borrow, on a collateralized basis, an amount equal to the lease payments, in a similar economic environment and over a similar term. Lease terms used to calculate the present value of lease payments generally do not include any options to extend, renew, or terminate the lease, as the Company does not have reasonable certainty at lease inception that these options will be exercised. The Company generally considers the economic life of its finance or operating lease ROU assets to be comparable to the useful life of similar owned assets. The Company has elected the short-term lease exception, and therefore operating lease ROU assets and liabilities do not include leases with a lease term of twelve months or less. The Company’s leases generally do not provide a residual guarantee. The finance or operating lease ROU asset also excludes lease incentives. Lease expense is recognized on a straight-line basis over the lease term for operating lease. Meanwhile, the Company recognizes the finance leases ROU assets and interest on an amortized cost basis. The amortization of finance ROU assets is recognized on an accretion basis as amortization expense, while the lease liability is increased to reflect interest on the liability and decreased to reflect the lease payments made during the period. Interest expense on the lease liability is determined each period during the lease term as the amount that results in a constant periodic interest rate of the office equipment on the remaining balance of the liability. The Company reviews the impairment of its ROU assets consistent with the approach applied for its other long-lived assets. The Company reviews the recoverability of its long-lived assets when events or changes in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment is based on its ability to recover the carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations. The Company has elected to include the carrying amount of operating lease liabilities in any tested asset group and includes the associated operating lease payments in the undiscounted future pre-tax cash flows. For the years ended December 31, 2025,2024 and 2023, the Company did not recognize impairment loss on its finance and operating lease ROU assets.

The lease term is for 75% or more of the remaining economic life of the underlying asset, unless the commencement date falls within the last 25% of the economic life of the underlying asset

The present value of the sum of the lease payments equals or exceeds 90% of the fair value of the underlying asset; or

Related parties Parties, which are corporations or individuals, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.

Recently accounting pronouncements The Company considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued. Under the Jumpstart Our Business Startups Act of 2012, as amended (the “JOBS Act”), the Company meets the definition of an emerging growth company and has elected the extended transition period for complying with new or revised accounting standards, which delays the adoption of these accounting standards until they would apply to private companies. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Recent adopted Accounting Pronouncements On November 27, 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2023-07, Improvements to Reportable Segment Disclosures (“ASU 2023-07”). ASU 2023-07 amends ASC 280, Segment Reporting(“ASC 280”) to expand segment disclosures by requiring disclosure of significant segment expenses that are regularly provided to the Company’s chief operating decision maker (“CODM”), the amount and description of other segment items, the title and position of the CODM, and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. ASU 2023-07 further permits disclosure of more than one measure of segment profit or loss and extends the full disclosure requirements of ASC 280 to companies with single reportable segments. The Company adopted ASU 2023-07 on January 1, 2024, using the retrospective method. (See Note 21) In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The ASU requires the annual financial statements to include consistent categories and greater disaggregation of information in the rate reconciliation, and income taxes paid disaggregated by jurisdiction. ASU 2023-09 is effective for public business entities for annual periods beginning after December 15, 2024, and interim periods within those annual periods; early adoption is permitted. Adoption is either with a prospective method or a fully retrospective method of transition. The Company adopted ASU 2023-09 on January 1, 2025, using the retrospective method. (See Note 17). Recently issued accounting standards which have not yet been adopted In October 2023, the FASB issued ASU 2023-06, Disclosure Improvements — codification amendments in response to SEC’s disclosure Update and Simplification initiative which amend the disclosure or presentation requirements of codification subtopic 230-10 Statement of Cash Flows—Overall, 250-10 Accounting Changes and Error Corrections— Overall, 260-10 Earnings Per Share— Overall, 270-10 Interim Reporting— Overall, 440-10 Commitments—Overall, 470-10 Debt—Overall, 505-10 Equity—Overall, 815-10 Derivatives and Hedging—Overall, 860-30 Transfers and Servicing—Secured Borrowing and Collateral, 932-235 Extractive Activities— Oil and Gas—Notes to Financial Statements, 946-20 Financial Services— Investment Companies— Investment Company Activities, and 974-10 Real Estate—Real Estate Investment Trusts—Overall. The amendments represent changes to clarify or improve disclosure and presentation requirements of above subtopics. Many of the amendments allow users to more easily compare entities subject to the SEC’s existing disclosures with those entities that were not previously subject to the SEC’s requirements. Also, the amendments align the requirements in the Codification with the SEC’s regulations. For entities subject to existing SEC disclosure requirements or those that must provide financial statements to the SEC for securities purposes without contractual transfer restrictions, the effective date aligns with the date when the SEC removes the related disclosure from Regulation S-X or Regulation S-K. Early adoption is not allowed. For all other entities, the amendments will be effective two years later from the date of the SEC’s removal. If the SEC has not removed the applicable requirements by June 30, 2027, the related amendments will not become effective. The Company is currently evaluating the impact of the update on the Company’s consolidated financial statements and related disclosures. On November 4, 2024, the FASB issued ASU No. 2024-03, Expense Disaggregation Disclosures (“ASU 2024-03”). ASU 2024-03 amends ASC 220, Comprehensive Income to expand income statement expense disclosures and require disclosure in the notes to the financial statements of specified information about certain costs and expenses. ASU 2024-03 is required to be adopted for fiscal years commencing after December 15, 2026, with early adoption permitted. The Company is currently evaluating the impact of adopting the standard on its consolidated financial statements. In November 2024, the FASB issued ASU 2024-04, Debt—Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments, which clarifies the accounting guidance for induced conversions of convertible debt. The amendments clarify that, to account for a settlement as an induced conversion, an inducement offer must provide at least the consideration (in form and amount) issuable under the original conversion terms, even for instruments with cash conversion features. The amendments also clarify that the guidance applies to instruments not currently convertible, provided they had a substantive conversion feature at issuance and at the time of the inducement offer. The amendments aim to improve the relevance and consistency in application of the induced conversion guidance and are effective for annual periods beginning after December 15, 2025, with early adoption permitted for entities that have adopted ASU 2020-06. The Company is currently evaluating the impact of the update on the Company’s consolidated financial statements and related disclosures. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) On July 5, 2025, the FASB issued ASU No. 2025-05, Financial Instruments- Credit Losses (“ASU 2025-05”). ASU 2025-05 amends ASC 326-20, the calculation of credit loss allowances estimates the uncollectible portion of short-term receivables and contract assets, using historical and current data without forecasting future conditions, and may include post-balance-sheet collections if eligible. The guidance will be effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted in both interim and annual reporting periods in which financial statements have not yet been issued or made available for issuance. The Company is currently evaluating the impact of adopting the standard on its financial statements and related disclosures. Except as mentioned above, the Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s consolidated balance sheets, statements of operations and comprehensive loss and statements of cash flow.

Note 4 – Discontinued operations In September 2023, the Board resolved on the plan to streamline its medical services practice, which was carried out through the entities of KRHSG, EUDA PL, ZKTV PL, SEMA, ED PL, KR Hill PL, ZKT PL, KR Digital, and Zukihealth, as the Company is in the process of transitioning its business to other medical service fields. The streamlining of the Company’s medical services practice was accounted for as a discontinued operation because it represented a strategic shift that had a major effect on the Company’s operations and financial results in accordance with ASC 205-20-45. 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 <span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241230__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KentRidgeHealthcareSingaporePrivateLimitedMember_zpI3oSl2BzEj" title="Ownership percentage">100% equity interest of KRHSG to Merlion Club Limited, an unrelated party, for a consideration of $<span id="xdx_901_eus-gaap--BusinessCombinationConsiderationTransferred1_c20241230__20241230__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KentRidgeHealthcareSingaporePrivateLimitedMember_zLCfYLcaLaX5" title="Consideration">1. <p id="xdx_892_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_zGiLD90btVHf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Reconciliation of the amounts of major classes of income and losses from discontinued operations in the consolidated statements of operations for the years ended December 31, 2025, 2024 and 2023 are as follows: Schedule of discontinued operation of financial statements <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20250101__20251231_zVWWu8BNuRu3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20240101__20241231_znlY4dnFvn0b" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20230101__20231231_ztVUxuoTONv4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_406_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_maDGIDOzLWk_zBKtj0b3lgdk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">REVENUE</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">992,791</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_msDGIDOzLWk_zr7v1QMV59B9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>COST OF REVENUE</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">800,185</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss_iT_mtDGIDOzLWk_maDOILFz7Uq_zIFBnfqdpIy3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">GROSS PROFIT</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">192,606</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DisposalGroupIncludingDiscontinuedOperationOperatingExpenseAbstract_iB_zJnqlVLlWLP7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">OPERATING EXPENSES</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DisposalGroupIncludingDiscontinuedOperationSellingExpense_maDGIDOzm2C_zoUoa1p3Qutb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Selling</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,209</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">217,122</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense_maDGIDOzm2C_zPbIIiC2basa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">General and administrative</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">285,982</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,562,114</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--DisposalGroupIncludingDiscontinuedOperationResearchAndDevelopmentExpense_maDGIDOzm2C_z9M6hKFBYMWh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Research and development</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">19,187</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOperatingExpense_iT_mtDGIDOzm2C_msDOILFz7Uq_zudh9jHNPRs7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">TOTAL OPERATING EXPENSES</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">299,191</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,798,423</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOperatingIncomeLoss_iT_mtDOILFz7Uq_maDOILFzOwY_za9zZDJdQZn1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">LOSS FROM OPERATIONS</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(299,191</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,605,817</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--DiscontinuedOperationIncomeLossFromDiscontinuedOperationOtherIncomeExpenseNet_maDOILFzOwY_zhCZqkEbOKq9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">OTHER INCOME, NET</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,545,640</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,532</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax_iT_mtDOILFzOwY_maILFDOz4fj_z6VqXpgpCSre" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">INCOME (LOSS) BEFORE INCOME TAXES</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,246,449</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,600,285</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DiscontinuedOperationTaxEffectOfDiscontinuedOperation_msILFDOz4fj_z9e82e0cZH8g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">PROVISION FOR INCOME TAXES</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">109</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,038</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_zClOMSabkZ0h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">NET INCOME (LOSS) ATTRIBUTABLE TO EUDA</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,246,340</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,601,323</td><td style="text-align: left">)</td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Reconciliation of the amount of cash flows from discontinued operations in the consolidated statements of cash flows for the years ended December 31, 2025, 2024 and 2023 are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20250101__20251231_zpPAzZdjDl8h" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20240101__20241231_z6MxMxnjwKyg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20230101__20231231_zJynkwa53zp6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_401_eus-gaap--CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations_i03_maNCPBUzC2e_zz9Qs1lALMNk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Net cash (used in) provided by operating activities from discontinued operations</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(9,155</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">295,967</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations_i01_maNCPBUzj9x_zVuIUTWWdNB6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net cash used in investing activities from discontinued operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(3,148</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations_maNCPBUzPMc_zDbl2uEhBqFi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net cash provided by (used in) financing activities from discontinued operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">256,088</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(371,888</td><td style="text-align: left">)</td></tr> </table>

<p id="xdx_892_eus-gaap--ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock_zGiLD90btVHf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Reconciliation of the amounts of major classes of income and losses from discontinued operations in the consolidated statements of operations for the years ended December 31, 2025, 2024 and 2023 are as follows: Schedule of discontinued operation of financial statements <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20250101__20251231_zVWWu8BNuRu3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20240101__20241231_znlY4dnFvn0b" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20230101__20231231_ztVUxuoTONv4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_406_eus-gaap--DisposalGroupIncludingDiscontinuedOperationRevenue_maDGIDOzLWk_zBKtj0b3lgdk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">REVENUE</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">992,791</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_msDGIDOzLWk_zr7v1QMV59B9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>COST OF REVENUE</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">800,185</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss_iT_mtDGIDOzLWk_maDOILFz7Uq_zIFBnfqdpIy3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">GROSS PROFIT</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">192,606</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DisposalGroupIncludingDiscontinuedOperationOperatingExpenseAbstract_iB_zJnqlVLlWLP7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">OPERATING EXPENSES</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DisposalGroupIncludingDiscontinuedOperationSellingExpense_maDGIDOzm2C_zoUoa1p3Qutb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Selling</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,209</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">217,122</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense_maDGIDOzm2C_zPbIIiC2basa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">General and administrative</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">285,982</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,562,114</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--DisposalGroupIncludingDiscontinuedOperationResearchAndDevelopmentExpense_maDGIDOzm2C_z9M6hKFBYMWh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Research and development</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">19,187</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOperatingExpense_iT_mtDGIDOzm2C_msDOILFz7Uq_zudh9jHNPRs7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">TOTAL OPERATING EXPENSES</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">299,191</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,798,423</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DisposalGroupIncludingDiscontinuedOperationOperatingIncomeLoss_iT_mtDOILFz7Uq_maDOILFzOwY_za9zZDJdQZn1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">LOSS FROM OPERATIONS</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(299,191</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,605,817</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--DiscontinuedOperationIncomeLossFromDiscontinuedOperationOtherIncomeExpenseNet_maDOILFzOwY_zhCZqkEbOKq9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">OTHER INCOME, NET</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,545,640</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,532</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax_iT_mtDOILFzOwY_maILFDOz4fj_z6VqXpgpCSre" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">INCOME (LOSS) BEFORE INCOME TAXES</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,246,449</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,600,285</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DiscontinuedOperationTaxEffectOfDiscontinuedOperation_msILFDOz4fj_z9e82e0cZH8g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">PROVISION FOR INCOME TAXES</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">109</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,038</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_zClOMSabkZ0h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">NET INCOME (LOSS) ATTRIBUTABLE TO EUDA</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,246,340</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,601,323</td><td style="text-align: left">)</td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Reconciliation of the amount of cash flows from discontinued operations in the consolidated statements of cash flows for the years ended December 31, 2025, 2024 and 2023 are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20250101__20251231_zpPAzZdjDl8h" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20240101__20241231_z6MxMxnjwKyg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20230101__20231231_zJynkwa53zp6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_401_eus-gaap--CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations_i03_maNCPBUzC2e_zz9Qs1lALMNk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Net cash (used in) provided by operating activities from discontinued operations</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(9,155</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">295,967</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations_i01_maNCPBUzj9x_zVuIUTWWdNB6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net cash used in investing activities from discontinued operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(3,148</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations_maNCPBUzPMc_zDbl2uEhBqFi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net cash provided by (used in) financing activities from discontinued operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">256,088</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(371,888</td><td style="text-align: left">)</td></tr> </table>

992791

800185

192606

13209 217122

285982

1562114

19187

299191

1798423

-299191

-1605817

2545640 5532

2246449

-1600285

109

1038

2246340

-1601323

-9155

295967

-3148

256088

-371888

Note 5 – Acquisition of Fortress Cove On May 6, 2024, EUDA entered into a Share Purchase Agreement with certain persons for the acquisition of all outstanding shares of Fortress Cove and its <span id="xdx_904_eus-gaap--BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage_iI_pid_dp_uPure_c20240506__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--FortressCoveLimitedMember_zrHX7Y7Fedm9" title="Owned percentage">100% owned subsidiary, CKHP. CKHP is a Malaysia company, and it has no operations prior to April 1, 2024 other than start up activities. On March 11, 2024, CKHP signed an agency contract to begin its principal activities, which include the exclusive rights in the distribution of series of collagens of “YOROYAL” brand in Malaysia, Vietnam and Indonesia, through its members and through its online platform. On March 25, 2024, CKHP signed another agency contract which include the exclusive distribution rights to distribute bioenergy cabins in Malaysia from Guangzhou Beauty Wellness Health Technology Co., Ltd. (“GBHT”). Pursuant to the Share Purchase Agreement, EUDA has agreed to acquire the entire issued capital of CKHP for an aggregate consideration of <span id="xdx_900_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_pid_c20240506__20240506__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--CKHealthPlusSdnBhdMember_zPysqg6NVNnd" title="Business acquisition, share issued">428,571 newly issued ordinary shares (the “Consideration Shares”), valued at $<span id="xdx_908_eus-gaap--BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_iI_pn5n6_c20240506__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--CKHealthPlusSdnBhdMember_zxSjUVsPYNsb" title="Business acquisition, share issued, value">15.0 million, or $<span id="xdx_90E_eus-gaap--BusinessAcquisitionSharePrice_iI_pid_c20240506__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--CKHealthPlusSdnBhdMember_ztu9ccYd247g" title="Business acquisition, share price">35.0 per share based on market price on May 7, 2024, EST. An additional one million ordinary shares (the “Additional Consideration Shares”) will be issued to the persons named in the Share Purchase Agreement if CKHP’s net income for the year ended December 31, 2024 is at least USD <span id="xdx_90A_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_pn5n6_c20240101__20241231__us-gaap--BusinessAcquisitionAxis__custom--SharePurchaseAgreementMember__srt--RangeAxis__srt--MinimumMember_zCISDnm9THZk" title="Net income loss">2.0 million and net income for the year ended December 31, 2025 is at least USD <span id="xdx_901_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_pn5n6_c20250101__20251231__us-gaap--BusinessAcquisitionAxis__custom--SharePurchaseAgreementMember__srt--RangeAxis__srt--MinimumMember_zT7HUlIch1R4" title="Net income loss">5.0 million. <span id="xdx_906_eus-gaap--BusinessAcquisitionNameOfAcquiredEntity_c20240506__20240506__us-gaap--BusinessAcquisitionAxis__custom--FortressCoveLimitedMember_zFXACTXPDaFa" title="Business aquisition, description">The acquisition closed on May 8, 2024 (“Acquisition Date”). Meng Dong (James) Tan, a significant shareholder of EUDA, who holds 17.8% of the currently issued and outstanding ordinary shares of the EUDA, is also a 40% shareholder of Fortress Cove before the Acquisition Date. EUDA accounted for the acquisition of Fortress Cove as the purchase of an asset under generally accepted accounting principles in the U.S. (U.S. GAAP). Under this method of accounting, the assets of Fortress Cove will be recorded as of the Acquisition Date at their fair values and consolidated with EUDA. The fair value estimates include, but are not limited to, future expected cash flows, revenue and expense projections and discount rates. The following table summarizes the consideration transferred: Schedule of consideration transferred <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Acquisition Date</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Fair value of equity transferred in Acquisition Date (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--BusinessCombinationConsiderationTransferred1_ma1_c20240506__20240506__us-gaap--BusinessAcquisitionAxis__custom--FortressCoveLimitedMember_fKDEp_zayJ75yoLsUc" style="width: 16%; text-align: right" title="Fair value of equity transferred in acquisition date (1)">15,000,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Fair value of contingent consideration (2)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--BusinessCombinationStepAcquisitionEquityInterestInAcquireeFairValue1_ma1_c20240506__20240506__us-gaap--BusinessAcquisitionAxis__custom--FortressCoveLimitedMember_fKDIp_zvDZrjYCA1m8" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of contingent consideration (2)">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total consideration transferred</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--BusinessCombinationConsiderationTransferredIncludingEquityInterestInAcquireeHeldPriorToCombination1_iT_mt1_c20240506__20240506__us-gaap--BusinessAcquisitionAxis__custom--FortressCoveLimitedMember_zKlXiGaWK6fi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total consideration transferred">15,000,000</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.35in; text-align: justify">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The fair value of the consideration transferred as of the acquisition date is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNpZGVyYXRpb24gdHJhbnNmZXJyZWQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_iI_c20240506__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--CKHealthPlusSdnBhdMember_zvqIG2Tumlr9" title="Newly issued ordinary shares, value">15,000,000 (Based on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNpZGVyYXRpb24gdHJhbnNmZXJyZWQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_pid_c20240506__20240506__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--CKHealthPlusSdnBhdMember_zpLx61FrBLuh" title="Business acquisition, share issued, value">428,571 new EUDA shares issues at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNpZGVyYXRpb24gdHJhbnNmZXJyZWQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--BusinessAcquisitionSharePrice_iI_pid_c20240506__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--CKHealthPlusSdnBhdMember_zr1TGFg9kNf" title="Business acquisition, share price">35.0 based on the closing market price of EUDA on May 7, 2024 EST/May 8 SGT).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">There is a contingent consideration where up to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNpZGVyYXRpb24gdHJhbnNmZXJyZWQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240506__20240506__us-gaap--BusinessAcquisitionAxis__custom--CKHealthPlusSdnBhdMember__srt--RangeAxis__srt--MaximumMember_z8GC6SbJ4Rxi" title="Newly issued ordinary shares">50,000 new EUDA shares will be issued to the shareholders of Fortress Cove if net income of CKHP is at least $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNpZGVyYXRpb24gdHJhbnNmZXJyZWQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_c20240101__20241231__us-gaap--BusinessAcquisitionAxis__custom--CKHealthPlusSdnBhdMember__srt--RangeAxis__srt--MinimumMember_zx7Ma2eQKdK6" title="Net income">2,000,000 for Fiscal Year 2024 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNpZGVyYXRpb24gdHJhbnNmZXJyZWQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_c20250101__20251231__us-gaap--BusinessAcquisitionAxis__custom--CKHealthPlusSdnBhdMember__srt--RangeAxis__srt--MinimumMember_zwL3X7FiJnG6" title="Net income">5,000,000 for Fiscal Year 2025 (“Milestones”). The contingent consideration will be issued as soon as practicable after both Milestones are achieved. As of the date of the acquisition, based on the financial forecast of CKHP, CKHP forecasted the probability of achieving the Milestones is very unlikely in Fiscal Year 2024 and Fiscal Year 2025. Hence, CKHP considered the fair value of the contingent consideration to be $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNpZGVyYXRpb24gdHJhbnNmZXJyZWQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eus-gaap--BusinessCombinationStepAcquisitionEquityInterestInAcquireeFairValue1_c20240506__20240506__us-gaap--BusinessAcquisitionAxis__custom--CKHealthPlusSdnBhdMember_zSrvAQBAIek7" title="Fair value of contingent consideration">0. For the years ended December 31, 2025 and 2024, CKHP’s net income did not reach the required milestone in either year; accordingly, the applicable performance conditions were not achieved. As a result, no additional contingent consideration is payable in connection with these milestones.</td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) The purchase price was allocated to the assets and identifiable intangible assets acquired, and liabilities assumed, based on their relative fair values at the acquisition date. The Company considered the fair value of identifiable intangible assets is lower than their allocated relative fair values and recorded an impairment loss of $<span id="xdx_909_eus-gaap--ImpairmentOfIntangibleAssetsFinitelived_c20240506__20240506__us-gaap--BusinessAcquisitionAxis__custom--FortressCoveLimitedMember_z7sJERzDZ7p3" title="Impairment of intangible assets">14,755,560 on these intangible assets related to the acquisition. As a result, no goodwill was recorded for the excess value of the consideration transferred over the fair value of net assets acquired, as the transaction was recognized as an asset acquisition under ASC 805 rather than a business combination. The identifiable intangible assets, consisting of distribution contracts with Guangzhou Beauty Wellness Health Technology Co., Ltd (“GBHT”) and Guangzhou Yoroyal Medical Technology Co., Ltd (“Yoroyal”), were recognized with fair values of $<span id="xdx_90A_eus-gaap--ImpairmentOfIntangibleAssetsFinitelived_c20240506__20240506__dei--LegalEntityAxis__custom--GuangzhouBeautyWellnessHealthTechnologyCoLtdMember_zXSNqBUpZx7h" title="Impairment of intangible assets">279,025 and $<span id="xdx_907_eus-gaap--ImpairmentOfIntangibleAssetsFinitelived_c20240506__20240506__dei--LegalEntityAxis__custom--GuangzhouYoroyalMedicalTechnologyCoLtdMember_znoqwYL3TxUi" title="Impairment of intangible assets">58,803, respectively, net of impairment loss. These distribution contracts are amortized based on the pattern of economic benefit, with useful lives estimated at two years for GBHT and three years for Yoroyal. The income method, typically used for valuing intangible assets that generate the majority of economic benefits for the acquiring entity, was applied to assess these assets.

428571

15000000.0

35.0

2000000.0

5000000.0

The acquisition closed on May 8, 2024 (“Acquisition Date”). Meng Dong (James) Tan, a significant shareholder of EUDA, who holds 17.8% of the currently issued and outstanding ordinary shares of the EUDA, is also a 40% shareholder of Fortress Cove before the Acquisition Date.

The following table summarizes the consideration transferred: Schedule of consideration transferred <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Acquisition Date</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Fair value of equity transferred in Acquisition Date (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--BusinessCombinationConsiderationTransferred1_ma1_c20240506__20240506__us-gaap--BusinessAcquisitionAxis__custom--FortressCoveLimitedMember_fKDEp_zayJ75yoLsUc" style="width: 16%; text-align: right" title="Fair value of equity transferred in acquisition date (1)">15,000,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Fair value of contingent consideration (2)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--BusinessCombinationStepAcquisitionEquityInterestInAcquireeFairValue1_ma1_c20240506__20240506__us-gaap--BusinessAcquisitionAxis__custom--FortressCoveLimitedMember_fKDIp_zvDZrjYCA1m8" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of contingent consideration (2)">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total consideration transferred</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--BusinessCombinationConsiderationTransferredIncludingEquityInterestInAcquireeHeldPriorToCombination1_iT_mt1_c20240506__20240506__us-gaap--BusinessAcquisitionAxis__custom--FortressCoveLimitedMember_zKlXiGaWK6fi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total consideration transferred">15,000,000</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.35in; text-align: justify">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The fair value of the consideration transferred as of the acquisition date is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNpZGVyYXRpb24gdHJhbnNmZXJyZWQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_iI_c20240506__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--CKHealthPlusSdnBhdMember_zvqIG2Tumlr9" title="Newly issued ordinary shares, value">15,000,000 (Based on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNpZGVyYXRpb24gdHJhbnNmZXJyZWQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_pid_c20240506__20240506__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--CKHealthPlusSdnBhdMember_zpLx61FrBLuh" title="Business acquisition, share issued, value">428,571 new EUDA shares issues at $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNpZGVyYXRpb24gdHJhbnNmZXJyZWQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--BusinessAcquisitionSharePrice_iI_pid_c20240506__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--CKHealthPlusSdnBhdMember_zr1TGFg9kNf" title="Business acquisition, share price">35.0 based on the closing market price of EUDA on May 7, 2024 EST/May 8 SGT).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">There is a contingent consideration where up to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNpZGVyYXRpb24gdHJhbnNmZXJyZWQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240506__20240506__us-gaap--BusinessAcquisitionAxis__custom--CKHealthPlusSdnBhdMember__srt--RangeAxis__srt--MaximumMember_z8GC6SbJ4Rxi" title="Newly issued ordinary shares">50,000 new EUDA shares will be issued to the shareholders of Fortress Cove if net income of CKHP is at least $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNpZGVyYXRpb24gdHJhbnNmZXJyZWQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_c20240101__20241231__us-gaap--BusinessAcquisitionAxis__custom--CKHealthPlusSdnBhdMember__srt--RangeAxis__srt--MinimumMember_zx7Ma2eQKdK6" title="Net income">2,000,000 for Fiscal Year 2024 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNpZGVyYXRpb24gdHJhbnNmZXJyZWQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_c20250101__20251231__us-gaap--BusinessAcquisitionAxis__custom--CKHealthPlusSdnBhdMember__srt--RangeAxis__srt--MinimumMember_zwL3X7FiJnG6" title="Net income">5,000,000 for Fiscal Year 2025 (“Milestones”). The contingent consideration will be issued as soon as practicable after both Milestones are achieved. As of the date of the acquisition, based on the financial forecast of CKHP, CKHP forecasted the probability of achieving the Milestones is very unlikely in Fiscal Year 2024 and Fiscal Year 2025. Hence, CKHP considered the fair value of the contingent consideration to be $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnNpZGVyYXRpb24gdHJhbnNmZXJyZWQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eus-gaap--BusinessCombinationStepAcquisitionEquityInterestInAcquireeFairValue1_c20240506__20240506__us-gaap--BusinessAcquisitionAxis__custom--CKHealthPlusSdnBhdMember_zSrvAQBAIek7" title="Fair value of contingent consideration">0. For the years ended December 31, 2025 and 2024, CKHP’s net income did not reach the required milestone in either year; accordingly, the applicable performance conditions were not achieved. As a result, no additional contingent consideration is payable in connection with these milestones.</td></tr> </table>

15000000

428571

35.0

50000

2000000

5000000

14755560

279025

58803

Note 6 – Accounts receivable, net Accounts receivable consist of the following: Schedule of accounts receivable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_492_20251231_zfn4uI9zgq6b" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20241231_zv6qxaXq86Pg" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--AccountsReceivableGrossCurrent_iI_maARNCztie_zziH9AJVarih" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">245,184</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">148,594</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_msARNCztie_zhPsBj0IaTS5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Allowance for credit losses</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,571</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,420</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCztie_zmBfjqIZPwz5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total accounts receivable, net</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">242,613</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">146,174</td><td style="text-align: left"> </td></tr> </table> As of December 31, 2025 and 2024, the Company had allowance for credit losses of $2,571 and $2,420, respectively. Movements of allowance for credit losses from accounts receivable are as follows: Schedule of movements of allowance for doubtful accounts <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Beginning balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20250101__20251231_z8I6bLcZTlFd" style="width: 16%; text-align: right" title="Beginning balance">2,420</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20240101__20241231_zgxtC0tFUADh" style="width: 16%; text-align: right" title="Beginning balance">2,504</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20230101__20231231_zCAfy3PFQ9h2" style="width: 16%; text-align: right" title="Beginning balance">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Addition</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--AllowanceForDoubtfulAccountsReceivableRecoveries_c20250101__20251231_zFA07V3bElI9" style="text-align: right" title="Addition">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--AllowanceForDoubtfulAccountsReceivableRecoveries_c20240101__20241231_zCRZ6NCKiOF1" style="text-align: right" title="Addition">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsReceivableRecoveries_c20230101__20231231_zQ9WpTVLSUQi" style="text-align: right" title="Addition">2,463</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange rate effect</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--AllowanceForDoubtfulAccountsReceivableExchangeRateEffect_c20250101__20251231_zkEYFEvXoAje" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate effect">(149</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--AllowanceForDoubtfulAccountsReceivableExchangeRateEffect_c20240101__20241231_zbJEaAkHzY98" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate effect">(84</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--AllowanceForDoubtfulAccountsReceivableExchangeRateEffect_c20230101__20231231_ztoagTa4sB" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate effect">41</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20250101__20251231_zxZnjc8wr9ch" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">2,571</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20240101__20241231_zRLpGlfLc0p7" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">2,420</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20230101__20231231_zvfutuzWUi8j" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">2,504</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise)

Accounts receivable consist of the following: Schedule of accounts receivable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" id="xdx_492_20251231_zfn4uI9zgq6b" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20241231_zv6qxaXq86Pg" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--AccountsReceivableGrossCurrent_iI_maARNCztie_zziH9AJVarih" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">245,184</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">148,594</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_msARNCztie_zhPsBj0IaTS5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Allowance for credit losses</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,571</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,420</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCztie_zmBfjqIZPwz5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total accounts receivable, net</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">242,613</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">146,174</td><td style="text-align: left"> </td></tr> </table>

245184

148594

2571

2420

242613

146174

2571

2420

Movements of allowance for credit losses from accounts receivable are as follows: Schedule of movements of allowance for doubtful accounts <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">For the Year ended December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Beginning balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20250101__20251231_z8I6bLcZTlFd" style="width: 16%; text-align: right" title="Beginning balance">2,420</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20240101__20241231_zgxtC0tFUADh" style="width: 16%; text-align: right" title="Beginning balance">2,504</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20230101__20231231_zCAfy3PFQ9h2" style="width: 16%; text-align: right" title="Beginning balance">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Addition</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--AllowanceForDoubtfulAccountsReceivableRecoveries_c20250101__20251231_zFA07V3bElI9" style="text-align: right" title="Addition">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--AllowanceForDoubtfulAccountsReceivableRecoveries_c20240101__20241231_zCRZ6NCKiOF1" style="text-align: right" title="Addition">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsReceivableRecoveries_c20230101__20231231_zQ9WpTVLSUQi" style="text-align: right" title="Addition">2,463</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange rate effect</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--AllowanceForDoubtfulAccountsReceivableExchangeRateEffect_c20250101__20251231_zkEYFEvXoAje" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate effect">(149</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--AllowanceForDoubtfulAccountsReceivableExchangeRateEffect_c20240101__20241231_zbJEaAkHzY98" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate effect">(84</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--AllowanceForDoubtfulAccountsReceivableExchangeRateEffect_c20230101__20231231_ztoagTa4sB" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate effect">41</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20250101__20251231_zxZnjc8wr9ch" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">2,571</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20240101__20241231_zRLpGlfLc0p7" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">2,420</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20230101__20231231_zvfutuzWUi8j" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">2,504</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2420

2504

2463

-149 -84 41

2571

2420

2504

Note 7 – Inventories Inventories consist of the following: Schedule of inventories <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zFxCHnZmBXul" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20241231_zhTMVnW3dYe2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--InventoryFinishedGoods_iI_zBMEzVLzRHAf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Trading goods</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,844</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">128,977</td><td style="width: 1%; text-align: left"> </td></tr> </table>

Inventories consist of the following: Schedule of inventories <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zFxCHnZmBXul" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20241231_zhTMVnW3dYe2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--InventoryFinishedGoods_iI_zBMEzVLzRHAf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Trading goods</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,844</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">128,977</td><td style="width: 1%; text-align: left"> </td></tr> </table>

2844

128977

Note 8 – Other receivables Other receivables consist of the following: Schedule of other receivables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_z7lpzWIWSoB9" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20241231_zbeQcIj9zqIl" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--OtherReceivablesNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EmployeeAdvanceAndOthersMember_zzpnApTnH9y8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Employee advance and others</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">82,964</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,596</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherReceivablesNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--NonrelatedPartyMember_zYO2AeAgMojc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">82,964</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,596</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Other receivables consist of the following: Schedule of other receivables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_z7lpzWIWSoB9" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20241231_zbeQcIj9zqIl" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--OtherReceivablesNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EmployeeAdvanceAndOthersMember_zzpnApTnH9y8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Employee advance and others</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">82,964</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,596</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherReceivablesNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--NonrelatedPartyMember_zYO2AeAgMojc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">82,964</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,596</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

82964

4596

82964

4596

Note 9 – Property and equipment, net Property and equipment, net consist of the following: Schedule of property and equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_zlJtxoVE4Cei" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025 </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20241231_zrWj4Cn3NNzb" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_z50okWySavh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Office equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">235,503</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">167,257</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zyS825Ycqgok" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Leasehold improvement</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,364</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,299</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzHdg_zUaIV82vjba5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Subtotal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">247,867</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">178,556</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzHdg_zYUCKBENwppf" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Property and equipment, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">247,867</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">178,556</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzHdg_z6jHYMEBeWq6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(110,573</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(90,844</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzHdg_zY1wF4MvhR5h" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">137,294</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">87,712</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Depreciation expense for the years ended December 31, 2025, 2024 and 2023 amounted to $38,549, $22,111 and $4,886, respectively.

Property and equipment, net consist of the following: Schedule of property and equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_zlJtxoVE4Cei" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025 </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20241231_zrWj4Cn3NNzb" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_z50okWySavh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Office equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">235,503</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">167,257</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zyS825Ycqgok" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Leasehold improvement</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,364</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">11,299</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzHdg_zUaIV82vjba5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Subtotal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">247,867</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">178,556</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzHdg_zYUCKBENwppf" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Property and equipment, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">247,867</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">178,556</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzHdg_z6jHYMEBeWq6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(110,573</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(90,844</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzHdg_zY1wF4MvhR5h" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">137,294</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">87,712</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

235503

167257

12364

11299

247867

178556

247867

178556

110573

90844

137294

87712

38549

22111

4886

Note 10 – Intangible assets, net Intangible assets consisted of the following: Schedule of intangible assets, net <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zCg67YvY19Ve" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20241231_z7n0m1mbWo4a" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_zmdwGbtue3dj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">30,637</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">19,681</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--DistributionRightsMember_zVAscSGhwXya" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Distribution rights</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">300,347</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">337,827</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_maFLIANzjzm_zMqk8RjAuPXj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">330,984</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">357,508</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msFLIANzjzm_zpU9ZgqUjEWh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(169,550</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(20,213</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzjzm_zUge9mGg2Dh2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total intangible assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">161,434</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">337,295</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Amortization expense for the years ended December 31, 2025, 2024 and 2023 amounted to $156,660, $20,172 and $0, respectively. Impairment of intangibles assets for the years ended December 31, 2025, 2024 and 2023 amounted to $37,480, $14,755,560 and $0, respectively. <p id="xdx_896_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zZzCcSSAbStl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table sets forth the Company’s amortization expense for the next five years ending: Schedule of amortization expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20251231_zeLAE0Ls5EMb" style="font-weight: bold; text-align: center">Amortization</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">expenses</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_maFLIANzw4R_znRC5bmThoC7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Twelve months ending December 31, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">138,221</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_maFLIANzw4R_zEyyVpV3ubsi" style="vertical-align: bottom; background-color: White"> <td>Twelve months ending December 31, 2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,127</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_maFLIANzw4R_zdsZB1GjJ4z1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Twelve months ending December 31, 2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,127</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_maFLIANzw4R_zw7ses5tacoh" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Twelve months ending December 31, 2029</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,959</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzw4R_zoL2yQklRhLl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">161,434</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Intangible assets consisted of the following: Schedule of intangible assets, net <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zCg67YvY19Ve" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20241231_z7n0m1mbWo4a" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_zmdwGbtue3dj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">30,637</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">19,681</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--DistributionRightsMember_zVAscSGhwXya" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Distribution rights</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">300,347</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">337,827</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_maFLIANzjzm_zMqk8RjAuPXj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">330,984</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">357,508</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msFLIANzjzm_zpU9ZgqUjEWh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(169,550</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(20,213</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzjzm_zUge9mGg2Dh2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total intangible assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">161,434</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">337,295</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

30637

19681

300347

337827

330984

357508

169550

20213

161434

337295

156660

20172

37480 14755560 0

<p id="xdx_896_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zZzCcSSAbStl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table sets forth the Company’s amortization expense for the next five years ending: Schedule of amortization expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20251231_zeLAE0Ls5EMb" style="font-weight: bold; text-align: center">Amortization</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">expenses</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_maFLIANzw4R_znRC5bmThoC7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Twelve months ending December 31, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">138,221</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_maFLIANzw4R_zEyyVpV3ubsi" style="vertical-align: bottom; background-color: White"> <td>Twelve months ending December 31, 2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,127</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_maFLIANzw4R_zdsZB1GjJ4z1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Twelve months ending December 31, 2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,127</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_maFLIANzw4R_zw7ses5tacoh" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Twelve months ending December 31, 2029</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,959</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzw4R_zoL2yQklRhLl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">161,434</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

138221

6127

10959

161434

Note 11 – Forward Purchase Agreements On November 9, 2022 and November 13, 2022, 8i, EHL, and certain institutional investors, HB Strategies LLC (the “Seller 1”) and Alto Opportunity Master Fund, SPC - Segregated Master Portfolio B (“Seller 2”) entered into an agreement (the “Prepaid Forward Agreement 1” and “Prepaid Forward Agreement 2”), respectively, for an equity prepaid forward transaction (the “Prepaid Forward Transaction 1” and “Prepaid Forward Transaction 2”). Pursuant to the terms of the Prepaid Forward Agreements, Seller 1 and Seller 2 may (i) purchase through a broker in the open market, from holders of Shares other than 8i Acquisition or affiliates thereof, 8i Acquisition’s ordinary shares, no par value, (the “Shares”), or (ii) reverse Seller 1’s and Seller 2’s prior exercise of redemption rights as to Shares in connection with the Business Combination (all such purchased or reversed Shares, the “Recycled Shares 1” and “Recycled Shares 2”, respectively). While Seller 1 and Seller 2 has no obligation to purchase any Shares under the Prepaid Forward Agreement 1 and Prepaid Forward Agreement 2, the aggregate total Recycled Shares 1 and Recycled Shares 2 that may be purchased or reversed under the Prepaid Forward Agreement 1 and Prepaid Forward Agreement 2 shall be no more than <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20221109__20221109__us-gaap--TypeOfArrangementAxis__custom--PrepaidForwardAgreementOneMember__srt--RangeAxis__srt--MaximumMember_zNRp4aZt9NG" title="Number of shares purchased"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20221113__20221113__us-gaap--TypeOfArrangementAxis__custom--PrepaidForwardAgreementOneMember__srt--RangeAxis__srt--MaximumMember_z6JNjsKZmeYi" title="Number of shares purchased">70,000 shares and <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20221109__20221109__us-gaap--TypeOfArrangementAxis__custom--PrepaidForwardAgreementTwoMember__srt--RangeAxis__srt--MaximumMember_zw0sS0CFXpQe" title="Number of shares purchased"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesPurchasedForAward_c20221113__20221113__us-gaap--TypeOfArrangementAxis__custom--PrepaidForwardAgreementTwoMember__srt--RangeAxis__srt--MaximumMember_zQyAuTIe8Tlj" title="Number of shares purchased">56,250 shares, respectively. Seller 1 and Seller 2 have agreed to hold the Recycled Shares 1 and Recycled Shares 2, for the benefit of (a) 8i Acquisition until the closing of the Business Combination (the “Closing”) and (b) the Company after the Closing (each a “Counterparty”). Seller 1 and Seller 2 also may not beneficially own greater than <span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20221109__srt--RangeAxis__srt--MaximumMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InstitutionalInvestorsMember_zgUWcS55nTbl" title="Beneficially ownership percentage"><span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20221113__srt--RangeAxis__srt--MaximumMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--InstitutionalInvestorsMember_zByFPkFCAnY6" title="Beneficially ownership percentage">9.9% of issued and outstanding Shares following the Business Combination. The key terms of the forward contracts are as follows: - Sellers can terminate the Transaction no later than the later of: (a) Third Local Business Day following the Optional Early Termination (“OET”); (b) the first Payment Date after the OET Date which shall specify the quantity by which the Number of Shares is to be reduced (such quantity, the “Terminated Shares”) Seller shall terminate the Transaction in respect of any Shares sold on or prior to the Maturity Date. The Counterparty is entitled to an amount from the Seller equal to the number of terminated shares multiplied by the Reset Price. -Seller 1 and Seller 2 are entitled to receive the Maturity Consideration, an amount equal to the product of: (1) Number of Recycled Shares specified in the Pricing Date Notice, less(b) the number of Terminated Shares multiplied by (2) USD<span id="xdx_900_eus-gaap--ForwardContractIndexedToEquitySettlementShareFairValuePerShare_iI_uUSDPShares_c20221109__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ForwardContractsMember_zfZdF7lSHUwj" title="Forward contract, fair value per share"><span id="xdx_901_eus-gaap--ForwardContractIndexedToEquitySettlementShareFairValuePerShare_iI_uUSDPShares_c20221113__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ForwardContractsMember_zzjvZITehW0i" title="Forward contract, fair value per share">50.00 (the “Maturity Consideration”), in cash. The Company can also pay the Seller 1 and Seller 2 shares based on the Company’s average volume weighted average share price (“VWAP”) of the Shares over 30 Scheduled Trading Days ending on the Maturity Date. Such settlement consideration or OET is considered to be an embedded feature (or instrument) with in the Prepaid Forward Transaction 1 and 2. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) - The Prepaid Forward Transaction 1 and 2 required physical settlement by repurchase of remaining of the recycled shares in exchange for cash and if either the amount to be paid or the settlement date varies based on specified conditions, the earlier of a) first anniversary of the closing of the transactions between Counterparty and EUDA on November 18, 2022 or b) the date specified by Seller in a written notice to be delivered at Seller’s discretion (not earlier than the day such notice is effective) after the occurrence of a VWAP Trigger Event, those instruments shall be measured subsequently at the amount of cash that would be paid under the conditions specified in the contract if settlement occurred at the reporting date, recognizing the resulting change in that amount from the previous reporting date as interest cost, which we recorded as change in fair value of prepaid forward purchase liability. In accordance with ASC 480, Distinguishing Liabilities from Equity, the Company has determined that the prepaid forward contract is a financial instrument other than a share that represent or are indexed to obligations to repurchase the issuer’s equity shares by transferring assets, referred to herein as the “prepaid forward purchase liability” on its consolidated balance sheets. The Company initially measure the prepaid forward purchase liability at fair value and measured subsequently at fair value with changes in fair value recognized in earnings. As of the closing of the Business Combination on November 17, 2022, the fair value of the prepaid forward purchase liability was $7,409,550. As of December 31, 2024, December 31, 2023, and June 8, 2023 (settlement date), the prepaid forward purchase liabilities amounted to $0, $0, and $21,624,711, respectively. For the years ended December 31, 2024 and 2023, the change of fair value of the prepaid forward purchase liability was amounted to $0 and a loss of $1,303,658, respectively. On June 8, 2023, the Company and the Seller 1 and Seller 2 entered into amendments to the Prepaid Forward Agreement 1 and Prepaid Forward Agreement 2 (together, the “Amendments”), to amend the definition of “Maturity Consideration,” such that, Maturity Consideration shall consist of 40,000 ordinary shares of EUDA to be issued to the each Seller by the Company. Pursuant to the Prepaid Forward Agreement 1 and Prepaid Forward Agreement 2, the maturity date of the Prepaid Forward Transactions (the “Maturity Date”) may be accelerated by the Sellers after any occurrence wherein during any 30 consecutive trading-day period, the dollar volume-weighted average price of the Company’s ordinary shares for 20 trading days is less than $60.00 per share. Pursuant to the Amendments, the parties agreed that the Prepaid Forward Transactions shall be accelerated as of the date of the Amendments, and accordingly, the 40,000 ordinary shares (or 80,000 ordinary shares in the aggregate), became immediately due and payable to the Sellers upon execution of the Amendments. The Amendments provide the Sellers with registration rights for the ordinary shares issuable as Maturity Consideration, and also prohibit the Sellers from selling such ordinary shares on any exchange business day in an amount greater than 15% of the daily trading volume of the Company’s ordinary shares on such day. In addition, as of June 8, 2023 (the “Maturity Date”), the Sellers became entitled to retain (a) the remaining prepayment amount paid from the Company’s trust account to the Sellers upon consummation of the Company’s business combination, and (b) the remaining ordinary shares held by each Seller that were subject to the Prepaid Forward Transactions. Pursuant to the Amendments, no other fees, consideration or other amounts are due to the Seller or the Company upon the Maturity Date. These 80,000 ordinary shares were issued on June 8, 2023 pursuant to the agreement. As a result, the Company recognized $2,635,816 loss of settlement on the Prepaid Forward Agreements for the year ended December 31, 2023.

70000

56250

0.099

50.00

7409550 0 0 21624711 0 1303658

40000

60.00

40000

80000

0.15

80000

-2635816

Note 12 – Credit facilities <p id="xdx_890_eus-gaap--ScheduleOfShortTermDebtTextBlock_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrivateLendersMember_zeQZBbi9LhF4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Short term loans – private lenders Outstanding balances on short term loans from private lenders consist of the following: Schedule of short-term loans <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Lender Name</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Interest Rate</td><td> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Collateral/ Guarantee</td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 15%; text-align: center"><span id="xdx_901_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--KongWeiPengMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zZINK3uthWn" title="Lender name">Kong Wei Peng</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_90E_eus-gaap--ShortTermDebtTerms_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--KongWeiPengMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zB2SHaV4xrbb" title="Maturities">Due on demand</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_903_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--KongWeiPengMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zQQJ6VQA0Ow5">0.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_90D_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--KongWeiPengMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zO6EYkQKjvAj" title="Collateral/Guarantee">None</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_906_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--KongWeiPengMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_z2IYkIT6Jncl" title="Short term loans - related parties">2,464</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_905_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--KongWeiPengMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zBgJzYBhCYG9" title="Short term loans - related parties">2,236</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span id="xdx_902_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--RaleighInvestmentMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zfkUQvEnVNO8" title="Lender name">Raleigh Investment</td><td> </td> <td style="text-align: center"><span id="xdx_90B_eus-gaap--ShortTermDebtTerms_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--RaleighInvestmentMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zee86FBir6Sd" title="Maturities">January 31, 2025 (Repaid on January 31, 2025)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--RaleighInvestmentMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zGYx0DAm2igd">3.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center"><span id="xdx_908_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--RaleighInvestmentMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zvMKIXo02Yw2" title="Collateral/Guarantee">None</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--RaleighInvestmentMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zmvvAzvV43Vh" title="Short term loans - related parties">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--RaleighInvestmentMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zKl3bAxCSTFf" title="Short term loans - related parties">12,198</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"><span id="xdx_909_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiAsiaLimitedMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zBJLh4BxcvTe" title="Lender name">8i Asia Limited</td><td> </td> <td style="text-align: center"><span id="xdx_909_eus-gaap--ShortTermDebtTerms_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiAsiaLimitedMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zTj9CMHHwXl5" title="Maturities">June 30, 2025 to December 31, 2025 (Repaid in March 2026)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiAsiaLimitedMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember__srt--RangeAxis__srt--MinimumMember_znOz1VFyz9Ng">0.0-<span id="xdx_902_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiAsiaLimitedMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember__srt--RangeAxis__srt--MaximumMember_zpfMdRL6qm3f">8.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center"><span id="xdx_901_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiAsiaLimitedMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zzgZjyEWbN4j" title="Collateral/ Guarantee">None</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_903_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiAsiaLimitedMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zoE7FFi2kaul" title="Short term loans - related parties">372,190</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--EightiAsiaLimitedMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zQxtWgRPAIUl" title="Short term loans - related parties">513,640</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Total</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">374,654</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">528,074</td><td style="text-align: left"> </td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) <p id="xdx_894_eus-gaap--ScheduleOfShortTermDebtTextBlock_hus-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zKqLjDHaeoRa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Short term loans – related parties Outstanding balances on short term loans from related parties consist of the following: Schedule of short-term loans <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Lender Name</td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Interest Rate</td><td> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Collateral/ Guarantee</td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 15%; text-align: center"><span id="xdx_905_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--AlfredLimMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_fKDIp_zPZZagaMRT78" title="Lender name">Alfred Lim (2)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 13%; text-align: center"><span id="xdx_90A_eus-gaap--ShortTermDebtTerms_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--AlfredLimMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_fKDIp_zUqIeZzI3uef">December 31, 2023, extended to December 31, 2025 (Repaid in March 2026)</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90B_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--AlfredLimMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_z8AV1pPH4Fre" title="Interest Rate">8.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_908_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--AlfredLimMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zt1pa3cDLV38" title="Collateral/Guarantee">None</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_900_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--AlfredLimMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_ztxBJgffhxl" title="Short term loans">276,558</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_901_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--AlfredLimMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zTrS471PENN1" title="Short term loans">183,205</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span id="xdx_90A_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiAsiaLimitedMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_fKDMp_z7AydUeKstFg" title="Lender Name">8i Enterprises Pte. Ltd (3)</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_90D_eus-gaap--ShortTermDebtTerms_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiAsiaLimitedMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_fKDEp_zsjXmz2bzymk">December 31, 2025 (1) (Repaid in March 2026)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiEnterprisesPteLtdMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zzN4fYN36Nb1" title="Interest Rate">8.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiEnterprisesPteLtdMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zVXrgFciMWif" title="Collateral/ Guarantee">None</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_909_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiEnterprisesPteLtdMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zPJmC1Dfx6e7" title="Short term loans">1,498,155</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90B_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--EightiEnterprisesPteLtdMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zU8c7Ewrhj72" title="Short term loans">254,892</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">Total</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,774,713</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">438,097</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On March 15, 2024, loan from 8i Enterprises Pte. Ltd and Meng Dong (James) Tan were converted into the Company’s ordinary shares (refer to Note 16). During the year ended December 31, 2024, the Company entered into new loan agreements with 8i Enterprises Pte. Ltd., borrowing an aggregate amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHNob3J0LXRlcm0gbG9hbnMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--EightiEnterprisesPteLtdMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zNrDBFHROnm2" title="Short term loans - related parties">254,892. During the year ended December 31, 2025, the Company entered into new loan agreements with 8i Enterprises Pte. Ltd., borrowing an aggregate amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHNob3J0LXRlcm0gbG9hbnMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--OtherShortTermBorrowings_iI_pp0p0_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiEnterprisesPteLtdMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_z41z1WnD6eeh" title="Short term loans - related parties">1,325,982. The loans bear interest at a rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHNob3J0LXRlcm0gbG9hbnMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiEnterprisesPteLtdMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_znViQW3LNvsc" title="Interest Rate">8% and are scheduled to mature on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHNob3J0LXRlcm0gbG9hbnMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--ShortTermDebtTerms_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiEnterprisesPteLtdMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zGs9FcBtmSRd" title="Maturities">December 31, 2025. The Company paid off the principal and interest balance in March 2026.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Mr. Alfred Lim is a Chief Executive Officer, an executive director and shareholder of the Company.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Mr. Meng Dong (James) Tan, the Company’s related party who had more than <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHNob3J0LXRlcm0gbG9hbnMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiEnterprisesPteLtdMember_zzCmlQE1lkf9" title="Interest rate">10% ownership of the Company, is the sole shareholder and director of 8i Enterprises Pte. Ltd. Mr. Tan has sole voting and dispositive power over such shares.</td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) <p id="xdx_892_eus-gaap--ConvertibleDebtTableTextBlock_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zWqmeCSK9Rf4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Convertible notes – third parties Outstanding balances on convertible notes consist of the following: Schedule of convertible notes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Lender Name</td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Terms</td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 15%; text-align: center"><span id="xdx_909_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--MadamChongAhKawMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_fKDEp_zx8RqasrBR95" title="Bank/Private lender Name">Madam Chong Ah Kaw (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 13%; text-align: center"><span id="xdx_906_eus-gaap--DebtInstrumentMaturityDate_dd_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--MadamChongAhKawMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zeW1bMTtB8u6" title="Maturities">January 1, 2025</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90D_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--MadamChongAhKawMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_z5AjVDXOPQLf" title="Interest Rate">6.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center">Automatically be converted into the 167 of the Company’s ordinary shares on maturity date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_907_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--MadamChongAhKawMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zNdALq8BMiq8" title="Convertible notes payable">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90E_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--MadamChongAhKawMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zB0cSEPrAqK2" title="Convertible notes payable">22,365</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span id="xdx_90A_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--SarinaBintiMdAminMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_fKDIp_zEeVABFrlR0f" title="Bank/Private lender Name">Sarina Binti Md Amin (2)</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_dd_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--SarinaBintiMdAminMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zzBTKqOaSYW" title="Maturities">February 1, 2025</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--SarinaBintiMdAminMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zWZknlsV4nY9" title="Interest Rate">6.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center">Automatically be converted into the 33 of the Company’s ordinary shares on maturity date</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--SarinaBintiMdAminMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zf9rNN9uA3rc" title="Convertible notes payable">4,929</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--SarinaBintiMdAminMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zdMe8CGK8BA7" title="Convertible notes payable">4,472</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"><span id="xdx_905_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--RosliBlnAbdLatlfMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_fKDIp_zv1SWfJucRR2" title="Bank/Private lender Name">Rosli Bin Abd Latif</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_dd_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--RosliBlnAbdLatlfMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_z0mB4lzqAKl3" title="Maturities">January 25, 2025</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--RosliBlnAbdLatlfMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zsGhwNqUPpKh" title="Interest Rate">6.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center">Automatically be converted into the 17 of the Company’s ordinary shares on maturity date</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90C_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--RosliBlnAbdLatlfMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zy062iJVxQPe" title="Convertible notes payable">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90B_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--RosliBlnAbdLatlfMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zMnPOEN1SI15" title="Convertible notes payable">2,236</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Total</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,929</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">29,073</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In January 2025, the Company has issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_900_eus-gaap--ConversionOfStockSharesConverted1_c20250101__20250131__us-gaap--LineOfCreditFacilityAxis__custom--MadamChongAhKawMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zF0sAzR8lzmf">167 shares of its ordinary shares to Madam Chong Ah Kaw in connection with the conversion of the convertible note.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">As of the date these financial statements were issued, the Company had initiated the conversion of the notes held by Sarina Binti Md Amin into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--ConversionOfStockSharesConverted1_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--SarinaBintiMdAminMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zkGl5Tp6KiV7">33 unregistered ordinary shares, with the settlement of such conversion currently in progress.</td></tr> </table> On August 1, 2025, the Company entered into a convertible promissory note (“Convertible Promissory Note”) agreement and issued a $1,000,000 note. The note was convertible into the Company’s ordinary shares at a variable conversion price based on a discount to the market price, resulting in a variable number of shares issuable. The Company determined that the embedded conversion feature was not indexed to its own stock and therefore bifurcated it as a derivative liability, initially measured at fair value, with the residual proceeds allocated to the host debt. During the year ended December 31, 2025, the note was fully converted into <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ConveribleNoteAgreementMember_zNhcJBuSmAvc" title="Convertible promissory note converted into shares">32,555 ordinary shares. As the conversion occurred within the same reporting period as issuance, the fair value of the derivative liability at issuance approximated its fair value at conversion, and no material gain or loss was recognized. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) <p id="xdx_896_eus-gaap--ConvertibleDebtTableTextBlock_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_zYiriqPTrsp" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Convertible notes – related parties Schedule of convertible notes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Lender Name</td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Interest Rate</td><td> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Terms</td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 15%; text-align: center"><span id="xdx_900_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightIHoldingsTwoPtdLtdMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_fKDEp_z6m4Ado5TVX6" title="Bank/Private lender Name">8i Enterprises Pte. Ltd (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 13%; text-align: center"><span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_c20240101__20241231__us-gaap--LineOfCreditFacilityAxis__custom--EightIHoldingsTwoPtdLtdMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_fKDIp_zQaq8n5vjG08" title="Maturities">December 31, 2025 (2)</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_906_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightIHoldingsTwoPtdLtdMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_zhLQzHSzSjM4" title="Interest Rate">0.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_900_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightIHoldingsTwoPtdLtdMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_fKDEp_zpnA8MRLneIh" title="Terms">Right to convert into the Company’s ordinary shares equal to the unpaid principal amount at $25.4 per shares at any time and from time to time.</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_90F_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightIHoldingsTwoPtdLtdMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_zzAoYVaLkHsl" title="Convertible notes payable">22,373</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_909_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--EightIHoldingsTwoPtdLtdMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_zTHetbMrNo4c" title="Convertible notes payable">22,373</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span id="xdx_90A_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--MengDongJamesTanMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_fKDMp_zQwBkbOUwQK5" title="Lender Name">Meng Dong (“James”) Tan (3)</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_c20240101__20241231__us-gaap--LineOfCreditFacilityAxis__custom--MengDongJamesTanMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_fKDQp_zmTwGzG68aIj" title="Maturities">December 31, 2025 (4)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--MengDongJamesTanMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_zwSCpIanQ3tj" title="Interest Rate">0.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center"><span id="xdx_90C_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--MengDongJamesTanMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_fKDMp_zWuubPjHvmkd" title="Terms">Right to convert into the Company’s ordinary shares equal to the unpaid principal amount at $25.4 per shares at any time and from time to time.</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"></td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--MengDongJamesTanMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_z9XZjX86Fff1" title="Convertible notes payable">24,004</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"></td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90A_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--MengDongJamesTanMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_zElIEqEpHNTb" title="Convertible notes payable">24,004</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">Total</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">46,377</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">46,377</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Mr. Meng Dong (James) Tan, the Company’s related party who had more than <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--MengDongJamesTanMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EightIHoldingsTwoPtdLtdMember_zafx8c7NaLO" title="Lender interest rate">10% ownership of the Company, is the sole shareholder and director of 8i Enterprises Pte Ltd. Mr. Tan has sole voting and dispositive power over the shares.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Since May 15, 2023, 8i Enterprises Pte Ltd (“8iEPL”), a company owned by Mr. Tan, has been rendering certain advisory services for the Company. Pursuant to a certain Settlement Agreement between the Company and 8iEPL dated March 15, 2024 (the “8iEPL Settlement Agreement”), the Company has agreed to pay 8iEPL for a total sum of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--ProfessionalFees_c20230515__20230515__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zY64xeVqNJlf" title="Advisory services payment">180,000 for such advisory services (the “Services Payment”). Between May 15, 2023 and February 28, 2024, the Company has borrowed from 8iEPL an aggregate amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_c20230515__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zxmgO5p6xxw7" title="Debt borrowed">712,254, or a total of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_c20230512__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zeJZyfWwxJCd" title="Debt borrowed">731,373 with unpaid and accrued interests at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230515__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zWROWtOGymwc" title="Accrued interests">8% per annum (the “8iEPL Loan”). Pursuant to the 8iEPL Settlement Agreement, the Company has agreed to pay 8iEPL in full satisfaction of both the Services Payment and the 8iEPL Loan in the form a convertible note in the aggregate amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--ConvertibleDebt_iI_c20230515__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zPRbdoBs0N3i" title="Convirtible note agreegate amount">911,373 (“8iEPL Convertible Note”). In April 2024, 8iEPL assigned $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--ConvertibleDebt_iI_c20240430__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zPn6PywKmFld" title="Convirtible note agreegate amount">889,000 of 8iEPL Convertible Note to a third party and it was converted into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eus-gaap--ConversionOfStockSharesConverted1_c20240430__20240430__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zFP7KRTo0uFa" title="Shares converted">35,000 shares of the Company’s ordinary shares. Subsequently, in April 2025, a Convertible Note Extension Agreement was executed to: (i) extend the remaining 8iEPLConvertible Note’s maturity date to December 31, 2025; and (ii) provide that the outstanding unpaid balance will accrue no interest through that date. In March 2026, such balance has been fully repaid in cash by the Company.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px">(3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Mr. Meng Dong (James) Tan, the Company’s related party has more than <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--MrMengDongJamesTanMember_zEy83TGfSYzk" title="Interest rate">10% ownership of the Company.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">(4)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On May 26, 2023, the Company borrowed from Meng Dong (“James”) Tan, a significant shareholder of the Company, an aggregate amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20230526__us-gaap--TypeOfArrangementAxis__custom--JamesTanSettlementAgreementMember__srt--TitleOfIndividualAxis__custom--MrMengDongTanMember_zn9vEpqpAJg6" title="Debt principal amount">22,500, or a total of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_c20230526__us-gaap--TypeOfArrangementAxis__custom--JamesTanSettlementAgreementMember__srt--TitleOfIndividualAxis__custom--MrMengDongTanMember_zG6s5JStN5m2" title="Debt with unpaid and accured interest">24,004 with unpaid and accrued interests at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230526__us-gaap--TypeOfArrangementAxis__custom--JamesTanSettlementAgreementMember__srt--TitleOfIndividualAxis__custom--MrMengDongTanMember_zXvkPMiRg8rk" title="Accrued interests">8% per annum (the “James Tan Loan”). Pursuant to a Settlement Agreement between the Company and Mr. Tan dated <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_eus-gaap--DebtInstrumentMaturityDate_dd_c20230526__20230526__us-gaap--TypeOfArrangementAxis__custom--JamesTanSettlementAgreementMember__srt--TitleOfIndividualAxis__custom--MrMengDongTanMember_z01n6DbclH77" title="Maturity date">March 15, 2024 (the “James Tan Settlement Agreement”), the Company has agreed to issue Mr. Tan a convertible note in the aggregate amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--DebtConversionOriginalDebtAmount1_c20230526__20230526__us-gaap--TypeOfArrangementAxis__custom--JamesTanSettlementAgreementMember__srt--TitleOfIndividualAxis__custom--MrMengDongTanMember_zXoFI6Pp1ehg" title="Debt amount convertible">24,004 (the “James Tan Convertible Note”) in full satisfaction of the James Tan Loan. Subsequently, in April 2025, a Convertible Note Extension Agreement was executed to: (i) extend the James Tan Convertible Note’s maturity date to December 31, 2025; and (ii) provide that the outstanding unpaid balance will accrue no interest through that date. In March 2026, such balance has been fully repaid in cash by the Company. </td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) The Company determined that the embedded conversion feature from the convertible notes, related parties and third parties, except above mentioned Convertible Promissory Note, qualifies for the scope exception due to the embedded conversion feature indexed to the Company’s stock in accordance with ASC 815-40-15 and meet the equity requirement in accordance with ASC815-40-25. The movement of convertible notes from third parties and related parties are as following: Schedule of movement of convertible notes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThirdPartyMember_zwx34bzKfjSb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Third parties</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zcR99BAa3lte" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Related parties</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_408_eus-gaap--ConvertibleNotesPayable_iS_z3Gvd4lbGMne" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; text-align: justify">December 31, 2024 balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">29,073</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">46,377</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ProceedsFromIssuanceOfDebt_zM3XZFNPp5r8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Issuance of the convertible note</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DebtConversionConvertedInstrumentAmount1_iN_di_zHmFlZuq5S2l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Conversion</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,022,329</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DebtConversionExchangeRateDifferenceAmount_iN_di_zFfxu8Dxc63e" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Exchange rate difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,775</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--ConvertibleNotesPayable_iE_zF1movGuPKPf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">December 31, 2025 balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,969</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">46,377</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_890_eus-gaap--ScheduleOfShortTermDebtTextBlock_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PrivateLendersMember_zeQZBbi9LhF4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Short term loans – private lenders Outstanding balances on short term loans from private lenders consist of the following: Schedule of short-term loans <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Lender Name</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Interest Rate</td><td> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Collateral/ Guarantee</td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 15%; text-align: center"><span id="xdx_901_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--KongWeiPengMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zZINK3uthWn" title="Lender name">Kong Wei Peng</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_90E_eus-gaap--ShortTermDebtTerms_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--KongWeiPengMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zB2SHaV4xrbb" title="Maturities">Due on demand</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_903_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--KongWeiPengMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zQQJ6VQA0Ow5">0.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_90D_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--KongWeiPengMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zO6EYkQKjvAj" title="Collateral/Guarantee">None</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_906_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--KongWeiPengMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_z2IYkIT6Jncl" title="Short term loans - related parties">2,464</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_905_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--KongWeiPengMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zBgJzYBhCYG9" title="Short term loans - related parties">2,236</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span id="xdx_902_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--RaleighInvestmentMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zfkUQvEnVNO8" title="Lender name">Raleigh Investment</td><td> </td> <td style="text-align: center"><span id="xdx_90B_eus-gaap--ShortTermDebtTerms_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--RaleighInvestmentMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zee86FBir6Sd" title="Maturities">January 31, 2025 (Repaid on January 31, 2025)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--RaleighInvestmentMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zGYx0DAm2igd">3.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center"><span id="xdx_908_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--RaleighInvestmentMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zvMKIXo02Yw2" title="Collateral/Guarantee">None</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--RaleighInvestmentMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zmvvAzvV43Vh" title="Short term loans - related parties">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--RaleighInvestmentMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zKl3bAxCSTFf" title="Short term loans - related parties">12,198</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"><span id="xdx_909_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiAsiaLimitedMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zBJLh4BxcvTe" title="Lender name">8i Asia Limited</td><td> </td> <td style="text-align: center"><span id="xdx_909_eus-gaap--ShortTermDebtTerms_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiAsiaLimitedMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zTj9CMHHwXl5" title="Maturities">June 30, 2025 to December 31, 2025 (Repaid in March 2026)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiAsiaLimitedMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember__srt--RangeAxis__srt--MinimumMember_znOz1VFyz9Ng">0.0-<span id="xdx_902_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiAsiaLimitedMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember__srt--RangeAxis__srt--MaximumMember_zpfMdRL6qm3f">8.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center"><span id="xdx_901_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiAsiaLimitedMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zzgZjyEWbN4j" title="Collateral/ Guarantee">None</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_903_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiAsiaLimitedMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zoE7FFi2kaul" title="Short term loans - related parties">372,190</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_906_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--EightiAsiaLimitedMember__us-gaap--RelatedPartyTransactionAxis__custom--PrivateLendersMember_zQxtWgRPAIUl" title="Short term loans - related parties">513,640</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Total</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">374,654</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">528,074</td><td style="text-align: left"> </td></tr> </table>

Kong Wei Peng

Due on demand

0.000

None

2464

2236

Raleigh Investment

January 31, 2025

0.030

None

12198

8i Asia Limited

June 30, 2025 to December 31, 2025

0.000

0.080

None

372190

513640

374654

528074

<p id="xdx_894_eus-gaap--ScheduleOfShortTermDebtTextBlock_hus-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zKqLjDHaeoRa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Short term loans – related parties Outstanding balances on short term loans from related parties consist of the following: Schedule of short-term loans <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Lender Name</td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Interest Rate</td><td> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Collateral/ Guarantee</td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 15%; text-align: center"><span id="xdx_905_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--AlfredLimMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_fKDIp_zPZZagaMRT78" title="Lender name">Alfred Lim (2)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 13%; text-align: center"><span id="xdx_90A_eus-gaap--ShortTermDebtTerms_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--AlfredLimMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_fKDIp_zUqIeZzI3uef">December 31, 2023, extended to December 31, 2025 (Repaid in March 2026)</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90B_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--AlfredLimMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_z8AV1pPH4Fre" title="Interest Rate">8.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_908_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--AlfredLimMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zt1pa3cDLV38" title="Collateral/Guarantee">None</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_900_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--AlfredLimMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_ztxBJgffhxl" title="Short term loans">276,558</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_901_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--AlfredLimMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zTrS471PENN1" title="Short term loans">183,205</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span id="xdx_90A_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiAsiaLimitedMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_fKDMp_z7AydUeKstFg" title="Lender Name">8i Enterprises Pte. Ltd (3)</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_90D_eus-gaap--ShortTermDebtTerms_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiAsiaLimitedMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_fKDEp_zsjXmz2bzymk">December 31, 2025 (1) (Repaid in March 2026)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiEnterprisesPteLtdMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zzN4fYN36Nb1" title="Interest Rate">8.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiEnterprisesPteLtdMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zVXrgFciMWif" title="Collateral/ Guarantee">None</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_909_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiEnterprisesPteLtdMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zPJmC1Dfx6e7" title="Short term loans">1,498,155</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90B_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--EightiEnterprisesPteLtdMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zU8c7Ewrhj72" title="Short term loans">254,892</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">Total</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,774,713</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">438,097</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On March 15, 2024, loan from 8i Enterprises Pte. Ltd and Meng Dong (James) Tan were converted into the Company’s ordinary shares (refer to Note 16). During the year ended December 31, 2024, the Company entered into new loan agreements with 8i Enterprises Pte. Ltd., borrowing an aggregate amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHNob3J0LXRlcm0gbG9hbnMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--ShortTermBorrowings_iI_pp0p0_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--EightiEnterprisesPteLtdMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zNrDBFHROnm2" title="Short term loans - related parties">254,892. During the year ended December 31, 2025, the Company entered into new loan agreements with 8i Enterprises Pte. Ltd., borrowing an aggregate amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHNob3J0LXRlcm0gbG9hbnMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--OtherShortTermBorrowings_iI_pp0p0_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiEnterprisesPteLtdMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_z41z1WnD6eeh" title="Short term loans - related parties">1,325,982. The loans bear interest at a rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHNob3J0LXRlcm0gbG9hbnMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiEnterprisesPteLtdMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_znViQW3LNvsc" title="Interest Rate">8% and are scheduled to mature on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHNob3J0LXRlcm0gbG9hbnMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--ShortTermDebtTerms_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiEnterprisesPteLtdMember__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zGs9FcBtmSRd" title="Maturities">December 31, 2025. The Company paid off the principal and interest balance in March 2026.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Mr. Alfred Lim is a Chief Executive Officer, an executive director and shareholder of the Company.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Mr. Meng Dong (James) Tan, the Company’s related party who had more than <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHNob3J0LXRlcm0gbG9hbnMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightiEnterprisesPteLtdMember_zzCmlQE1lkf9" title="Interest rate">10% ownership of the Company, is the sole shareholder and director of 8i Enterprises Pte. Ltd. Mr. Tan has sole voting and dispositive power over such shares.</td></tr> </table>

Alfred Lim

December 31, 2023, extended to December 31, 2025

0.080

None

276558

183205

8i Enterprises Pte. Ltd

December 31, 2025

0.080

None

1498155

254892

1774713

438097

254892

1325982

0.08

December 31, 2025

0.10

<p id="xdx_892_eus-gaap--ConvertibleDebtTableTextBlock_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zWqmeCSK9Rf4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Convertible notes – third parties Outstanding balances on convertible notes consist of the following: Schedule of convertible notes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Lender Name</td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Terms</td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 15%; text-align: center"><span id="xdx_909_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--MadamChongAhKawMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_fKDEp_zx8RqasrBR95" title="Bank/Private lender Name">Madam Chong Ah Kaw (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 13%; text-align: center"><span id="xdx_906_eus-gaap--DebtInstrumentMaturityDate_dd_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--MadamChongAhKawMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zeW1bMTtB8u6" title="Maturities">January 1, 2025</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90D_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--MadamChongAhKawMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_z5AjVDXOPQLf" title="Interest Rate">6.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center">Automatically be converted into the 167 of the Company’s ordinary shares on maturity date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_907_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--MadamChongAhKawMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zNdALq8BMiq8" title="Convertible notes payable">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_90E_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--MadamChongAhKawMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zB0cSEPrAqK2" title="Convertible notes payable">22,365</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span id="xdx_90A_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--SarinaBintiMdAminMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_fKDIp_zEeVABFrlR0f" title="Bank/Private lender Name">Sarina Binti Md Amin (2)</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_dd_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--SarinaBintiMdAminMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zzBTKqOaSYW" title="Maturities">February 1, 2025</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--SarinaBintiMdAminMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zWZknlsV4nY9" title="Interest Rate">6.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center">Automatically be converted into the 33 of the Company’s ordinary shares on maturity date</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--SarinaBintiMdAminMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zf9rNN9uA3rc" title="Convertible notes payable">4,929</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--SarinaBintiMdAminMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zdMe8CGK8BA7" title="Convertible notes payable">4,472</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"><span id="xdx_905_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--RosliBlnAbdLatlfMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_fKDIp_zv1SWfJucRR2" title="Bank/Private lender Name">Rosli Bin Abd Latif</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_dd_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--RosliBlnAbdLatlfMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_z0mB4lzqAKl3" title="Maturities">January 25, 2025</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--RosliBlnAbdLatlfMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zsGhwNqUPpKh" title="Interest Rate">6.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center">Automatically be converted into the 17 of the Company’s ordinary shares on maturity date</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90C_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--RosliBlnAbdLatlfMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zy062iJVxQPe" title="Convertible notes payable">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90B_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--RosliBlnAbdLatlfMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zMnPOEN1SI15" title="Convertible notes payable">2,236</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">Total</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,929</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">29,073</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In January 2025, the Company has issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_900_eus-gaap--ConversionOfStockSharesConverted1_c20250101__20250131__us-gaap--LineOfCreditFacilityAxis__custom--MadamChongAhKawMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zF0sAzR8lzmf">167 shares of its ordinary shares to Madam Chong Ah Kaw in connection with the conversion of the convertible note.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">As of the date these financial statements were issued, the Company had initiated the conversion of the notes held by Sarina Binti Md Amin into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--ConversionOfStockSharesConverted1_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--SarinaBintiMdAminMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_zkGl5Tp6KiV7">33 unregistered ordinary shares, with the settlement of such conversion currently in progress.</td></tr> </table>

Madam Chong Ah Kaw

2025-01-01

0.060

Automatically be converted into the 167 of the Company’s ordinary shares on maturity date

22365

Sarina Binti Md Amin

2025-02-01

0.060

Automatically be converted into the 33 of the Company’s ordinary shares on maturity date

4929

4472

Rosli Bin Abd Latif

2025-01-25

0.060

Automatically be converted into the 17 of the Company’s ordinary shares on maturity date

2236

4929

29073

167

1000000

32555

<p id="xdx_896_eus-gaap--ConvertibleDebtTableTextBlock_hus-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_zYiriqPTrsp" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Convertible notes – related parties Schedule of convertible notes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Lender Name</td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Interest Rate</td><td> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Terms</td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 15%; text-align: center"><span id="xdx_900_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightIHoldingsTwoPtdLtdMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_fKDEp_z6m4Ado5TVX6" title="Bank/Private lender Name">8i Enterprises Pte. Ltd (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: center"> </td><td style="width: 13%; text-align: center"><span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_c20240101__20241231__us-gaap--LineOfCreditFacilityAxis__custom--EightIHoldingsTwoPtdLtdMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_fKDIp_zQaq8n5vjG08" title="Maturities">December 31, 2025 (2)</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right"><span id="xdx_906_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightIHoldingsTwoPtdLtdMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_zhLQzHSzSjM4" title="Interest Rate">0.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_900_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightIHoldingsTwoPtdLtdMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_fKDEp_zpnA8MRLneIh" title="Terms">Right to convert into the Company’s ordinary shares equal to the unpaid principal amount at $25.4 per shares at any time and from time to time.</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_90F_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--EightIHoldingsTwoPtdLtdMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_zzAoYVaLkHsl" title="Convertible notes payable">22,373</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right"><span id="xdx_909_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--EightIHoldingsTwoPtdLtdMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_zTHetbMrNo4c" title="Convertible notes payable">22,373</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span id="xdx_90A_eus-gaap--ShortTermDebtLender_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--MengDongJamesTanMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_fKDMp_zQwBkbOUwQK5" title="Lender Name">Meng Dong (“James”) Tan (3)</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"><span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_c20240101__20241231__us-gaap--LineOfCreditFacilityAxis__custom--MengDongJamesTanMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_fKDQp_zmTwGzG68aIj" title="Maturities">December 31, 2025 (4)</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--MengDongJamesTanMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_zwSCpIanQ3tj" title="Interest Rate">0.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center"><span id="xdx_90C_eus-gaap--DebtInstrumentCollateral_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--MengDongJamesTanMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_fKDMp_zWuubPjHvmkd" title="Terms">Right to convert into the Company’s ordinary shares equal to the unpaid principal amount at $25.4 per shares at any time and from time to time.</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"></td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--MengDongJamesTanMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_z9XZjX86Fff1" title="Convertible notes payable">24,004</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"></td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90A_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20241231__us-gaap--LineOfCreditFacilityAxis__custom--MengDongJamesTanMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesRelatedPartiesMember_zElIEqEpHNTb" title="Convertible notes payable">24,004</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">Total</td><td> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">46,377</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">46,377</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Mr. Meng Dong (James) Tan, the Company’s related party who had more than <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--MengDongJamesTanMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EightIHoldingsTwoPtdLtdMember_zafx8c7NaLO" title="Lender interest rate">10% ownership of the Company, is the sole shareholder and director of 8i Enterprises Pte Ltd. Mr. Tan has sole voting and dispositive power over the shares.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Since May 15, 2023, 8i Enterprises Pte Ltd (“8iEPL”), a company owned by Mr. Tan, has been rendering certain advisory services for the Company. Pursuant to a certain Settlement Agreement between the Company and 8iEPL dated March 15, 2024 (the “8iEPL Settlement Agreement”), the Company has agreed to pay 8iEPL for a total sum of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--ProfessionalFees_c20230515__20230515__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zY64xeVqNJlf" title="Advisory services payment">180,000 for such advisory services (the “Services Payment”). Between May 15, 2023 and February 28, 2024, the Company has borrowed from 8iEPL an aggregate amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_c20230515__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zxmgO5p6xxw7" title="Debt borrowed">712,254, or a total of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_c20230512__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zeJZyfWwxJCd" title="Debt borrowed">731,373 with unpaid and accrued interests at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230515__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zWROWtOGymwc" title="Accrued interests">8% per annum (the “8iEPL Loan”). Pursuant to the 8iEPL Settlement Agreement, the Company has agreed to pay 8iEPL in full satisfaction of both the Services Payment and the 8iEPL Loan in the form a convertible note in the aggregate amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--ConvertibleDebt_iI_c20230515__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zPRbdoBs0N3i" title="Convirtible note agreegate amount">911,373 (“8iEPL Convertible Note”). In April 2024, 8iEPL assigned $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--ConvertibleDebt_iI_c20240430__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zPn6PywKmFld" title="Convirtible note agreegate amount">889,000 of 8iEPL Convertible Note to a third party and it was converted into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eus-gaap--ConversionOfStockSharesConverted1_c20240430__20240430__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zFP7KRTo0uFa" title="Shares converted">35,000 shares of the Company’s ordinary shares. Subsequently, in April 2025, a Convertible Note Extension Agreement was executed to: (i) extend the remaining 8iEPLConvertible Note’s maturity date to December 31, 2025; and (ii) provide that the outstanding unpaid balance will accrue no interest through that date. In March 2026, such balance has been fully repaid in cash by the Company.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px">(3)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Mr. Meng Dong (James) Tan, the Company’s related party has more than <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_eus-gaap--ShortTermDebtWeightedAverageInterestRateOverTime_pid_dp_c20250101__20251231__us-gaap--LineOfCreditFacilityAxis__custom--MrMengDongJamesTanMember_zEy83TGfSYzk" title="Interest rate">10% ownership of the Company.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">(4)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On May 26, 2023, the Company borrowed from Meng Dong (“James”) Tan, a significant shareholder of the Company, an aggregate amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20230526__us-gaap--TypeOfArrangementAxis__custom--JamesTanSettlementAgreementMember__srt--TitleOfIndividualAxis__custom--MrMengDongTanMember_zn9vEpqpAJg6" title="Debt principal amount">22,500, or a total of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_c20230526__us-gaap--TypeOfArrangementAxis__custom--JamesTanSettlementAgreementMember__srt--TitleOfIndividualAxis__custom--MrMengDongTanMember_zG6s5JStN5m2" title="Debt with unpaid and accured interest">24,004 with unpaid and accrued interests at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230526__us-gaap--TypeOfArrangementAxis__custom--JamesTanSettlementAgreementMember__srt--TitleOfIndividualAxis__custom--MrMengDongTanMember_zXvkPMiRg8rk" title="Accrued interests">8% per annum (the “James Tan Loan”). Pursuant to a Settlement Agreement between the Company and Mr. Tan dated <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_eus-gaap--DebtInstrumentMaturityDate_dd_c20230526__20230526__us-gaap--TypeOfArrangementAxis__custom--JamesTanSettlementAgreementMember__srt--TitleOfIndividualAxis__custom--MrMengDongTanMember_z01n6DbclH77" title="Maturity date">March 15, 2024 (the “James Tan Settlement Agreement”), the Company has agreed to issue Mr. Tan a convertible note in the aggregate amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGNvbnZlcnRpYmxlIG5vdGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--DebtConversionOriginalDebtAmount1_c20230526__20230526__us-gaap--TypeOfArrangementAxis__custom--JamesTanSettlementAgreementMember__srt--TitleOfIndividualAxis__custom--MrMengDongTanMember_zXoFI6Pp1ehg" title="Debt amount convertible">24,004 (the “James Tan Convertible Note”) in full satisfaction of the James Tan Loan. Subsequently, in April 2025, a Convertible Note Extension Agreement was executed to: (i) extend the James Tan Convertible Note’s maturity date to December 31, 2025; and (ii) provide that the outstanding unpaid balance will accrue no interest through that date. In March 2026, such balance has been fully repaid in cash by the Company. </td></tr> </table>

8i Enterprises Pte. Ltd

2025-12-31

0.0

Right to convert into the Company’s ordinary shares equal to the unpaid principal amount at $25.4 per shares at any time and from time to time.

22373

Meng Dong (“James”) Tan

2025-12-31

0.0

Right to convert into the Company’s ordinary shares equal to the unpaid principal amount at $25.4 per shares at any time and from time to time.

24004

46377

0.10

180000

712254

731373

0.08

911373

889000

35000

0.10

22500

24004

0.08

2024-03-15

24004

The movement of convertible notes from third parties and related parties are as following: Schedule of movement of convertible notes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThirdPartyMember_zwx34bzKfjSb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Third parties</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zcR99BAa3lte" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Related parties</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_408_eus-gaap--ConvertibleNotesPayable_iS_z3Gvd4lbGMne" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; text-align: justify">December 31, 2024 balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">29,073</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">46,377</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ProceedsFromIssuanceOfDebt_zM3XZFNPp5r8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Issuance of the convertible note</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DebtConversionConvertedInstrumentAmount1_iN_di_zHmFlZuq5S2l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Conversion</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,022,329</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DebtConversionExchangeRateDifferenceAmount_iN_di_zFfxu8Dxc63e" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Exchange rate difference</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,775</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--ConvertibleNotesPayable_iE_zF1movGuPKPf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">December 31, 2025 balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,969</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">46,377</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

29073

46377

1000000

1022329

1775

4969

46377

Note 13 – Other payables and accrued liabilities Schedule of other payables and accrued liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231_znXg70M4nJCf" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20241231_z8K6TPBPzu8l" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--AccruedLiabilitiesCurrent_iI_zIDvsc7KM41k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued expenses (i)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,351,245</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,180,519</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccruedPayrollTaxesCurrent_iI_zQatPTngkv3c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued payroll</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">613,590</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">413,219</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InterestPayableCurrent_iI_zVvDRIFRRc1e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Accrued interests (ii)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,391</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iTI_zw34gZLuUokf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total other payables and accrued liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,964,835</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,598,129</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Accrued expenses</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The balance of accrued expenses represented amount due to third parties service providers which include marketing consulting service, IT related professional service, legal, audit and accounting fees, and other miscellaneous office related expenses.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Accrued interests</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The balance of accrued interests represented the balance of interest payable from short-term loan – third parties.</td></tr> </table>

Schedule of other payables and accrued liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231_znXg70M4nJCf" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20241231_z8K6TPBPzu8l" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--AccruedLiabilitiesCurrent_iI_zIDvsc7KM41k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued expenses (i)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,351,245</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,180,519</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccruedPayrollTaxesCurrent_iI_zQatPTngkv3c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued payroll</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">613,590</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">413,219</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InterestPayableCurrent_iI_zVvDRIFRRc1e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Accrued interests (ii)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,391</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_iTI_zw34gZLuUokf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total other payables and accrued liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,964,835</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,598,129</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Accrued expenses</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The balance of accrued expenses represented amount due to third parties service providers which include marketing consulting service, IT related professional service, legal, audit and accounting fees, and other miscellaneous office related expenses.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Accrued interests</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The balance of accrued interests represented the balance of interest payable from short-term loan – third parties.</td></tr> </table>

1351245

1180519

613590

413219

4391

1964835

1598129

Note 14 – Warrant liabilities On November 26, 2025, the Company issued a warrant to purchase up to <span id="xdx_906_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_pid_c20251126__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zGX4P5pKlbJ7" title="Warrants to purchase ordinary shares">100,000 ordinary shares in connection with a securities purchase agreement and received proceeds of $<span id="xdx_903_eus-gaap--ProceedsFromIssuanceOfWarrants_c20251126__20251126__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_zCb63lGgs2xj" title="Proceeds from issuance of warrant">100,000. The warrant was subsequently amended, including a reduction in the exercise price. The Company determined that the warrant meets the definition of a derivative under ASC 815 and does not qualify for equity classification, as its settlement provisions are not solely indexed to the Company’s own stock. Accordingly, the warrant is classified as a derivative liability and is measured at fair value at issuance and at each reporting date, with changes in fair value recognized in the consolidated statements of operations. The warrant liability was initially recognized at its fair value of $100,000 upon issuance. As of December 31, 2025, the fair value of the warrant liability was $125,000, resulting in a $25,000 loss recognized in the consolidated statements of operations for the year ended December 31, 2025. The fair value of the warrant liability is classified within Level 3 of the fair value hierarchy due to the use of significant unobservable inputs, including consideration of the contractual repurchase feature at $1.25 per warrant share. As the conditions required to trigger the forced cash exercise provision were not met, the Company elected to exercise its contractual repurchase right. Accordingly, in March 2026, the Company repurchased the warrant in full for $<span id="xdx_90B_eus-gaap--StockRepurchasedAndRetiredDuringPeriodValue_c20260301__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zjveOgLycw01" title="Warrants repurchased">125,000. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise)

100000

100000 125000 -25000

1.25

125000

Note 15 – Related party balances and transactions Related party balances Other receivable – related party Schedule of related party balances <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Name of Related Party</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Relationship</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nature</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251231_zf5JiAn7wI69" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241231_zIyEau7xh0Da" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_eus-gaap--OtherReceivables_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlexLaiKumWengMember_zyBPd3U6xjHd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 20%; text-align: left">Alex Lai Kum Weng</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--RelatedPartyTransactionDescriptionOfRelationship_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlexLaiKumWengMember_z96ePJq988ad" style="width: 18%; text-align: center">Director of CKHP</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td id="xdx_98E_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlexLaiKumWengMember_zJTooP2Pkiz8" style="width: 18%; text-align: center">Employee advance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">8,625</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">19,497</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherReceivables_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlexLaiKumWengMember_zDCNwg2LdEvh" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivable – related party</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--RelatedPartyTransactionDescriptionOfRelationship_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlexLaiKumWengMember_zUOniSxtcfy5" style="text-align: center">Director of CKHP</td><td style="text-align: left"> </td><td> </td> <td id="xdx_98E_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlexLaiKumWengMember_zZzfVQjXkXM8" style="text-align: center">Employee advance</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,625</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">19,497</td><td style="text-align: left"> </td></tr> </table> Other payables – related parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Name of Related Party</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Relationship</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nature</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zGIeC5msL8h" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241231_zULyGB2Tx9o" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KentRidgeHealthPteLtdMember_zHiIt19KcjC" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 20%; text-align: left">Kent Ridge Health Pte Ltd</td><td style="width: 2%"> </td> <td id="xdx_983_ecustom--RelatedPartyTransactionDescriptionOfRelationship_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KentRidgeHealthPteLtdMember_z5FMFvOGlk75" style="width: 18%; text-align: center">Shareholders of this entity also are the shareholders of the Company</td><td style="width: 2%"> </td> <td id="xdx_980_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KentRidgeHealthPteLtdMember_zIavZikBHQ2i" style="width: 18%; text-align: center">Operating expense paid on behalf of the Company</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">395,779</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">395,779</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MengDongJamesTanMember_zgkfng07Q0Fg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Meng Dong (James) Tan</td><td> </td> <td id="xdx_981_ecustom--RelatedPartyTransactionDescriptionOfRelationship_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MengDongJamesTanMember_zImhib7tJiA1" style="text-align: center">Shareholder of the Company</td><td> </td> <td id="xdx_983_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MengDongJamesTanMember_z6ukPzMhhSp2" style="text-align: center">Operating expense paid on behalf of the Company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,181</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,181</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChongYewYenMember_zinAVxSEB0I8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Chong Yew Yen</td><td> </td> <td id="xdx_98A_ecustom--RelatedPartyTransactionDescriptionOfRelationship_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChongYewYenMember_zPV5L7Iiheyj" style="text-align: center">Director of CKHP (resigned on July 31, 2024) and shareholder of the Company</td><td> </td> <td id="xdx_98E_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChongYewYenMember_zDUj4A7SXfu4" style="text-align: center">Operating expense paid on behalf of the Company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">230</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">230</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EightiEnterprisesPtdLtdMember_zscIYINUj0Zf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">8i Enterprises Pte Ltd (“8iEPL”) (1)</td><td> </td> <td id="xdx_983_ecustom--RelatedPartyTransactionDescriptionOfRelationship_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EightiEnterprisesPtdLtdMember_zue59pyARx75" style="text-align: center">Meng Dong (James) Tan who is the shareholders of this entity is also a the shareholder of the Company</td><td> </td> <td id="xdx_985_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EightiEnterprisesPtdLtdMember_z9FNgjs2mYd4" style="text-align: center">Advisory services fee payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">315,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">135,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EightiDigitalServicesPtdLtdMember_zTCkYX5u4woc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">8i Digital services Pte Ltd (“8i Digital”)</td><td> </td> <td id="xdx_980_ecustom--RelatedPartyTransactionDescriptionOfRelationship_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EightiDigitalServicesPtdLtdMember_zNpAxp5TC88g" style="text-align: center">Meng Dong (James) Tan who is a shareholders of this entity is also a shareholder of the Company</td><td> </td> <td id="xdx_984_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EightiDigitalServicesPtdLtdMember_zCGmcBBw0j9e" style="text-align: center">Advisory services fee payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,948</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,952</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VivianTayMember_zhwPY4JBpcBe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Vivian Tay</td><td> </td> <td id="xdx_987_ecustom--RelatedPartyTransactionDescriptionOfRelationship_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VivianTayMember_z2qNcDAV7FSl" style="text-align: center">Interim Chief Financial Officer of the Company</td><td> </td> <td id="xdx_985_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VivianTayMember_zFX65gQ8DmNd" style="text-align: center">Operating expense paid on behalf of the Company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,849</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlfredLimMember_znRcKXWdzZ4c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Alfred Lim</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_98C_ecustom--RelatedPartyTransactionDescriptionOfRelationship_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlfredLimMember_zFxDRMJwWmDf" style="text-align: center; padding-bottom: 1pt" title="Relationship">Chief Executive Officer, an executive director and shareholder of the Company</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_984_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlfredLimMember_zAH5R9qit3fg" style="text-align: center; padding-bottom: 1pt" title="Nature">Operating expense paid on behalf of the Company</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">52,114</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">264</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zgafzBIW1hmb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">790,101</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">555,406</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z9NM6zAt1Wya" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Other payables - related parties</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">790,101</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">555,406</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">A balance of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_c20240301__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EightiEnterprisesPtdLtdMember_zfj9hU4UQHVj" title="Ordinary shares converted">135,000 was converted into the Company’s ordinary shares in March 2024. See Note 16. On March 16, 2024, the Company entered into a consultancy agreement (the “Consultancy Agreement”) with 8i Enterprises Pte Ltd (“8iEPL”) for a term of 12 months to engage 8iEPL’s services in connection with merger and acquisition advisory services, including advisory for acquisition of Fortress Cove and its subsidiaries which is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_pid_dp_uPure_c20240316__srt--OwnershipAxis__custom--MengDongJamesTanMember_zppqqr3CQVle" title="Ownership percentage">40% owned by Meng Dong (James) Tan before the acquisition. As of December 31, 2025 and 2024, the Company had accrued $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_ecustom--AdvisoryServiceFee_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MengDongJamesTanMember_zyGWMxoneRDe" title="Accrued advisory service fee">315,000 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_ecustom--AdvisoryServiceFee_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MengDongJamesTanMember_zIQtBKEgchq6" title="Accrued advisory service fee">135,000 advisory service fee pertaining to this Consultancy Agreement, respectively.</td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Short term loans – related parties See Note 12 for details. Convertible notes – related parties See Note 12 for details. Related party transaction Acquisition of Fortress Cove <span id="xdx_90A_eus-gaap--BusinessAcquisitionDescriptionOfAcquiredEntity_c20240506__20240506__us-gaap--BusinessAcquisitionAxis__custom--FortressCoveLimitedMember_zNd6GLW3H4ma" title="Business aquisition, description">The acquisition of Fortress Cove and its subsidiary CKHP closed on May 8, 2024. Meng Dong (James) Tan, a significant shareholder of EUDA, who holds 17.8% of the currently issued and outstanding ordinary shares of the EUDA, is also a 40% shareholder of Fortress Cove Limited. See Note 5 for details. Consulting agreements with 8iEPL On March 16, 2024, the Company entered into a consultancy agreement (the “Consultancy Agreement”) with 8iEPL for a term of <span id="xdx_902_ecustom--BusinessAcquisitionPeriodResultsIncludedInCombinedEntity_dtM_c20240316__20240316__us-gaap--BusinessAcquisitionAxis__custom--EightiEnterprisesPtdLtdMember_zelqe4R0VjTe" title="Advisory service term">12 months to engage 8iEPL’s services in connection with merger and acquisition advisory services. The Consultancy Agreement had been renewed for an additional 12 months term in March 2025. As of December 31, 2025 and 2024, the Company had accrued $315,000 and $135,000, respectively, in advisory service fees related to this Consultancy Agreement. IT professional consulting service from 8i Digital From August 2024 to October 2024, the Company engaged 8i Digital to provide IT professional consulting services. As of December 31, 2025, the Company had accrued $<span id="xdx_90F_eus-gaap--AccruedAdvertisingCurrentAndNoncurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EightiDigitalServicesPtdLtdMember_zQZpD1NcRMph" title="Accrued service">21,948 for this service. Revenue - related parties For the year ended December 31, 2025, the Company generated revenue from stem cell treatment services provided to related parties, including Eric Lew, the Company’s Chairman, and Alfred Lim, the Company’s Chief Executive Officer, in the amounts of $2,784 and $6,190, respectively. No revenue from related parties was recognized for the years ended December 31, 2024 and 2023.

Other receivable – related party Schedule of related party balances <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">Name of Related Party</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Relationship</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nature</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251231_zf5JiAn7wI69" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241231_zIyEau7xh0Da" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_eus-gaap--OtherReceivables_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlexLaiKumWengMember_zyBPd3U6xjHd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 20%; text-align: left">Alex Lai Kum Weng</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--RelatedPartyTransactionDescriptionOfRelationship_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlexLaiKumWengMember_z96ePJq988ad" style="width: 18%; text-align: center">Director of CKHP</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td id="xdx_98E_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlexLaiKumWengMember_zJTooP2Pkiz8" style="width: 18%; text-align: center">Employee advance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">8,625</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 15%; text-align: right">19,497</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherReceivables_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlexLaiKumWengMember_zDCNwg2LdEvh" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivable – related party</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--RelatedPartyTransactionDescriptionOfRelationship_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlexLaiKumWengMember_zUOniSxtcfy5" style="text-align: center">Director of CKHP</td><td style="text-align: left"> </td><td> </td> <td id="xdx_98E_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlexLaiKumWengMember_zZzfVQjXkXM8" style="text-align: center">Employee advance</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,625</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">19,497</td><td style="text-align: left"> </td></tr> </table> Other payables – related parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Name of Related Party</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Relationship</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nature</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zGIeC5msL8h" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241231_zULyGB2Tx9o" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KentRidgeHealthPteLtdMember_zHiIt19KcjC" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 20%; text-align: left">Kent Ridge Health Pte Ltd</td><td style="width: 2%"> </td> <td id="xdx_983_ecustom--RelatedPartyTransactionDescriptionOfRelationship_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KentRidgeHealthPteLtdMember_z5FMFvOGlk75" style="width: 18%; text-align: center">Shareholders of this entity also are the shareholders of the Company</td><td style="width: 2%"> </td> <td id="xdx_980_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KentRidgeHealthPteLtdMember_zIavZikBHQ2i" style="width: 18%; text-align: center">Operating expense paid on behalf of the Company</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">395,779</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">395,779</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MengDongJamesTanMember_zgkfng07Q0Fg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Meng Dong (James) Tan</td><td> </td> <td id="xdx_981_ecustom--RelatedPartyTransactionDescriptionOfRelationship_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MengDongJamesTanMember_zImhib7tJiA1" style="text-align: center">Shareholder of the Company</td><td> </td> <td id="xdx_983_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MengDongJamesTanMember_z6ukPzMhhSp2" style="text-align: center">Operating expense paid on behalf of the Company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,181</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,181</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChongYewYenMember_zinAVxSEB0I8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Chong Yew Yen</td><td> </td> <td id="xdx_98A_ecustom--RelatedPartyTransactionDescriptionOfRelationship_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChongYewYenMember_zPV5L7Iiheyj" style="text-align: center">Director of CKHP (resigned on July 31, 2024) and shareholder of the Company</td><td> </td> <td id="xdx_98E_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChongYewYenMember_zDUj4A7SXfu4" style="text-align: center">Operating expense paid on behalf of the Company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">230</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">230</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EightiEnterprisesPtdLtdMember_zscIYINUj0Zf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">8i Enterprises Pte Ltd (“8iEPL”) (1)</td><td> </td> <td id="xdx_983_ecustom--RelatedPartyTransactionDescriptionOfRelationship_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EightiEnterprisesPtdLtdMember_zue59pyARx75" style="text-align: center">Meng Dong (James) Tan who is the shareholders of this entity is also a the shareholder of the Company</td><td> </td> <td id="xdx_985_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EightiEnterprisesPtdLtdMember_z9FNgjs2mYd4" style="text-align: center">Advisory services fee payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">315,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">135,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EightiDigitalServicesPtdLtdMember_zTCkYX5u4woc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">8i Digital services Pte Ltd (“8i Digital”)</td><td> </td> <td id="xdx_980_ecustom--RelatedPartyTransactionDescriptionOfRelationship_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EightiDigitalServicesPtdLtdMember_zNpAxp5TC88g" style="text-align: center">Meng Dong (James) Tan who is a shareholders of this entity is also a shareholder of the Company</td><td> </td> <td id="xdx_984_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EightiDigitalServicesPtdLtdMember_zCGmcBBw0j9e" style="text-align: center">Advisory services fee payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,948</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,952</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VivianTayMember_zhwPY4JBpcBe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Vivian Tay</td><td> </td> <td id="xdx_987_ecustom--RelatedPartyTransactionDescriptionOfRelationship_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VivianTayMember_z2qNcDAV7FSl" style="text-align: center">Interim Chief Financial Officer of the Company</td><td> </td> <td id="xdx_985_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VivianTayMember_zFX65gQ8DmNd" style="text-align: center">Operating expense paid on behalf of the Company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,849</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlfredLimMember_znRcKXWdzZ4c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Alfred Lim</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_98C_ecustom--RelatedPartyTransactionDescriptionOfRelationship_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlfredLimMember_zFxDRMJwWmDf" style="text-align: center; padding-bottom: 1pt" title="Relationship">Chief Executive Officer, an executive director and shareholder of the Company</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_984_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlfredLimMember_zAH5R9qit3fg" style="text-align: center; padding-bottom: 1pt" title="Nature">Operating expense paid on behalf of the Company</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">52,114</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">264</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zgafzBIW1hmb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">790,101</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">555,406</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z9NM6zAt1Wya" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Other payables - related parties</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">790,101</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">555,406</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">A balance of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_c20240301__20240331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EightiEnterprisesPtdLtdMember_zfj9hU4UQHVj" title="Ordinary shares converted">135,000 was converted into the Company’s ordinary shares in March 2024. See Note 16. On March 16, 2024, the Company entered into a consultancy agreement (the “Consultancy Agreement”) with 8i Enterprises Pte Ltd (“8iEPL”) for a term of 12 months to engage 8iEPL’s services in connection with merger and acquisition advisory services, including advisory for acquisition of Fortress Cove and its subsidiaries which is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--MinorityInterestOwnershipPercentageByNoncontrollingOwners_iI_pid_dp_uPure_c20240316__srt--OwnershipAxis__custom--MengDongJamesTanMember_zppqqr3CQVle" title="Ownership percentage">40% owned by Meng Dong (James) Tan before the acquisition. As of December 31, 2025 and 2024, the Company had accrued $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_ecustom--AdvisoryServiceFee_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MengDongJamesTanMember_zyGWMxoneRDe" title="Accrued advisory service fee">315,000 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_ecustom--AdvisoryServiceFee_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MengDongJamesTanMember_zIQtBKEgchq6" title="Accrued advisory service fee">135,000 advisory service fee pertaining to this Consultancy Agreement, respectively.</td></tr> </table>

Director of CKHP

Employee advance

8625

19497

Director of CKHP

Employee advance

8625

19497

Shareholders of this entity also are the shareholders of the Company

Operating expense paid on behalf of the Company

395779

Shareholder of the Company

Operating expense paid on behalf of the Company

2181

Director of CKHP (resigned on July 31, 2024) and shareholder of the Company

Operating expense paid on behalf of the Company

230

Meng Dong (James) Tan who is the shareholders of this entity is also a the shareholder of the Company

Advisory services fee payable

315000

135000

Meng Dong (James) Tan who is a shareholders of this entity is also a shareholder of the Company

Advisory services fee payable

21948

21952

Interim Chief Financial Officer of the Company

Operating expense paid on behalf of the Company

2849

Chief Executive Officer, an executive director and shareholder of the Company

Operating expense paid on behalf of the Company

52114

264

790101

555406

790101

555406

135000

0.40

315000 135000

The acquisition of Fortress Cove and its subsidiary CKHP closed on May 8, 2024. Meng Dong (James) Tan, a significant shareholder of EUDA, who holds 17.8% of the currently issued and outstanding ordinary shares of the EUDA, is also a 40% shareholder of Fortress Cove Limited. See Note 5 for details.

P12M 315000 135000

21948

2784

6190

Note 16 – Shareholders’ equity Ordinary shares The Company is authorized to issue unlimited ordinary shares of no par value. Holders of the Company’s ordinary shares are entitled to one vote for each ordinary share. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) -Reverse stock split On March 23, 2026, the Company effected a 1:20 reverse stock split of its shares of common stock. All share and per share amounts presented herein and in the consolidated financial statements have been retroactively adjusted to reflect the cumulative effect of the March 23, 2026 1:20 reverse stock split. -Private placements In May 2023, the Company offered an aggregate of up to <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230501__20230530__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__srt--RangeAxis__srt--MaximumMember_zEWgpklUhm1i" title="Number of shares issued">200,000 ordinary shares of the Company in a private placement. Between May 16 and May 22, 2023, the Company issued and sold to eight accredited investors an aggregate of 47,000 ordinary shares (the “Placement Shares”) at $20.00 per share for an aggregate to purchase price of $<span id="xdx_902_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20230516__20230522__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zGGRo6O5gnPa" title="Ordinary shares sold, value">940,000 in a private placement in reliance upon the exemption from registration provided by Section 4(a)(2) of the Securities Act of 1933, as amended (the “Securities Act”), and Rule 506 promulgated thereunder. In July 2023, the Company cancelled <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_c20230701__20230731__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zegzPE2OQb42" title="Number of shares cancelled">10,000 shares as one of the accredited investors did not pay for the shares in a timely manner. In August 2023, the Company issued and sold to two accredited investors an aggregate of 2,500 ordinary shares (the “Placement Shares”) at $20.00 per share for an aggregate to purchase price of $50,000 in a private placement in reliance upon the exemption from registration provided by Section 4(a)(2) of the Securities Act of 1933, as amended (the “Securities Act”), and Rule 506 promulgated thereunder. In June 2024, the Company issued and sold to two accredited investors an aggregate of 2,500 ordinary shares (the “Placement Shares”) at $20.00 per share for an aggregate to purchase price of $50,000 in a private placement in reliance upon the exemption from registration provided by Section 4(a)(2) of the Securities Act of 1933, as amended (the “Securities Act”), and Rule 506 promulgated thereunder. On or about February 24 and 25, 2026, the Company issued and sold to seven accredited investors an aggregate of <span id="xdx_902_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260224__20260224__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zm6I1cO7M4Oj" title="Sold shares"><span id="xdx_90F_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260225__20260225__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zQwEVtwZ80x3" title="Sold shares">625,000 ordinary shares (the “Placement Shares”) at $<span id="xdx_90D_eus-gaap--SaleOfStockPricePerShare_iI_c20260224__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zPl5Ctb7PS17" title="Placement per share"><span id="xdx_900_eus-gaap--SaleOfStockPricePerShare_iI_c20260225__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zzSnGCDEEU2k" title="Placement per share">6.00 per share for an aggregate to purchase price of $<span id="xdx_904_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20260224__20260224__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zvJAHrjU4yd3" title="Sold value"><span id="xdx_902_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20260225__20260225__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zsYdF5JOS5y5" title="Sold value">3,750,000 in a private placement. The ordinary shares were issued and sold pursuant to the Company’s prospectus dated November 4, 2024 and a prospectus supplement dated March 2, 2026 (the “Prospectus Supplement”). The Prospectus Supplement forms a part of the Company’s Registration Statement on Form F-3 (File No. 333-282723), which was filed with the Securities and Exchange Commission on October 18, 2024, as amended on October 30, 2024, and declared effective on November 4, 2024. Conversion of debts -Conversion of debts for the year ended December 31, 2023 On May 16, 2023, the Company signed settlement agreement (“Settlement Agreement”) with James Tan, pursuant to which the Company agreed to issue to James Tan an aggregate of <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20230516__20230516__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_zLLPDBknomef" title="Restricted ordinary shares">23,910 restricted ordinary shares of the Company in full satisfaction of all obligations of the Company under the Tan First Loan and the Tan Second Loan. This conversion resulted in $210,408 modification of the loans as the five-day VWAP Price of the Company’s ordinary shares immediately preceding the conversion date is higher than $20.00 and reduced the carrying amount of the convertible debt instrument by $<span id="xdx_90A_eus-gaap--DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal_c20230516__20230516__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_zM8pFMEfZKcl" title="Debt modification amount in conversion">478,200 with a corresponding increase in additional paid-in capital of $<span id="xdx_903_eus-gaap--AdjustmentToAdditionalPaidInCapitalConvertibleDebtInstrumentIssuedAtSubstantialPremium_c20230516__20230516__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_zjCvHuGA4IHg" title="Increase in additional paid-in capital">688,608. This transaction also resulted in loss on debt settlement of $210,408. On May 16, 2023, the Company signed settlement agreements (“Settlement Agreements 2”) with two third parties, Shine Link, and Menora, and a related party, 8i Holding, pursuant to which the Company agreed to issue to Shine Link, Menora, and 8i Holding <span id="xdx_903_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20230516__20230516__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementTwoMember__dei--LegalEntityAxis__custom--ShineLinkLimitedMember_zRfvg0JOm5c2" title="Aggregate of restricted ordinary shares issued">4,375,<span id="xdx_908_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20230516__20230516__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementTwoMember__dei--LegalEntityAxis__custom--MenoraCapitalPteLtdMember_zrZfRhbjMZc9" title="Aggregate of restricted ordinary shares issued"> 5,950, and <span id="xdx_908_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20230516__20230516__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementTwoMember__dei--LegalEntityAxis__custom--EightIHoldingsTwoPtdLtdMember_zkGGRfqHUDe9" title="Aggregate of restricted ordinary shares issued">4,130 restricted ordinary shares of the Company, respectively, in full satisfaction of all obligations of the Company under the convertible notes balance from Shine Link, Menora, and 8i Holding. These conversions resulted in $<span id="xdx_903_eus-gaap--DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal_c20230516__20230516__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementTwoMember_zQSrNrXICW2" title="Debt modification amount in conversion">127,204 modification of the convertible notes as the five-day VWAP Price of the Company’s ordinary shares immediately preceding the conversion date was higher than $20.00 and reduced the carrying amount of the convertible debt instrument by $<span id="xdx_909_eus-gaap--DebtConversionOriginalDebtAmount1_c20230516__20230516__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementTwoMember_zDkgdQ9XEJu8" title="Convertible debt instrument amount">289,100 with a corresponding increase in additional paid-in capital of $<span id="xdx_906_eus-gaap--AdjustmentToAdditionalPaidInCapitalConvertibleDebtInstrumentIssuedAtSubstantialPremium_c20230516__20230516__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementTwoMember_zPe1TwWAfpN5" title="Increase in additional paid-in capital">416,304. These transactions also resulted in loss on debt settlement of $127,204. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) On May 15, 2023, the Company issued to James Tan the Tan 2023 Note to replace the Tan 2022 Note. The Tan 2023 Note was an interest-free convertible promissory note in the aggregate principal amount of $700,000. On May 15, 2023, James Tan elected to convert the entire unpaid principal in the amount of $<span id="xdx_907_eus-gaap--DebtConversionOriginalDebtAmount1_c20230515__20230515__us-gaap--DebtInstrumentAxis__custom--TanTwoThousandTwentyThreeNoteMember_zxlOg29olHg" title="Unpaid principal amount conversion">700,000 of the Tan 2023 Note into ordinary shares of the Company at $20.00 per share in accordance with the terms of the Tan 2023 Note. On May 16, 2023, the Company issued to James Tan <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230516__20230516__us-gaap--DebtInstrumentAxis__custom--TanTwoThousandTwentyThreeNoteMember_ztusJzDbkvD6" title="Number of ordinary shares issued">35,000 ordinary shares in full satisfaction of the Tan 2023 Note. Pursuant to the terms of the Tan 2023 Note, the Company has agreed to register the <span id="xdx_901_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20230516__20230516__us-gaap--DebtInstrumentAxis__custom--TanTwoThousandTwentyThreeNoteMember_zpXsmCzuKN55" title="Resale of ordinary shares">35,000 ordinary shares for resale. The Company refers to these 35,000 restricted ordinary shares as the “Converted Shares.” This conversion resulted in $<span id="xdx_905_eus-gaap--DebtInstrumentConvertibleIfConvertedValueInExcessOfPrincipal_c20230516__20230516__us-gaap--DebtInstrumentAxis__custom--TanTwoThousandTwentyThreeNoteMember_zlla9zappn77" title="Note modification amount in conversion">308,000 modification of the convertible notes as the five-day VWAP Price of the Company’s ordinary shares immediately preceding the conversion date is higher than $20.00 and reduced the carrying amount of the convertible debt instrument by $<span id="xdx_903_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20230516__20230516__us-gaap--DebtInstrumentAxis__custom--TanTwoThousandTwentyThreeNoteMember_zCoB9c8v6Glj" title="Convertible debt instrument amount">700,000 with a corresponding increase in additional paid-in capital of $1,008,000. This transaction also resulted in loss on debt settlement of $<span id="xdx_904_eus-gaap--GainsLossesOnExtinguishmentOfDebt_iN_di_c20230516__20230516__us-gaap--DebtInstrumentAxis__custom--TanTwoThousandTwentyThreeNoteMember_zDDSrpaT4PMk" title="Loss on debt settlement">308,000. On May 16, 2023, the Company signed settlement agreement (“Chen Settlement Agreement”) with Kelvin Chen, the former CEO of the Company, pursuant to which the Company agreed to issue to Kelvin Chen an aggregate of <span id="xdx_90E_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20230516__20230516__us-gaap--TypeOfArrangementAxis__custom--ChenSettlementAgreementMember_z3WsVzOfhh75" title="Ordinary shares issued for debt settlement">42,515 restricted ordinary shares of the Company in full satisfaction of Kelvin Chen’s claim for an aggregate amount of $<span id="xdx_90F_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20230516__20230516__us-gaap--TypeOfArrangementAxis__custom--ChenSettlementAgreementMember_zbycV6rv9vAb" title="Ordinary shares issued for debt settlement, value">850,306 provided to KRHSG from time to time since inception. Upon issuance of the restricted ordinary shares, the balance own to Kelvin Chen reduced to nil. In order to comply with Nasdaq’s shareholder approval requirement for issuance of stock to an executive officer of a company pursuant to Nasdaq Listing Rule 5635(c), the Company and Dr. Chen amended the Chen Settlement Agreement by entering into a Supplemental Agreement (the “Supplemental Agreement”) on June 6, 2023, so that the shares issued to Dr. Chen would be issued at a per share price not less than the closing bid price of $29.40 per share on May 15, 2023, the day prior to the execution of the Chen Settlement Agreement. Pursuant to the Supplemental Agreement, Dr. Chen has agreed to release and discharge KRHSG of all claims in return for <span id="xdx_903_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20230515__20230515__us-gaap--TypeOfArrangementAxis__custom--ChenSettlementAgreementMember__srt--TitleOfIndividualAxis__custom--DrKelvinChenMember_z0sk6CC4RB5e">28,922 ordinary shares at $29.40 per share, the closing bid price of EUDA ordinary shares on May 15, 2023. Dr. Chen has agreed to forfeit and surrender <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationForfeited_c20230516__20230516__us-gaap--TypeOfArrangementAxis__custom--ChenSettlementAgreementMember__srt--TitleOfIndividualAxis__custom--DrKelvinChenMember_zdaLE3rMDCX6" title="Ordinary shares forfeited">13,594 ordinary shares of the <span id="xdx_907_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20230516__20230516__us-gaap--TypeOfArrangementAxis__custom--ChenSettlementAgreementMember_zSpiwgeA4wlf" title="Ordinary shares issued for debt settlement">42,515 ordinary shares issued to him on May 16, 2023. <p id="xdx_899_ecustom--ScheduleOfIssuanceOfSharesUponConversionOfNotesAndSettlementOfDebtsTableTextBlock_gL3SOIOSUCONA-QRPVUO_zIu1eLZmagDe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white">The following tables summarize the issuance of shares upon conversion of notes and settlement of debts discussed above: Schedule of issuance of shares upon conversion of notes and settlement of debts <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_498_20230101__20231231__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_z47DasRDLCSd" style="border-bottom: Black 1pt solid; text-align: center">Settlement Agreement</td><td> </td><td> </td> <td colspan="2" id="xdx_497_20230101__20231231__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementTwoMember_zkZh9o8SGvFg" style="border-bottom: Black 1pt solid; text-align: center">Settlement Agreement 2</td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20230101__20231231__us-gaap--TypeOfArrangementAxis__custom--TanTwoThousandTwentyThreeNoteMember_zSDmZlqTRzVg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Tan 2023 Note</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20230101__20231231__us-gaap--TypeOfArrangementAxis__custom--ChenSettlementAgreementMember_zsy5Sp131x37" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Chen Settlement Agreement</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_494_20230101__20231231_zpZCqXhGphY" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_404_ecustom--RestrictedOrdinarySharesIssuedForSettlements_zKRNe913dLQd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left">Restricted Ordinary shares issued for settlements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">23,910</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">14,455</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">35,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">28,922</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">102,287</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--SharePriceAsOfSettlementDate_zglMwpenhwRl" style="vertical-align: bottom; background-color: White"> <td>Share price as of settlement date</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">28.80</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">28.80</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28.80</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">29.40</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DebtConversionConvertedInstrumentAmount1_zSKN8yQXSBxe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fair value of settlement shares</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">688,608</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">416,304</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,008,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">850,306</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">2,963,218</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ExtinguishmentOfDebtAmount_iN_di_zvNExfLclZ05" style="vertical-align: bottom; background-color: White"> <td>Debt settled on May 16, 2023</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(478,200</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(289,100</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(700,000</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(850,306</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(2,317,606</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--GainsLossesOnExtinguishmentOfDebt_iN_di_zj36Mk8g2op8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss on Debt Settlements</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">210,408</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">127,204</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">308,000</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">645,612</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> -Conversion of debts for the year ended December 31, 2024 On March 15, 2024, the Company entered into settlement agreements (“Executive Settlement Agreement”) with the former Chief Executive Officer Kelvin Chen, former Chief Financial Officer Steven Sobak, and Chief Executive Officer and Executive Director Alfred Lim to resolve outstanding compensation. Under these agreements, Mr. Chen was issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20240315__20240315__us-gaap--TypeOfArrangementAxis__custom--ExecutiveSettlementAgreementMember__srt--TitleOfIndividualAxis__custom--MrChenMember_zJDbLqd20gl6" title="Restricted ordinary shares">8,333 restricted ordinary shares in satisfaction of $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20240315__20240315__us-gaap--TypeOfArrangementAxis__custom--ExecutiveSettlementAgreementMember__srt--TitleOfIndividualAxis__custom--MrChenMember_ziPekVNTiOLk" title="Restricted ordinary shares, value">212,484, Mr. Sobak received <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20240315__20240315__us-gaap--TypeOfArrangementAxis__custom--ExecutiveSettlementAgreementMember__srt--TitleOfIndividualAxis__custom--MrSobakMember_zc5C5UxtyUb1" title="Restricted ordinary shares">3,753 restricted ordinary shares for $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20240315__20240315__us-gaap--TypeOfArrangementAxis__custom--ExecutiveSettlementAgreementMember__srt--TitleOfIndividualAxis__custom--MrSobakMember_zgvwhZnUTLa2" title="Restricted ordinary shares, value">95,700, and Mr. Lim was granted<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20240315__20240315__us-gaap--TypeOfArrangementAxis__custom--ExecutiveSettlementAgreementMember__srt--TitleOfIndividualAxis__custom--MrLimMember_zjV4YlNXyAi" title="Restricted ordinary shares"> 2,683 restricted ordinary shares for $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20240315__20240315__us-gaap--TypeOfArrangementAxis__custom--ExecutiveSettlementAgreementMember__srt--TitleOfIndividualAxis__custom--MrLimMember_zPqOg1wGkMmj" title="Restricted ordinary shares, value">68,403. All share issuances were based on the per-share closing price of $<span id="xdx_907_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20240314__us-gaap--TypeOfArrangementAxis__custom--ExecutiveSettlementAgreementMember_z3pK59cOOEB9" title="Shares issued during period, per share">25.50 as of March 14, 2024, and fully satisfied the salaries and compensation owed to each executive as of December 31, 2023. Pursuant to a certain Settlement Agreement between the Company and 8iEPL, the Company’s related party dated March 15, 2024 (the “8iEPL Settlement Agreement”), the Company has agreed to pay 8iEPL for a total sum of $<span id="xdx_901_eus-gaap--ProfessionalFees_c20240315__20240315__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zfgbXumj0yeb" title="Advisory services">180,000 for such advisory services (the “Services Payment”). Between May 15, 2023 and February 28, 2024, the Company has borrowed from 8iEPL an aggregate amount of $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_c20240228__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zrR6uM5VVoKc" title="Borrowed amount">712,254, or a total of $<span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_c20240228__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zkgoVH7QSfqg" title="Total borrowed amount">731,373 with unpaid and accrued interests at <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20240228__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zcRMoEwXSqdj" title="Accrued interests">8% per annum (the “8iEPL Loan”). Pursuant to the 8iEPL Settlement Agreement, the Company has agreed to pay 8iEPL in full satisfaction of both the Services Payment and the 8iEPL Loan in the form a convertible note in the aggregate amount of $<span id="xdx_903_eus-gaap--ConvertibleDebt_iI_c20240228__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zxBuZkgBn44" title="Convertible note amount">911,373 (the “8iEPL Convertible Note”). In April 2024, 8iEPL assigned the 8iEPL Convertible Note to a third party for an amount of $<span id="xdx_903_eus-gaap--ConvertibleDebt_iI_c20240430__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zWpwYF9xjnC8" title="Convertible note amount">889,000, and converted into <span id="xdx_904_eus-gaap--ConversionOfStockSharesConverted1_c20240501__20240531__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember__srt--TitleOfIndividualAxis__custom--EightiEnterprisesPteLtdMember_zdFbknm0laza" style="font-family: Times New Roman, Times, Serif; font-size: 10pt" title="Converted shares">35,000 shares of the Company’s ordinary shares in May 2024. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) <div id="xdx_C08_gL3SOIOSUCONA-QRPVUO_z4OfIt7dplwe">The following tables summarize the issuance of shares upon conversion of notes and settlement of debts discussed above: <table cellpadding="0" cellspacing="0" id="xdx_30A_134_z1j2MILMdBPk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Schedule of issuance of shares upon conversion of notes and settlement of debts (Details)"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49B_20240101__20241231__us-gaap--TypeOfArrangementAxis__custom--ExecutiveSettlementAgreementMember_zSNMZT1AnVad" style="border-bottom: Black 1pt solid; text-align: center">Executive Settlement Agreement</td><td> </td><td> </td> <td colspan="2" id="xdx_495_20240101__20241231__us-gaap--TypeOfArrangementAxis__custom--EightiEPLSettlementMember_ztScOgZnQqdi" style="border-bottom: Black 1pt solid; text-align: center">8iEPL Settlement Agreement</td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20240101__20241231_zcsnwAJBNpej" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40D_ecustom--RestrictedOrdinarySharesIssuedForSettlements_zxRDU4O2uPz7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Restricted Ordinary shares issued for settlements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">14,769</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">35,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">49,769</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--SharePriceAsOfSettlementDate_z9ZrIjxQlqV1" style="vertical-align: bottom; background-color: White"> <td>Share price as of settlement date</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">25.50</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">38.20</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DebtConversionConvertedInstrumentAmount1_zREKZSTp0lE4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fair value of settlement shares</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">376,587</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,337,000</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">1,713,587</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ExtinguishmentOfDebtAmount_iN_di_ztCV1a1VlWC4" style="vertical-align: bottom; background-color: White"> <td>Debt settled on May 16, 2023</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(376,587</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(889,000</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(1,265,587</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--GainsLossesOnExtinguishmentOfDebt_iN_di_zPE8ly4a5v72" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss on Debt Settlements</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">448,000</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">448,000</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> </div> Conversion of convertible note On January 16, 2024, the Company entered into a convertible loan agreement with Gilandi Limited (“Gilandi”), pursuant to which Gilandi agreed to lend $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20240116__us-gaap--TypeOfArrangementAxis__custom--ConvertibleLoanAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GilandiLimitedMember_z8wFLwvNeSFh" title="Principal amount">500,000 to the Company in two tranches of $<span id="xdx_909_eus-gaap--ConvertibleDebt_iI_c20240331__us-gaap--TypeOfArrangementAxis__custom--ConvertibleLoanAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GilandiLimitedMember__us-gaap--AwardTypeAxis__custom--TrancheTwoMember_zdUk5aowddq1" title="Principal amount">250,000 each, payable by January 31 and March 31, 2024 (“Gilandi Convertible Loan”). The loan carried an <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240116__us-gaap--TypeOfArrangementAxis__custom--ConvertibleLoanAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GilandiLimitedMember_zPFbPi2HHNdi" title="Interests rates">8% annual interest rate until its maturity on <span id="xdx_907_eus-gaap--DebtInstrumentMaturityDateDescription_c20240116__20240116__us-gaap--TypeOfArrangementAxis__custom--ConvertibleLoanAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GilandiLimitedMember_z0KTXZsD8zXi" title="Maturity date">March 31, 2024, when any outstanding balance would automatically convert into ordinary shares at $<span id="xdx_901_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20240116__us-gaap--TypeOfArrangementAxis__custom--ConvertibleLoanAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GilandiLimitedMember_zJ37D7imTus8" title="Convertible loan conversion price">20.00 per share. The Company issued a $<span id="xdx_900_eus-gaap--DebtInstrumentIssuedPrincipal_c20240117__20240117__us-gaap--TypeOfArrangementAxis__custom--ConvertibleLoanAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GilandiLimitedMember__us-gaap--AwardTypeAxis__custom--TwoTrancheMember_zH4fRc4hrwuk" title="Issuance of convertible note">250,000 convertible note on January 17, 2024, and received the second tranche on March 28, 2024. On March 31, the entire $<span id="xdx_903_eus-gaap--DebtConversionOriginalDebtAmount1_c20240331__20240331__us-gaap--TypeOfArrangementAxis__custom--ConvertibleLoanAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GilandiLimitedMember_zGHYL1F2vYg7" title="Debt amount converted">500,000 loan converted into<span id="xdx_901_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_pid_c20240331__20240331__us-gaap--TypeOfArrangementAxis__custom--ConvertibleLoanAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GilandiLimitedMember_z9clAD8Lj0gk" title="Shares issued upon debt conversion"> 25,000 restricted ordinary shares of the Company. On April 16, 2024, the Company and Affluence Resource Pte. Ltd., a Singapore company (“Affluence”) entered into a convertible loan agreement (the “Convertible Loan Agreement 2”) pursuant to which Affluence has agreed to lend to the Company a convertible loan in the principal amount of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_c20240416__us-gaap--TypeOfArrangementAxis__custom--ConvertibleLoanAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AffluenceResourcePteLtdMember_zVI3mWv9PpN6" title="Principal amount">1,000,000 to be paid in two (2) tranches of $<span id="xdx_901_eus-gaap--ConvertibleDebt_iI_c20240418__us-gaap--TypeOfArrangementAxis__custom--ConvertibleLoanAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AffluenceResourcePteLtdMember__us-gaap--AwardTypeAxis__custom--OneTrancheMember_zuStYNp9FXR5" title="Loan tranch amount">500,000 each by April 18, 2024 and May 15, 2024 (the “ Affluence Convertible Loan”). The Affluence Convertible Loan shall bear interest of <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240416__us-gaap--TypeOfArrangementAxis__custom--ConvertibleLoanAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AffluenceResourcePteLtdMember_zJg7TlnFyitg" title="Interests rates">12% per annum from the date it is remitted to April 30, 2025 (the “Maturity Date”) or the date when the Affluence sends the Company a written notice to convert any unpaid principal amount of the Convertible Loan with accrued interests (the “Outstanding Sum”) into ordinary shares of the Company (the “Conversion Notice”), whichever is earlier. Anytime on or before May 31, 2024, Affluence may send the Company a Conversion Notice to convert the then Outstanding Sum into ordinary shares of the Company at $<span id="xdx_90A_ecustom--DebtInstrumentConvertibleConversionPriceDescription_c20240416__20240416__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AffluenceResourcePteLtdMember_zmLtrGSDgQ22" title="Debt instrument convertible conversion price description">20.00 per share. Anytime after May 31, 2024, Affluence may send the Company a Conversion Notice to convert the then Outstanding Sum into ordinary shares of the Company at $<span id="xdx_907_ecustom--DebtInstrumentConvertibleConversionPriceDescription_c20240416__20240416__us-gaap--TypeOfArrangementAxis__custom--ConvertibleLoanAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AffluenceResourcePteLtdMember_zH2nQNw8llpa" title="Debt instrument convertible conversion price description">28.40 per share. The Company has no right of early repayment of any part of the Affluence Convertible Loan without Affluence’s written consent. Any Outstanding Sum on the Maturity Date will be automatically converted into ordinary shares of the Company at $<span id="xdx_901_ecustom--DebtInstrumentConvertibleConversionPriceDescription_c20240416__20240416__us-gaap--TypeOfArrangementAxis__custom--ConvertibleLoanAgreementMember_zzApIakAfmAi" title="Debt instrument convertible conversion price description">28.4 per share. On May 31, 2024, the Company issued <span id="xdx_902_eus-gaap--SharesIssued_iI_c20240531__us-gaap--TypeOfArrangementAxis__custom--ConvertibleLoanAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AffluenceResourcePteLtdMember_zdsgvy5GiNX" title="Ordinary shares issued">50,000 ordinary shares to Affluence following the conversion of the $<span id="xdx_90E_eus-gaap--ConvertibleDebt_iI_c20240531__us-gaap--TypeOfArrangementAxis__custom--ConvertibleLoanAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AffluenceResourcePteLtdMember_z7RfULH3Fzk8" title="Convertible loan">1,000,000 convertible loan. In connection with the closing of the Business Combination, the Company issued to Maxim Group LLC (the “Holder”) a convertible promissory note in the aggregate amount of $2,113,125 (the “Note”). The Note bears no interest and at the option of the Holder, may convert into shares of the Company at the fixed conversion price of $<span id="xdx_90B_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--MaximGroupLlcMember_zkN8lUpg78Uh" title="Convertible promissory note price per share">30.00 per share. On July 31, 2024, Maxim has assigned the convertible note to a third party, and the entire amount convertible notes has been converted into <span id="xdx_90B_eus-gaap--ConversionOfStockSharesConverted1_c20240701__20240731__us-gaap--LineOfCreditFacilityAxis__custom--MaximGroupLlcMember__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesThirdPartiesMember_z13sjHObDIb5">70,438 share of the Company’s ordinary share on July 31, 2024. In January 2025, the Company issued 167 ordinary shares to Madam Chong Ah Kaw upon conversion of a convertible note (Note 12). During the year ended December 31, 2025, $1,000,000 of the Convertible Promissory Note was fully converted into 32,555 ordinary shares. As the conversion occurred within the same reporting period as issuance, no material gain or loss was recognized upon conversion (Note 12). EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Settlement of Prepaid Forward Contracts The Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesOther_c20230608__20230608__us-gaap--TypeOfArrangementAxis__custom--PrepaidForwardContractsMember_zIXHVZ7Vchz3" title="Ordinary shares issued in settlement">80,000 ordinary shares on June 8, 2023 in connection with the settlement of the Prepaid Forward Contracts with a fair value of $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueOther_c20230608__20230608__us-gaap--TypeOfArrangementAxis__custom--PrepaidForwardContractsMember_z5TAANk711m7" title="Value of shares issued in settlement">2,368,000. The fair value was determined by using the Company’s closing bid price of $29.60 per share on June 8, 2023. Refer to Note 11 for further detail. Issuance of ordinary shares in assets acquisition On May 6, 2024, EUDA entered into a Share Purchase Agreement for the acquisition of all outstanding shares of Fortress Cove and its <span id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240506__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--FortressCoveLimitedMember__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember_zIxXWaXsaQG6" title="Ownership percentage">100% owned subsidiary, CKHP. Pursuant to the Share Purchase Agreement, EUDA has agreed to acquire the entire issued capital of CKHP for an aggregate consideration of 428,571 newly issued ordinary shares (the “Consideration Shares”), valued at $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20240507__20240507__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember_zK6aEjYxbv64" title="Consideration shares, value">15.0 million, or $35.00 per share based on market price on May 7, 2024, EST. Refer to Note 5 for further detail. Warrants In connection with the reverse recapitalization, the Company has assumed 8,917,250 Warrants outstanding, which consisted of 8,625,000 Public Warrants and 292,250 Private Warrants. Both of the Public Warrants and private warrant met the criteria for equity classification. Warrants became exercisable on the later of (a) the completion of the reverse recapitalization or (b) 12 months from the closing of the initial public offering (“IPO”). The warrants will expire five years after the completion of a reverse recapitalization or earlier upon redemption or liquidation. As of December 31, 2025, the Company had 8,625,000 Public Warrants outstanding and 292,250 Private Warrants outstanding. Each whole Public Warrant and Private Warrant entitles the registered holder to purchase <span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember_zDTT4ncM7atc" title="Warrant to purchase ordinary share, price per share">0.025 share of the Company’s ordinary share at a price of $230.00 per share, subject to the following conditions discussed below. The Company may redeem the Public Warrants and Private Warrants in whole and not in part, at a price of $0.01 per warrant: ● at any time while the warrants are exercisable and prior to their expiration, ● upon not less than 30 days’ prior written notice of redemption to each warrant holder, ● if, and only if, the reported last sale price of the ordinary shares equals or exceeds $330.00 per share (as adjusted for share splits, share dividends, reorganizations and recapitalizations), for any 20 trading days within a 30 trading days period ending on the third trading business day prior to the notice of redemption to warrant holders, and, ● if, there is a current registration statement in effect with respect to the Ordinary Shares underlying the Warrants for each day in the 30-day trading period and continuing each day thereafter until the Redemption Date or the cashless exercise of the Warrants is exempt from the registration requirements under the Securities Act of 1933, as amended (the “Act”) If the Company calls the warrants for redemption as described above, management will have the option to require all holders that wish to exercise the warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of ordinary shares issuable upon exercise of the warrants may be adjusted for splits, dividends, recapitalizations and other similar events. Additionally, in no event will the Company be required to net cash settle the warrants. The only difference between Public Warrants and Private Warrants is that the Private Warrants will not be transferable, assignable or salable until after the completion of reverse recapitalization. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) The summary of warrants activity is as follows: Schedule of warrant activities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Warrants Outstanding</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Ordinary Shares Issuable</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Average Remaining Contractual Life</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: justify">December 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zSgbE9C0mqI" style="width: 12%; text-align: right" title="Ordinary Shares Issuable, Beginning balance">8,917,250</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableOutstandingNumber_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zg78Uzyq0yhl" style="width: 12%; text-align: right" title="Ordinary Shares Issuable, Beginning balance">222,931</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zstgunrFMnDj" style="width: 12%; text-align: right" title="Weighted Average Exercise Price, Beginning balance">230.00</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zZUDTXdFQmof" style="width: 12%; text-align: right" title="Average Remaining Contractual Life, Outstanding">4.88</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zbQNpUA5hhse" style="text-align: right" title="Ordinary Shares Issuable, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableGranted_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zHcxrc12bdDg" style="text-align: right" title="Ordinary Shares Issuable, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zxynJ5NhhjW5" style="text-align: right" title="Weighted Average Exercise Price, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zTYDijltkrp9" style="text-align: right" title="Ordinary Shares Issuable, Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableForfeitures_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zW6JPK2vyDv2" style="text-align: right" title="Ordinary Shares Issuable, Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zG6RBmo3Mx14" style="text-align: right" title="Weighted Average Exercise Price Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zPs2CG7ga8D9" style="border-bottom: Black 1pt solid; text-align: right" title="Ordinary Shares Issuable, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableExercised_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zcrba4YnYfN2" style="border-bottom: Black 1pt solid; text-align: right" title="Ordinary Shares Issuable, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisesInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zVmyhQX9X0ud" style="text-align: right" title="Weighted Average Exercise Price Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zhBLJFZZnumh" style="text-align: right" title="Warrants Outstanding, Beginning balance">8,917,250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableOutstandingNumber_iS_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zAmpQInod8bc" style="text-align: right" title="Ordinary Shares Issuable, Beginning balance">222,931</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zxtppf86wOE8" style="text-align: right" title="Weighted Average Exercise Price, Beginning balance">230.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zTpjA6kV3ZC2" style="text-align: right" title="Average Remaining Contractual Life, Outstanding">3.88</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zaXG2WBZ5Fz6" style="text-align: right" title="Warrants, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableGranted_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zenCDZ18sBle" style="text-align: right" title="Ordinary Shares Issuable, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zT4Z4e7TMKjh" style="text-align: right" title="Weighted Average Exercise Price, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zjF6UV5VYCg9" style="text-align: right" title="Warrants, Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableForfeitures_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zRiWtBiWrCTh" style="text-align: right" title="Ordinary Shares Issuable, Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresInPeriodWeightedAverageExercisePrice_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zR9IV056FCTb" style="text-align: right" title="Weighted Average Exercise Price, Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_ztCTOIZ8vtW7" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableExercised_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zD1yddnjrGa8" style="border-bottom: Black 1pt solid; text-align: right" title="Ordinary Shares Issuable, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisesInPeriodWeightedAverageExercisePrice_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zUsqKthlrvr5" style="text-align: right" title="Weighted Average Exercise Price, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zxp0MYqE7Hub" style="text-align: right" title="Warrants Outstanding, Beginning balance">8,917,250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableOutstandingNumber_iS_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z7Frgdmmekxi" style="text-align: right" title="Ordinary Shares Issuable, Beginning balance">222,931</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z9tJZWs0kHt4" style="text-align: right" title="Weighted Average Exercise Price, Beginning balance">230.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zSMMgUlkW9Sh" style="text-align: right" title="Average Remaining Contractual Life, Outstanding">2.88</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zVT5ZerUXHE2" style="text-align: right" title="Warrants, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableGranted_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zHWhOJpoKFYa" style="text-align: right" title="Ordinary Shares Issuable, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zrUZLBqYCn0k" style="text-align: right" title="Weighted Average Exercise Price, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zDgDiCfmEL3k" style="text-align: right" title="Warrants, Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableForfeitures_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zOCxapgribek" style="text-align: right" title="Ordinary Shares Issuable, Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresInPeriodWeightedAverageExercisePrice_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zt7vIsyCrfG3" style="text-align: right" title="Weighted Average Exercise Price, Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zjs8I1K4RSba" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableExercised_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zoW8y6vVWWql" style="border-bottom: Black 1pt solid; text-align: right" title="Ordinary Shares Issuable, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisesInPeriodWeightedAverageExercisePrice_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zLh8w0qSWrma" style="text-align: right" title="Weighted Average Exercise Price, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zmqey1i8gQda" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants Outstanding, Ending balance">8,917,250</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableOutstandingNumber_iE_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z41ejwFHbGE1" style="border-bottom: Black 2.5pt double; text-align: right" title="Ordinary Shares Issuable, Ending balance">222,931</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zgjx3KkVJFoh" style="text-align: right" title="Weighted Average Exercise Price, Ending balance">230.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z2CPWZnNFwF6" style="text-align: right" title="Average Remaining Contractual Life, Outstanding">1.88</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Earnout shares As part of the Business Combination, Watermark is entitled to the 200,000 Earnout Shares of the Company’s no par value ordinary shares subject to the following four triggering events: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_900_ecustom--EarnoutSharesToBeIssued_c20221117__20221117__srt--StatementScenarioAxis__custom--TriggeringEventOneMember_zchCcvajwgSd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">50,000 additional Earnout Shares to be issued if during the period beginning on the Closing Date and ending on the first anniversary of the Closing Date, the Company’s share price is equal to or greater than $300.00 after the Closing Date (“Triggering Event 1”);</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90D_ecustom--EarnoutSharesToBeIssued_c20221117__20221117__srt--StatementScenarioAxis__custom--TriggeringEventTwoMember_zZAEtKSVEpw" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">50,000 additional Earnout Shares to be issued if during the period beginning on the first anniversary of the Closing Date and ending on the second anniversary of the Closing Date, the Company’s share price is equal to or greater than $400.00 (“Triggering Event 2”);</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">50,000 additional Earnout Shares to be issued if the consolidated audited financial statements of EUDA for the fiscal year commencing January 1, 2023 and ending December 31, 2023, reflect that EUDA has achieved both of the following financial metrics for such fiscal year: (x) revenues of at least $<span id="xdx_901_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uUSD_c20230101__20231231__srt--StatementScenarioAxis__custom--TriggeringEventThreeMember__srt--RangeAxis__srt--MinimumMember_zBPeYqJhuQFh" title="Revenue">20,100,000 and (y) net income attributable to EUDA of at least $3,600,000 (“Triggering Event 3”);</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">50,000 additional Earnout Shares to be issued if the consolidated audited financial statements of EUDA for the fiscal year commencing January 1, 2024 and ending December 31, 2024, reflect that EUDA has achieved both of the following financial metrics for such fiscal year: (x) revenues of at least $<span id="xdx_90C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uUSD_c20240101__20241231__srt--StatementScenarioAxis__custom--TriggeringEventFourMember__srt--RangeAxis__srt--MinimumMember_zRAftNV8w1El" title="Revenue">40,100,000 and (y) net income attributable to EUDA of at least $10,100,000 (“Triggering Event 4”).</td></tr> </table> The Earnout Shares are accounted for as equity classified equity instruments, were included as merger consideration as part of the Reverse Recapitalization and recorded in capital. The fair value of the Earnout Shares was estimated using a model based on multiple stock price paths developed through the use of a Monte Carlo simulation that incorporates into the valuation the possibility that the market condition targets may not be satisfied. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) The fair value of the Earnout Shares for Triggering Event 1 and 2 was estimated using the following assumptions: Schedule of earnout shares for triggering event <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Closing date</td><td> </td> <td colspan="2" id="xdx_496_20221116__20221117_zFAKgg0yDiPc" style="border-bottom: Black 1pt solid; text-align: center">November 17, 2022</td><td> </td></tr> <tr id="xdx_400_ecustom--SharePriceAsOfClosingDate_zpGWpjzcRdve" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Share price of the Company as of closing date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5.21</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--AverageDailyReturnRate_dp_uPure_zdngjvYgMWuj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Average daily return rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.02</td><td style="text-align: left">%</td></tr> <tr id="xdx_404_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_hsrt--StatementScenarioAxis__custom--TriggeringEventOneMember_zknhKrDeO1Yl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Daily volatility for Triggering Event 1</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.74</td><td style="text-align: left">%</td></tr> <tr id="xdx_40B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_hsrt--StatementScenarioAxis__custom--TriggeringEventTwoMember_zSD1oKp7r86f" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Daily volatility for Triggering Event 2</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.30</td><td style="text-align: left">%</td></tr> <tr id="xdx_402_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_hsrt--StatementScenarioAxis__custom--TriggeringEventTwoMember_zcJSs0B7fIS6" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Daily volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.30</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_hsrt--StatementScenarioAxis__custom--TriggeringEventOneMember_zox8g5vWNvr5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free rate for Triggering Event 1</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.75</td><td style="text-align: left">%</td></tr> <tr id="xdx_409_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_hsrt--StatementScenarioAxis__custom--TriggeringEventTwoMember_zkQ6JLJKs18k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk-free rate for Triggering Event 2</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.49</td><td style="text-align: left">%</td></tr> <tr id="xdx_406_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_hsrt--StatementScenarioAxis__custom--TriggeringEventTwoMember_zpgKLJZSzS9g" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.49</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iE_hsrt--StatementScenarioAxis__custom--TriggeringEventOneMember_zy7d8Q4TUKcc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Grant Price for Trigging Event 1</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">15.0</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iE_hsrt--StatementScenarioAxis__custom--TriggeringEventTwoMember_zx4ZdRoAyIW7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Grant Price for Trigging Event 2</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">20.0</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iE_hsrt--StatementScenarioAxis__custom--TriggeringEventTwoMember_zr8Cuvyiyplf" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Grant Price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">20.0</td><td style="text-align: left"> </td></tr> </table> As a result, the Company determined the fair value of the Earnout Shares for Triggering Event 1 and 2 is amounted to $1,926,610 and $3,273,019, respectively, and recorded the same amount in consolidated statements of change in shareholders’ equity (deficit) and consolidated statements of operations and comprehensive loss as earnout share payment for the year ended December 31, 2022. In addition, Company determined that the probabilities of achieving the revenue and net income thresholds are 0 for Triggering Event 3 and 4 and estimated the fair value of the Earnout Shares of 0. As of December 31, 2025, none of the triggering events had been achieved. Accordingly, the earnout arrangement expired in accordance with its terms, and no Earnout Shares were issued to Watermark.

Holders of the Company’s ordinary shares are entitled to one vote for each ordinary share

1:20 reverse stock split 1:20 reverse stock split

200000

47000

20.00

940000

10000

2500

20.00

50000

2500

20.00

50000

625000

6.00

3750000

23910

210408

20.00

478200

688608

-210408

4375

5950

4130

127204

20.00

289100

416304

-127204

700000

20.00

35000

308000

20.00

700000

1008000

-308000

42515

850306

29.40

28922

29.40

13594

42515

<p id="xdx_899_ecustom--ScheduleOfIssuanceOfSharesUponConversionOfNotesAndSettlementOfDebtsTableTextBlock_gL3SOIOSUCONA-QRPVUO_zIu1eLZmagDe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white">The following tables summarize the issuance of shares upon conversion of notes and settlement of debts discussed above: Schedule of issuance of shares upon conversion of notes and settlement of debts <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_498_20230101__20231231__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_z47DasRDLCSd" style="border-bottom: Black 1pt solid; text-align: center">Settlement Agreement</td><td> </td><td> </td> <td colspan="2" id="xdx_497_20230101__20231231__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementTwoMember_zkZh9o8SGvFg" style="border-bottom: Black 1pt solid; text-align: center">Settlement Agreement 2</td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20230101__20231231__us-gaap--TypeOfArrangementAxis__custom--TanTwoThousandTwentyThreeNoteMember_zSDmZlqTRzVg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Tan 2023 Note</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20230101__20231231__us-gaap--TypeOfArrangementAxis__custom--ChenSettlementAgreementMember_zsy5Sp131x37" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Chen Settlement Agreement</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_494_20230101__20231231_zpZCqXhGphY" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_404_ecustom--RestrictedOrdinarySharesIssuedForSettlements_zKRNe913dLQd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 35%; text-align: left">Restricted Ordinary shares issued for settlements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">23,910</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">14,455</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">35,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">28,922</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">102,287</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--SharePriceAsOfSettlementDate_zglMwpenhwRl" style="vertical-align: bottom; background-color: White"> <td>Share price as of settlement date</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">28.80</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">28.80</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28.80</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">29.40</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DebtConversionConvertedInstrumentAmount1_zSKN8yQXSBxe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fair value of settlement shares</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">688,608</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">416,304</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,008,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">850,306</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">2,963,218</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ExtinguishmentOfDebtAmount_iN_di_zvNExfLclZ05" style="vertical-align: bottom; background-color: White"> <td>Debt settled on May 16, 2023</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(478,200</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(289,100</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(700,000</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(850,306</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(2,317,606</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--GainsLossesOnExtinguishmentOfDebt_iN_di_zj36Mk8g2op8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss on Debt Settlements</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">210,408</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">127,204</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">308,000</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">645,612</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> The following tables summarize the issuance of shares upon conversion of notes and settlement of debts discussed above: <table cellpadding="0" cellspacing="0" id="xdx_30A_134_z1j2MILMdBPk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Schedule of issuance of shares upon conversion of notes and settlement of debts (Details)"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49B_20240101__20241231__us-gaap--TypeOfArrangementAxis__custom--ExecutiveSettlementAgreementMember_zSNMZT1AnVad" style="border-bottom: Black 1pt solid; text-align: center">Executive Settlement Agreement</td><td> </td><td> </td> <td colspan="2" id="xdx_495_20240101__20241231__us-gaap--TypeOfArrangementAxis__custom--EightiEPLSettlementMember_ztScOgZnQqdi" style="border-bottom: Black 1pt solid; text-align: center">8iEPL Settlement Agreement</td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20240101__20241231_zcsnwAJBNpej" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40D_ecustom--RestrictedOrdinarySharesIssuedForSettlements_zxRDU4O2uPz7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Restricted Ordinary shares issued for settlements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">14,769</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">35,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">49,769</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--SharePriceAsOfSettlementDate_z9ZrIjxQlqV1" style="vertical-align: bottom; background-color: White"> <td>Share price as of settlement date</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">25.50</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">38.20</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DebtConversionConvertedInstrumentAmount1_zREKZSTp0lE4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Fair value of settlement shares</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">376,587</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,337,000</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td style="font-weight: bold; text-align: right">1,713,587</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ExtinguishmentOfDebtAmount_iN_di_ztCV1a1VlWC4" style="vertical-align: bottom; background-color: White"> <td>Debt settled on May 16, 2023</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(376,587</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(889,000</td><td style="text-align: left">)</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(1,265,587</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--GainsLossesOnExtinguishmentOfDebt_iN_di_zPE8ly4a5v72" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss on Debt Settlements</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">448,000</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">448,000</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> 23910 14455 35000 28922 102287 28.80 28.80 28.80 29.40

688608

416304

1008000

850306

2963218

478200

289100

700000

850306

2317606

-210408

-127204

-308000

-645612

8333

212484

3753

95700

2683

68403

25.50

180000

712254

731373

0.08

911373

889000

35000

14769 35000 49769 25.50 38.20

376587

1337000

1713587

376587

889000

1265587

-448000

500000

250000

0.08

March 31, 2024

20.00

250000

500000

25000

1000000

500000

0.12

20.00 28.40 28.4

50000

1000000

2113125

30.00

70438

1000000

32555

80000

2368000

29.60

428571

15000000.0

35.00

8917250

8625000

292250

P5Y

8625000

292250

0.025

230.00

0.01

330.00

The summary of warrants activity is as follows: Schedule of warrant activities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Warrants Outstanding</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Ordinary Shares Issuable</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Average Remaining Contractual Life</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: justify">December 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zSgbE9C0mqI" style="width: 12%; text-align: right" title="Ordinary Shares Issuable, Beginning balance">8,917,250</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableOutstandingNumber_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zg78Uzyq0yhl" style="width: 12%; text-align: right" title="Ordinary Shares Issuable, Beginning balance">222,931</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zstgunrFMnDj" style="width: 12%; text-align: right" title="Weighted Average Exercise Price, Beginning balance">230.00</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20220101__20221231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zZUDTXdFQmof" style="width: 12%; text-align: right" title="Average Remaining Contractual Life, Outstanding">4.88</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zbQNpUA5hhse" style="text-align: right" title="Ordinary Shares Issuable, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableGranted_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zHcxrc12bdDg" style="text-align: right" title="Ordinary Shares Issuable, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zxynJ5NhhjW5" style="text-align: right" title="Weighted Average Exercise Price, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zTYDijltkrp9" style="text-align: right" title="Ordinary Shares Issuable, Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableForfeitures_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zW6JPK2vyDv2" style="text-align: right" title="Ordinary Shares Issuable, Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zG6RBmo3Mx14" style="text-align: right" title="Weighted Average Exercise Price Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zPs2CG7ga8D9" style="border-bottom: Black 1pt solid; text-align: right" title="Ordinary Shares Issuable, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableExercised_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zcrba4YnYfN2" style="border-bottom: Black 1pt solid; text-align: right" title="Ordinary Shares Issuable, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisesInPeriodWeightedAverageExercisePrice_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zVmyhQX9X0ud" style="text-align: right" title="Weighted Average Exercise Price Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">December 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zhBLJFZZnumh" style="text-align: right" title="Warrants Outstanding, Beginning balance">8,917,250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableOutstandingNumber_iS_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zAmpQInod8bc" style="text-align: right" title="Ordinary Shares Issuable, Beginning balance">222,931</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zxtppf86wOE8" style="text-align: right" title="Weighted Average Exercise Price, Beginning balance">230.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20230101__20231231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zTpjA6kV3ZC2" style="text-align: right" title="Average Remaining Contractual Life, Outstanding">3.88</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zaXG2WBZ5Fz6" style="text-align: right" title="Warrants, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableGranted_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zenCDZ18sBle" style="text-align: right" title="Ordinary Shares Issuable, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zT4Z4e7TMKjh" style="text-align: right" title="Weighted Average Exercise Price, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zjF6UV5VYCg9" style="text-align: right" title="Warrants, Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableForfeitures_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zRiWtBiWrCTh" style="text-align: right" title="Ordinary Shares Issuable, Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresInPeriodWeightedAverageExercisePrice_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zR9IV056FCTb" style="text-align: right" title="Weighted Average Exercise Price, Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_ztCTOIZ8vtW7" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableExercised_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zD1yddnjrGa8" style="border-bottom: Black 1pt solid; text-align: right" title="Ordinary Shares Issuable, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisesInPeriodWeightedAverageExercisePrice_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zUsqKthlrvr5" style="text-align: right" title="Weighted Average Exercise Price, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zxp0MYqE7Hub" style="text-align: right" title="Warrants Outstanding, Beginning balance">8,917,250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableOutstandingNumber_iS_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z7Frgdmmekxi" style="text-align: right" title="Ordinary Shares Issuable, Beginning balance">222,931</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z9tJZWs0kHt4" style="text-align: right" title="Weighted Average Exercise Price, Beginning balance">230.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20240101__20241231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zSMMgUlkW9Sh" style="text-align: right" title="Average Remaining Contractual Life, Outstanding">2.88</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zVT5ZerUXHE2" style="text-align: right" title="Warrants, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableGranted_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zHWhOJpoKFYa" style="text-align: right" title="Ordinary Shares Issuable, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zrUZLBqYCn0k" style="text-align: right" title="Weighted Average Exercise Price, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zDgDiCfmEL3k" style="text-align: right" title="Warrants, Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableForfeitures_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zOCxapgribek" style="text-align: right" title="Ordinary Shares Issuable, Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresInPeriodWeightedAverageExercisePrice_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zt7vIsyCrfG3" style="text-align: right" title="Weighted Average Exercise Price, Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zjs8I1K4RSba" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableExercised_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zoW8y6vVWWql" style="border-bottom: Black 1pt solid; text-align: right" title="Ordinary Shares Issuable, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisesInPeriodWeightedAverageExercisePrice_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zLh8w0qSWrma" style="text-align: right" title="Weighted Average Exercise Price, Exercised">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zmqey1i8gQda" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants Outstanding, Ending balance">8,917,250</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOrdinarySharesIssuableOutstandingNumber_iE_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z41ejwFHbGE1" style="border-bottom: Black 2.5pt double; text-align: right" title="Ordinary Shares Issuable, Ending balance">222,931</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zgjx3KkVJFoh" style="text-align: right" title="Weighted Average Exercise Price, Ending balance">230.00</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageRemainingContractualTerm_dtY_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z2CPWZnNFwF6" style="text-align: right" title="Average Remaining Contractual Life, Outstanding">1.88</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

8917250

222931 230.00 P4Y10M17D

8917250

222931 230.00 P3Y10M17D

8917250

222931 230.00 P2Y10M17D

8917250

222931 230.00 P1Y10M17D 200000 50000

300.00

50000

400.00

50000

20100000

3600000

50000

40100000

10100000

The fair value of the Earnout Shares for Triggering Event 1 and 2 was estimated using the following assumptions: Schedule of earnout shares for triggering event <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Closing date</td><td> </td> <td colspan="2" id="xdx_496_20221116__20221117_zFAKgg0yDiPc" style="border-bottom: Black 1pt solid; text-align: center">November 17, 2022</td><td> </td></tr> <tr id="xdx_400_ecustom--SharePriceAsOfClosingDate_zpGWpjzcRdve" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Share price of the Company as of closing date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5.21</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--AverageDailyReturnRate_dp_uPure_zdngjvYgMWuj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Average daily return rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.02</td><td style="text-align: left">%</td></tr> <tr id="xdx_404_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_hsrt--StatementScenarioAxis__custom--TriggeringEventOneMember_zknhKrDeO1Yl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Daily volatility for Triggering Event 1</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.74</td><td style="text-align: left">%</td></tr> <tr id="xdx_40B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_hsrt--StatementScenarioAxis__custom--TriggeringEventTwoMember_zSD1oKp7r86f" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Daily volatility for Triggering Event 2</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.30</td><td style="text-align: left">%</td></tr> <tr id="xdx_402_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_hsrt--StatementScenarioAxis__custom--TriggeringEventTwoMember_zcJSs0B7fIS6" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Daily volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.30</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_hsrt--StatementScenarioAxis__custom--TriggeringEventOneMember_zox8g5vWNvr5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free rate for Triggering Event 1</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.75</td><td style="text-align: left">%</td></tr> <tr id="xdx_409_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_hsrt--StatementScenarioAxis__custom--TriggeringEventTwoMember_zkQ6JLJKs18k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk-free rate for Triggering Event 2</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.49</td><td style="text-align: left">%</td></tr> <tr id="xdx_406_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_hsrt--StatementScenarioAxis__custom--TriggeringEventTwoMember_zpgKLJZSzS9g" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.49</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iE_hsrt--StatementScenarioAxis__custom--TriggeringEventOneMember_zy7d8Q4TUKcc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Grant Price for Trigging Event 1</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">15.0</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iE_hsrt--StatementScenarioAxis__custom--TriggeringEventTwoMember_zx4ZdRoAyIW7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Grant Price for Trigging Event 2</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">20.0</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iE_hsrt--StatementScenarioAxis__custom--TriggeringEventTwoMember_zr8Cuvyiyplf" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Grant Price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">20.0</td><td style="text-align: left"> </td></tr> </table> 5.21 0.0002

0.0474

0.0430

0.0475

0.0449

15.0

20.0

1926610 3273019

Note 17 – Income taxes Upon adoption of the ASU 2023-09 on January 1, 2025, below disclosure and presentation have been retrospectively amended. Singapore While the Company consolidates its entities under EUDA, a British Virgin Islands entity as described in Note 1, Organization, management has determined that Singapore represents the Company’s primary tax jurisdiction due to the location of its principal operations. Accordingly, the statutory income tax rate in Singapore of 17.0% has been used as the domestic statutory tax rate for purposes of the rate reconciliation. The difference between the Company’s domestic statutory income tax rate and its income tax (expense) benefit is primarily attributable to the effect of tax rates in other jurisdictions in which the Company operates, as well as certain non-taxable income and non-deductible expenses. The Company’s subsidiaries incorporated in Singapore are subject to Singapore income tax on taxable income as reported in their statutory financial statements, as adjusted in accordance with applicable Singapore tax laws. Under the partial tax exemption regime, <span id="xdx_900_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20250101__20251231__srt--StatementGeographicalAxis__country--SG_zIYbUGxBI2l8" title="Foreign income tax rate">75% of the first approximately $<span id="xdx_905_eus-gaap--IncomeTaxExpenseBenefit_c20250101__20251231__srt--StatementGeographicalAxis__country--SG__us-gaap--AwardTypeAxis__custom--SeventyFivePercentageMember_z7orvqnkFPra" title="Taxable income">8,000 (SGD <span id="xdx_909_eus-gaap--IncomeTaxExpenseBenefit_uSGD_c20250101__20251231__srt--StatementGeographicalAxis__country--SG__us-gaap--AwardTypeAxis__custom--SeventyFivePercentageMember_zNvZTe3rMJwc" title="Taxable income">10,000) of chargeable income and 50% of the next approximately $<span id="xdx_90C_eus-gaap--IncomeTaxExpenseBenefit_c20250101__20251231__srt--StatementGeographicalAxis__country--SG__us-gaap--AwardTypeAxis__custom--FiftyPercentageMember_zQKde7lhenxe" title="Taxable income">144,000 (SGD <span id="xdx_90C_eus-gaap--IncomeTaxExpenseBenefit_uSGD_c20250101__20251231__srt--StatementGeographicalAxis__country--SG__us-gaap--AwardTypeAxis__custom--FiftyPercentageMember_zV56fQJyGMFh" title="Taxable income">190,000) of chargeable income are exempt from income tax. British Virgin Islands KRHL and SGGL are incorporated in the British Virgin Islands and are not subject to tax on income or capital gains under current British Virgin Islands law. In addition, upon payments of dividends by these entities to their shareholders, no British Virgin Islands withholding tax will be imposed. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Malaysia The Company’s subsidiary incorporated in Malaysia is governed by the income tax laws of Malaysia and the income tax provision in respect of operations in Malaysia is calculated at the applicable tax rates on the taxable income for the periods based upon existing legislation, interpretations and practices in respect thereof. Under the Income Tax Act of Malaysia, enterprises that have been incorporated in Malaysia are usually subject to a unified <span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20250101__20251231__srt--StatementGeographicalAxis__country--MY_zSZJNhXyfPQ3" title="Foreign income tax rate">24% enterprise income tax rate while preferential tax rates, tax holidays and even tax exemption may be granted on case-by-case basis. loss before income taxes were comprised of the following: Schedule of loss before income taxes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49E_20250101__20251231_zEhpaeGpdIbf" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2025</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20240101__20241231_zsSaFaIAMHD7" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2024</td><td> </td><td> </td> <td colspan="2" id="xdx_492_20230101__20231231_zTWoPswGTm96" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2023</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hsrt--StatementGeographicalAxis__country--SG_zQynCwWyzDa3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Singapore</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">123,586</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(378,777</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(203,411</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hus-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zdK3jSPF51J5" style="vertical-align: bottom; background-color: White"> <td>Foreign</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,849,361</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,263,385</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8,231,370</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zJPwgLC48IYg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total loss before income taxes</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,725,775</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(17,642,162</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(8,434,781</td><td style="text-align: left">)</td></tr> </table> The provision (benefit) for income taxes consisted of the following: Schedule of provision for income taxes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49E_20250101__20251231_z918T9zR7zBh" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2025</td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20240101__20241231_z1nsyTbJ3p59" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Year Ended December 31, 2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20230101__20231231_z0xU4NdPXPDd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Year Ended December 31, 2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--CurrentTaxExpenseBenefit_maCITEBz0HI_zdyWGH3Z13k2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 52%">Singapore</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">37,556</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CurrentForeignTaxExpenseBenefit_maCITEBz0HI_zC3qwhoVp0b3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Foreign</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CurrentIncomeTaxExpenseBenefit_iT_mtCITEBz0HI_maITEBzwRD_zRiU5oJDrxic" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Current</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">37,556</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Deferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DeferredIncomeTaxExpenseBenefitsAmount_maDITEBzVPO_zgcfB7jTVBr4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Singapore</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_maDITEBzVPO_z7p58AQLkaHl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Foreign</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,379</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,379</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredIncomeTaxExpenseBenefit_iT_mtDITEBzVPO_maITEBzwRD_z7HEC9jIzhlf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Deferred</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,379</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,379</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzwRD_zgSYOpfRuyCe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Provision (benefit) for income taxes</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">41,935</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(4,379</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="text-align: left"> </td></tr> </table> The following table reconciles Singapore statutory rates to the Company’s effective tax rate: Schedule of effective income tax rate <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_492_20250101__20251231_zA75q3MdkpT8" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2025</td><td> </td><td> </td> <td colspan="2" id="xdx_498_20240101__20241231_zuIKICyDoxA4" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2024</td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20230101__20231231_z4YaD05F1jE2" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2023</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBztvy_zsKcPQaMlX2g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Singapore statutory income tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(463,382</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(3,057,434</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(1,433,913</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign tax effects</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_hsrt--StatementGeographicalAxis__country--KY_z0ybkC1fcUZd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Foreign tax effects - Cayman</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">435,999</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">774,371</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,399,333</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_hsrt--StatementGeographicalAxis__country--MY_ze9kjFqoFZBk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Foreign tax effects - Malaysia</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,426</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,080,281</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_hsrt--StatementGeographicalAxis__country--MY_maITEBztvy_zHkclMARXnbh" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Foreign tax effects</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,426</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,080,281</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBztvy_zXcv4BHVMfM4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,124</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">174,405</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,580</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Nontaxable or non-deductible items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseImpairmentLosses_maITEBztvy_zQ5mmFG2A8X9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Impairment loss from intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,372</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,508,445</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_maITEBztvy_zCOD4bIcyeq5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Other non-deductible/non-taxable items</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,752</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">676,115</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBztvy_zBXDUJCJHqO" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total tax provision</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">41,935</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(4,379</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="text-align: left"> </td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250101__20251231_zPD30Ptpre4e" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240101__20241231_zwwDIpZutVT8" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_zNtl6ES72rUi" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td></tr> <tr id="xdx_40B_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_maABC_zhsNr8Joq0qi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Singapore statutory income tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">17.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">17.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">17.0</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign tax effects</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_hsrt--StatementGeographicalAxis__country--KY_maABC_zW92WUPfWJRl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Foreign tax effects - Cayman</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16.0</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4.3</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16.6</td><td style="text-align: left">)%</td></tr> <tr id="xdx_402_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_hsrt--StatementGeographicalAxis__country--MY_maABC_z2zr7dD1bTsj" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Foreign tax effects - Malaysia</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left">%</td></tr> <tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_hsrt--StatementGeographicalAxis__country--MY_maABC_zCT5mVbd5J36" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Foreign tax effects percentage</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left">%</td></tr> <tr id="xdx_402_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_maABC_zDQr4Ur7flUf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2.8</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1.0</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.4</td><td style="text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Nontaxable or non-deductible items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left">%</td></tr> <tr id="xdx_408_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseImpairmentLosses_pid_dp_maABC_zkHcJhGOOD61" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Impairment loss from intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.2</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(14.0</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> %</td></tr> <tr id="xdx_40E_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_pid_dp_maABC_zD2qM4UKK7Vb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Other non-deductible/non-taxable items</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">0.2</td><td style="padding-bottom: 1pt; text-align: left"> %</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3.7</td><td style="padding-bottom: 1pt; text-align: left">)%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">0.0</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr id="xdx_402_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_mtABC_zBbpuu6NWKp4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Effective tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(1.5</td><td style="padding-bottom: 2.5pt; text-align: left">)%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">0.0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">0.0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> The following table sets forth the significant components of the aggregate deferred tax assets and liabilities of the Company as of: Schedule of deferred tax assets and liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20251231_zFwr60lIrwx2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20241231_zu4GMhczyzu3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Deferred Tax Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_iI_maDTANzLjk_zB1YHNf1EDy5" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Valuation allowance for credit losses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">437</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">411</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTANzLjk_zFqRyA56J8Ei" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net operating loss carry forwards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">820,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">675,460</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DeferredTaxAssetsLeaseLiabilityNet_iI_maDTANzLjk_zactRdbDdoje" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,002</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,849</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzLjk_zsY9HkmNl4rh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: valuation allowance*</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(821,521</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(676,318</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzLjk_maDTALNz35k_ze8zTO5Lpu97" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total deferred tax assets, net</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">20,032</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">32,402</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Deferred Tax Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxLiabilitiesRightOfUseAssets_iNI_di_maDITLz57F_zWTd6FwVn1W2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Right of use assets</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(20,032</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(32,402</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_ecustom--DeferredTaxAssetsLiabilitiesAmortizationOfIntangibleAssets_iI_msDITLz57F_zILG9QIuk8Vk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Amortization of intangible assets</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(81,079</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(76,700</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--DeferredIncomeTaxLiabilities_iNTI_di_mtDITLz57F_msDTALNz35k_zatEnWj96u31" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total deferred tax liabilities</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(101,111</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(109,102</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--DeferredTaxAssetsLiabilities_iTI_mtDTALNz35k_zHiE0FWUBc0b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax liabilities, net</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(81,079</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(76,700</td><td style="text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">*</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The valuation allowance on all deferred tax assets increased by $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGRlZmVycmVkIHRheCBhc3NldHMgYW5kIGxpYWJpbGl0aWVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_903_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_c20250101__20251231_z7tGiZVlAmga" title="Valuation allowance on deferred tax assets"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGRlZmVycmVkIHRheCBhc3NldHMgYW5kIGxpYWJpbGl0aWVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_c20240101__20241231_zmhY2GClB6li" title="Valuation allowance on deferred tax assets">145,203 from December 31, 2024 to December 31, 2025.</td></tr> </table> As of December 31, 2025 and 2024, the Company had net operating losses carry forward (including temporary taxable difference of bad debt expense) of approximately $3.6 million and $3.7 million, respectively, from the Company’s Singapore and Malaysia subsidiaries. The net operating losses from the Singapore subsidiaries can be carried forward indefinitely, while the net operating losses from the Malaysia subsidiary can be carried forward of ten years. Due to the limited operating history of certain Singapore and Malaysia subsidiaries, the Company is uncertain when these net operating losses can be utilized. As a result, the Company provided a 100% allowance on deferred tax assets on net operating losses (including temporary taxable difference of bad debt expense) of approximately $<span id="xdx_901_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pn5n6_c20251231__srt--ConsolidatedEntitiesAxis__custom--MalaysiaSubsidiariesMember_z3XQQj5iXiY4" title="Allowance on deferred tax assets on operating losses">0.8 million and $<span id="xdx_90F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pn5n6_c20241231__srt--ConsolidatedEntitiesAxis__custom--MalaysiaSubsidiariesMember_zuJFzFFdJ3L7" title="Allowance on deferred tax assets on operating losses">0.7 million related to Singapore and Malaysia subsidiaries as of December 31, 2025 and 2024, respectively. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Income taxes paid The following table presents income taxes paid, net of refunds, disaggregated by jurisdiction for the years ended December 31, 2025, 2024 and 2023: Schedule of income taxes paid, net of refunds <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_495_20250101__20251231_zWmvs8gUx7ik" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2025</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20240101__20241231_zMyA4MnskBL2" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2024</td><td> </td><td> </td> <td colspan="2" id="xdx_495_20230101__20231231_z5vn4WKanoh9" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2023</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_404_ecustom--IncomeTaxPaidBeforeRefundReceived_maITPNzzGm_zKjznZPCC2N" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Singapore</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">32,156</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">11,627</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">42,900</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxPaidForeignBeforeRefundReceived_maITPNzzGm_zyyB1KCKQgC2" style="vertical-align: bottom; background-color: White"> <td>Foreign</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxesPaidNet_iT_mtITPNzzGm_zdtiHUCgMexg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total tax provision</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">32,156</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,627</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">42,900</td><td style="text-align: left"> </td></tr> </table> Uncertain tax positions The Company evaluates each uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measure the unrecognized benefits associated with the tax positions. As of December 31, 2025 and 2024, the Company did not have any significant unrecognized uncertain tax positions. The Company did not incur interest and penalties tax for the years ended December 31, 2025, 2024, and 2023. Taxes payable consist of the following: Schedule of taxes payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20251231_zEMvvIzcP7R" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20241231_z6oG4R4ei9z6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40A_ecustom--AccruedGSTTaxesPayableCurrent_iI_maTPCzp1w_z36j3Pmmwyn4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">GST taxes payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">75,299</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">260,243</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccruedIncomeTaxesCurrent_iI_maTPCzp1w_zgtBDsOW9Y2h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income taxes payable</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,222</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,801</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--TaxesPayableCurrent_iTI_mtTPCzp1w_zELMYUw5ZOga" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Totals</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">85,521</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">263,044</td><td style="text-align: left"> </td></tr> </table>

the partial tax exemption regime, 75% of the first approximately $8,000 (SGD 10,000) of chargeable income and 50% of the next approximately $144,000 (SGD 190,000) of chargeable income are exempt from income tax

0.75

8000

10000

144000

190000

0.24

loss before income taxes were comprised of the following: Schedule of loss before income taxes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49E_20250101__20251231_zEhpaeGpdIbf" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2025</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20240101__20241231_zsSaFaIAMHD7" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2024</td><td> </td><td> </td> <td colspan="2" id="xdx_492_20230101__20231231_zTWoPswGTm96" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2023</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hsrt--StatementGeographicalAxis__country--SG_zQynCwWyzDa3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Singapore</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">123,586</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(378,777</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(203,411</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hus-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zdK3jSPF51J5" style="vertical-align: bottom; background-color: White"> <td>Foreign</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,849,361</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,263,385</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8,231,370</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zJPwgLC48IYg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Total loss before income taxes</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,725,775</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(17,642,162</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(8,434,781</td><td style="text-align: left">)</td></tr> </table>

123586

-378777

-203411

-2849361

-17263385

-8231370

-2725775

-17642162

-8434781

The provision (benefit) for income taxes consisted of the following: Schedule of provision for income taxes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49E_20250101__20251231_z918T9zR7zBh" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2025</td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20240101__20241231_z1nsyTbJ3p59" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Year Ended December 31, 2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20230101__20231231_z0xU4NdPXPDd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Year Ended December 31, 2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--CurrentTaxExpenseBenefit_maCITEBz0HI_zdyWGH3Z13k2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 52%">Singapore</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">37,556</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CurrentForeignTaxExpenseBenefit_maCITEBz0HI_zC3qwhoVp0b3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Foreign</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CurrentIncomeTaxExpenseBenefit_iT_mtCITEBz0HI_maITEBzwRD_zRiU5oJDrxic" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Current</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">37,556</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Deferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DeferredIncomeTaxExpenseBenefitsAmount_maDITEBzVPO_zgcfB7jTVBr4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Singapore</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredForeignIncomeTaxExpenseBenefit_maDITEBzVPO_z7p58AQLkaHl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Foreign</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,379</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,379</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredIncomeTaxExpenseBenefit_iT_mtDITEBzVPO_maITEBzwRD_z7HEC9jIzhlf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Deferred</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,379</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,379</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzwRD_zgSYOpfRuyCe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Provision (benefit) for income taxes</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">41,935</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(4,379</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="text-align: left"> </td></tr> </table>

37556

4379

-4379

4379

-4379

41935

-4379

The following table reconciles Singapore statutory rates to the Company’s effective tax rate: Schedule of effective income tax rate <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_492_20250101__20251231_zA75q3MdkpT8" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2025</td><td> </td><td> </td> <td colspan="2" id="xdx_498_20240101__20241231_zuIKICyDoxA4" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2024</td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20230101__20231231_z4YaD05F1jE2" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2023</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">$</td><td> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBztvy_zsKcPQaMlX2g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Singapore statutory income tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(463,382</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(3,057,434</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(1,433,913</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign tax effects</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_hsrt--StatementGeographicalAxis__country--KY_z0ybkC1fcUZd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Foreign tax effects - Cayman</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">435,999</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">774,371</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,399,333</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_hsrt--StatementGeographicalAxis__country--MY_ze9kjFqoFZBk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Foreign tax effects - Malaysia</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,426</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,080,281</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_hsrt--StatementGeographicalAxis__country--MY_maITEBztvy_zHkclMARXnbh" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Foreign tax effects</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,426</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,080,281</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBztvy_zXcv4BHVMfM4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,124</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">174,405</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,580</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Nontaxable or non-deductible items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseImpairmentLosses_maITEBztvy_zQ5mmFG2A8X9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Impairment loss from intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,372</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,508,445</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_maITEBztvy_zCOD4bIcyeq5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Other non-deductible/non-taxable items</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,752</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">676,115</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBztvy_zBXDUJCJHqO" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total tax provision</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">41,935</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(4,379</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="text-align: left"> </td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250101__20251231_zPD30Ptpre4e" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240101__20241231_zwwDIpZutVT8" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_zNtl6ES72rUi" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td></tr> <tr id="xdx_40B_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_maABC_zhsNr8Joq0qi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Singapore statutory income tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">17.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">17.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">17.0</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign tax effects</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_hsrt--StatementGeographicalAxis__country--KY_maABC_zW92WUPfWJRl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Foreign tax effects - Cayman</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16.0</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4.3</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16.6</td><td style="text-align: left">)%</td></tr> <tr id="xdx_402_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_hsrt--StatementGeographicalAxis__country--MY_maABC_z2zr7dD1bTsj" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Foreign tax effects - Malaysia</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left">%</td></tr> <tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_hsrt--StatementGeographicalAxis__country--MY_maABC_zCT5mVbd5J36" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Foreign tax effects percentage</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.3</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left">%</td></tr> <tr id="xdx_402_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_maABC_zDQr4Ur7flUf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2.8</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1.0</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.4</td><td style="text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Nontaxable or non-deductible items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left">%</td></tr> <tr id="xdx_408_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseImpairmentLosses_pid_dp_maABC_zkHcJhGOOD61" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Impairment loss from intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.2</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(14.0</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> %</td></tr> <tr id="xdx_40E_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther_pid_dp_maABC_zD2qM4UKK7Vb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Other non-deductible/non-taxable items</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">0.2</td><td style="padding-bottom: 1pt; text-align: left"> %</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3.7</td><td style="padding-bottom: 1pt; text-align: left">)%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">0.0</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr id="xdx_402_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_mtABC_zBbpuu6NWKp4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Effective tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(1.5</td><td style="padding-bottom: 2.5pt; text-align: left">)%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">0.0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">0.0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table>

-463382

-3057434

-1433913

435999

774371

1399333

-9426

-1080281

-9426

-1080281

79124

174405

34580

6372

2508445

-6752

676115

41935

-4379

0.170

-0.160

-0.043

-0.166

0.003

0.060

0.003

0.060

-0.028

-0.010

-0.004

-0.002

-0.140

0.002

-0.037

0.000

-0.015

0.000

The following table sets forth the significant components of the aggregate deferred tax assets and liabilities of the Company as of: Schedule of deferred tax assets and liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20251231_zFwr60lIrwx2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20241231_zu4GMhczyzu3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Deferred Tax Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts_iI_maDTANzLjk_zB1YHNf1EDy5" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Valuation allowance for credit losses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">437</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">411</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTANzLjk_zFqRyA56J8Ei" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net operating loss carry forwards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">820,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">675,460</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DeferredTaxAssetsLeaseLiabilityNet_iI_maDTANzLjk_zactRdbDdoje" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,002</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,849</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzLjk_zsY9HkmNl4rh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: valuation allowance*</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(821,521</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(676,318</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzLjk_maDTALNz35k_ze8zTO5Lpu97" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total deferred tax assets, net</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">20,032</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">32,402</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Deferred Tax Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DeferredTaxLiabilitiesRightOfUseAssets_iNI_di_maDITLz57F_zWTd6FwVn1W2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Right of use assets</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(20,032</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(32,402</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_ecustom--DeferredTaxAssetsLiabilitiesAmortizationOfIntangibleAssets_iI_msDITLz57F_zILG9QIuk8Vk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Amortization of intangible assets</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(81,079</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(76,700</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--DeferredIncomeTaxLiabilities_iNTI_di_mtDITLz57F_msDTALNz35k_zatEnWj96u31" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total deferred tax liabilities</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(101,111</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(109,102</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--DeferredTaxAssetsLiabilities_iTI_mtDTALNz35k_zHiE0FWUBc0b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax liabilities, net</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(81,079</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(76,700</td><td style="text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">*</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The valuation allowance on all deferred tax assets increased by $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGRlZmVycmVkIHRheCBhc3NldHMgYW5kIGxpYWJpbGl0aWVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_903_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_c20250101__20251231_z7tGiZVlAmga" title="Valuation allowance on deferred tax assets"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGRlZmVycmVkIHRheCBhc3NldHMgYW5kIGxpYWJpbGl0aWVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90B_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_c20240101__20241231_zmhY2GClB6li" title="Valuation allowance on deferred tax assets">145,203 from December 31, 2024 to December 31, 2025.</td></tr> </table>

437

411

820114

675460

21002 32849

821521

676318

20032

32402

20032 32402 -81079 -76700

101111

109102

-81079 -76700

145203

3600000

3700000

800000

700000

The following table presents income taxes paid, net of refunds, disaggregated by jurisdiction for the years ended December 31, 2025, 2024 and 2023: Schedule of income taxes paid, net of refunds <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_495_20250101__20251231_zWmvs8gUx7ik" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2025</td><td> </td><td> </td> <td colspan="2" id="xdx_49E_20240101__20241231_zMyA4MnskBL2" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2024</td><td> </td><td> </td> <td colspan="2" id="xdx_495_20230101__20231231_z5vn4WKanoh9" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2023</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_404_ecustom--IncomeTaxPaidBeforeRefundReceived_maITPNzzGm_zKjznZPCC2N" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Singapore</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">32,156</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">11,627</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">42,900</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxPaidForeignBeforeRefundReceived_maITPNzzGm_zyyB1KCKQgC2" style="vertical-align: bottom; background-color: White"> <td>Foreign</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxesPaidNet_iT_mtITPNzzGm_zdtiHUCgMexg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total tax provision</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">32,156</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,627</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">42,900</td><td style="text-align: left"> </td></tr> </table> 32156 11627 42900

32156

11627

42900

Taxes payable consist of the following: Schedule of taxes payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20251231_zEMvvIzcP7R" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20241231_z6oG4R4ei9z6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40A_ecustom--AccruedGSTTaxesPayableCurrent_iI_maTPCzp1w_z36j3Pmmwyn4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">GST taxes payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">75,299</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">260,243</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccruedIncomeTaxesCurrent_iI_maTPCzp1w_zgtBDsOW9Y2h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income taxes payable</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,222</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,801</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--TaxesPayableCurrent_iTI_mtTPCzp1w_zELMYUw5ZOga" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Totals</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">85,521</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">263,044</td><td style="text-align: left"> </td></tr> </table> 75299 260243

10222

2801

85521

263044

Note 18 – Concentrations risks (a) Major customers For the years ended December 31, 2025 and 2024, one customer accounted for <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_ztgGqBF51zzk" title="Concentration risk percentage">38.3% and <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_zBizRfbPfeCe" title="Concentration risk percentage">10% of the Company’s total revenues. For the year ended December 31, 2023, one customer accounted for <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--RevenueFromContractWithCustomerMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneCustomerMember_zHj9SCC2z1Ue" title="Concentration risk percentage">11.3% of the Company’s total revenues. As of December 31, 2025, two customers accounted for <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOneMember_zrBpZCyXCxfc" title="Concentration risk percentage">20.0% and <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerTwoMember_zqBbhin43KT" title="Concentration risk percentage">17.0% of the Company’s total balance of accounts receivable, respectively. As of December 31, 2024, two customers accounted for <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOneMember_zndoymBSmDQ9" title="Concentration risk percentage">19.0% and <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerTwoMember_zAOq1Av1eDm4" title="Concentration risk percentage">15.0% of the Company’s total balance of accounts receivable, respectively. (b) Major vendors For the years ended December 31, 2025, 2024 and 2023, no vendor accounted for <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--TotalPurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--NoVendorMember_zNFfNCse9nDd" title="Concentration risk percentage"><span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--TotalPurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--NoVendorMember_zwchAkLEr7s1" title="Concentration risk percentage"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230101__20231231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--TotalPurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--NoVendorMember_zw50Fpf0ysgf" title="Concentration risk percentage">10% or more of the Company’s total purchases. As of December 31, 2025, two vendors accounted for <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneVendorMember_zwhXI9Nv7ku" title="Concentration risk percentage">80.4% and <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoVendorMember_zFbEamvdRB3j" title="Concentration risk percentage">19.6% of the Company’s total balance of accounts payable. As of December 31, 2024, two vendors accounted for <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneVendorMember_zrRkrJf6Aame" title="Concentration risk percentage">79.9% and <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--TwoVendorMember_zLKDL9YGR3D3" title="Concentration risk percentage">10.7% of the Company’s total balance of accounts payable. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) (c) Credit risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash. The Singapore Deposit Insurance Corporation Limited (SDIC) insures deposits in a Deposit Insurance (DI) Scheme member bank or finance company up to approximately $57,000 (SGD 75,000) per account. As of December 31, 2025 and 2024, the Company had cash balance of $<span id="xdx_902_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_c20251231__us-gaap--ManagingRisksInherentInServicingAssetsAndServicingLiabilitiesByTypeOfRiskAxis__us-gaap--CreditRiskMember_zy1mocFjC86k" title="Cash balance">204,194 and $<span id="xdx_90C_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_c20241231__us-gaap--ManagingRisksInherentInServicingAssetsAndServicingLiabilitiesByTypeOfRiskAxis__us-gaap--CreditRiskMember_zZw7Naz0EO5a" title="Cash balance">70,670 was maintained at DI Scheme banks in Singapore, of $0 was subject to credit risk, respectively. The United States’ Federal Deposit Insurance Corporation (FDIC) standard insurance amount is up to $250,000 per depositor per insured bank. As of December 31, 2025 and 2024, the Company had cash balance of $42,195 and $15,237 was maintained at banks in the United States, of which none was subject to credit risk. The Malaysia deposit insurance corporation (PIDM) standard insurance amount is up to approximately $<span id="xdx_90D_eus-gaap--Deposits_iI_c20251231__us-gaap--ManagingRisksInherentInServicingAssetsAndServicingLiabilitiesByTypeOfRiskAxis__us-gaap--CreditRiskMember__srt--StatementGeographicalAxis__country--MY_zXc47HGcejPj" title="Deposits">53,000 (MYR <span id="xdx_90F_eus-gaap--Deposits_iI_uMYR_c20251231__us-gaap--ManagingRisksInherentInServicingAssetsAndServicingLiabilitiesByTypeOfRiskAxis__us-gaap--CreditRiskMember__srt--StatementGeographicalAxis__country--MY_zotpv2LQbBq" title="Deposits">250,000) per depositor per insured bank. As of December 31, 2025 and 2024, the Company had cash balance of $98,509 and $151,506 was maintained at banks in Malaysia, of $<span id="xdx_904_eus-gaap--RestrictedCash_iI_c20251231__us-gaap--ManagingRisksInherentInServicingAssetsAndServicingLiabilitiesByTypeOfRiskAxis__us-gaap--CreditRiskMember__srt--StatementGeographicalAxis__country--MY_zcJ2rSmwss0h" title="Restricted cash">0 and $<span id="xdx_908_eus-gaap--RestrictedCash_iI_c20241231__us-gaap--ManagingRisksInherentInServicingAssetsAndServicingLiabilitiesByTypeOfRiskAxis__us-gaap--CreditRiskMember__srt--StatementGeographicalAxis__country--MY_zdcn0bctakeb" title="Restricted cash">79,219 was subject to credit risk. While management believes that these financial institutions are of high credit quality, it also continually monitors their credit worthiness. The Company is also exposed to risk from accounts receivable and other receivables. These assets are subjected to credit evaluations. An allowance has been made for estimated unrecoverable amounts which have been determined by reference to past default experience and the current economic environment.

0.383

0.10

0.113

0.200

0.170

0.190

0.150

0.10

0.804

0.196

0.799

0.107

57000

75000

204194

70670

250000

42195

15237

53000

250000

98509

151506

79219

Note 19 – Leases As of December 31, 2025 and 2024, the Company has leased three offices, which were classified as operating leases. In addition, the Company had two office equipment leases which were classified as finance leases. The Company occupies various offices pursuant to operating lease agreements with a term shorter than twelve months which it elected not to recognize lease assets and lease liabilities under ASC 842. Instead, the Company recognized the lease payments in profit or loss on a straight-line basis over the lease term and variable lease payments in the period in which the obligation for those payments is incurred. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. The Company recognized lease expense on a straight-line basis over the lease term for operating lease. Meanwhile, the Company recognized the finance leases ROU assets and interest on an amortized cost basis. The amortization of finance ROU assets is recognized on an accretion basis as amortization expense, while the lease liability is increased to reflect interest on the liability and decreased to reflect the lease payments made during the period. The ROU assets and lease liabilities are determined based on the present value of the future minimum rental payments of the lease as of the adoption date, using weighted average interest rate of 5.54% and 9.60% for operating lease and finance lease, respectively. The interest rate was determined using incremental borrowing rate with similar term in Singapore and Malaysia. Operating and finance lease expenses consist of the following: Schedule of operating and finance lease expenses <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Classification</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Operating lease cost</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 34%; text-align: left">Lease expenses</td><td style="width: 2%"> </td> <td style="width: 22%; text-align: left">General and administrative</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--OperatingLeaseExpense_c20250101__20251231__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember_zlCKHlH4pr71" style="width: 10%; text-align: right" title="Lease expenses">216,639</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--OperatingLeaseExpense_c20240101__20241231__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember_zJRY2gPWk1e9" style="width: 10%; text-align: right" title="Lease expenses">133,533</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--OperatingLeaseExpense_c20230101__20231231__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember_zsLCo9EDEGki" style="width: 10%; text-align: right" title="Lease expenses">123,366</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lease expenses – short-term</td><td> </td> <td style="text-align: left">General and administrative</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShortTermLeaseCost_c20250101__20251231__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember_z6Qejr6QdEX9" style="text-align: right" title="Lease expenses - short-term">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShortTermLeaseCost_c20240101__20241231__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember_zNkM6vNW54Ya" style="text-align: right" title="Lease expenses - short-term">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShortTermLeaseCost_c20230101__20231231__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember_zVVjhzK3y20b" style="text-align: right" title="Lease expenses - short-term">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Finance lease cost</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortization of leased asset</td><td> </td> <td style="text-align: left">General and administrative</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FinanceLeaseRightOfUseAssetAmortization_c20250101__20251231__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember_zsA21eihLvOk" style="text-align: right" title="Amortization of leased asset">7,322</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--FinanceLeaseRightOfUseAssetAmortization_c20240101__20241231__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember_zoTW8KFdy4W7" style="text-align: right" title="Amortization of leased asset">7,157</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--FinanceLeaseRightOfUseAssetAmortization_c20230101__20231231__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember_zfkzwmtjqH4l" style="text-align: right" title="Amortization of leased asset">8,148</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest on lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Other expense -Interest expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--FinanceLeaseInterestExpense_c20250101__20251231__custom--StatementOfIncomeLocationBalanceAxis__custom--InterestExpensesMember_zQVnJsMI4tNa" style="border-bottom: Black 1pt solid; text-align: right" title="Interest on lease liabilities">2,429</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--FinanceLeaseInterestExpense_c20240101__20241231__custom--StatementOfIncomeLocationBalanceAxis__custom--InterestExpensesMember_zWUMTPqTXG6" style="border-bottom: Black 1pt solid; text-align: right" title="Interest on lease liabilities">2,855</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--FinanceLeaseInterestExpense_c20230101__20231231__custom--StatementOfIncomeLocationBalanceAxis__custom--InterestExpensesMember_zPpK3uS5R8uj" style="border-bottom: Black 1pt solid; text-align: right" title="Interest on lease liabilities">2,584</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total lease expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98E_eus-gaap--LeaseCost_c20250101__20251231_zYqiYilaWYuk" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total lease expenses">226,390</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98A_eus-gaap--LeaseCost_c20240101__20241231_zNt7M9LsHxWb" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total lease expenses">143,545</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_987_eus-gaap--LeaseCost_c20230101__20231231_zSLE0qf1PzD1" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total lease expenses">134,098</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Weighted-average remaining term and discount rate related to leases were as follows: Schedule of weighted average remaining term and discount rate <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Weighted-average remaining term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.2 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.8 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finance leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2.4 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.4 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Weighted-average discount rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Operating lease</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20251231_zUr56QEByade" style="width: 16%; text-align: right" title="Operating lease, weighted-average discount rate">5.54</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20241231_z595LxsgetXh" style="width: 16%; text-align: right" title="Operating lease, weighted-average discount rate">5.94</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Finance leases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FinanceLeaseWeightedAverageDiscountRatePercent_iI_dp_c20251231_zc0rOldAtql2" style="text-align: right" title="Finance leases, weighted-average discount rate">9.60</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--FinanceLeaseWeightedAverageDiscountRatePercent_iI_dp_c20241231_z9CIQqAnZADf" style="text-align: right" title="Finance leases, weighted-average discount rate">9.60</td><td style="text-align: left">%</td></tr> </table> The following table sets forth the Company’s minimum lease payments in future periods as of December 31, 2025: Schedule of future minimum lease payments <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Operating lease</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Finance lease</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">payments</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">payments</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Twelve months ending December 31, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_c20251231_zTQDHqXuOD3h" style="width: 12%; text-align: right" title="Operating lease payments, 2026">135,727</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_c20251231_zsC1gKVNHf44" style="width: 12%; text-align: right" title="Finance lease payments, 2026">8,172</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--ContractualObligationDueInNextTwelveMonths_iI_c20251231_zvnIPzyYP4Yf" style="width: 12%; text-align: right" title="Total 2026">143,899</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Twelve months ending December 31, 2027</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_c20251231_zAcOwA8vm0Za" style="text-align: right" title="Operating lease payments, 2027">50,878</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearTwo_iI_c20251231_z0sAw8W3N8T5" style="text-align: right" title="Finance lease payments, 2027">8,172</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ContractualObligationDueInSecondYear_iI_c20251231_zxscwFy7pE4k" style="text-align: right" title="Total 2027">59,050</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Twelve months ending December 31, 2028</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_c20251231_zzqJvef6kzA3" style="text-align: right" title="Operating lease payments, 2028">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearThree_iI_c20251231_zpAJBIDYGVB8" style="text-align: right" title="Finance lease payments, 2028">10,886</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ContractualObligationDueInThirdYear_iI_c20251231_zg7JDkFxlewb" style="text-align: right" title="Total 2028">10,886</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Twelve months ending December 31, 2029</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_c20251231_zdM0gnvGsyc7" style="text-align: right" title="Operating lease payments, 2029">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearFour_iI_c20251231_zszv1XwOCQ9e" style="text-align: right" title="Finance lease payments, 2029">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ContractualObligationDueInFourthYear_iI_c20251231_zis3k80WBeo5" style="text-align: right" title="Total 2029">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Twelve months ending December 31, 2030</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_c20251231_zM0Hj6mPFy68" style="border-bottom: Black 1pt solid; text-align: right" title="Operating lease payments, 2030">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearFive_iI_c20251231_zy2Z5y3rNAEl" style="border-bottom: Black 1pt solid; text-align: right" title="Finance lease payments, 2030">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ContractualObligationDueInFifthYear_iI_c20251231_zYJ9xmUJ1Q5" style="border-bottom: Black 1pt solid; text-align: right" title="Total 2030">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_c20251231_zT0no7YQjyP1" style="text-align: right" title="Total Operating lease payments">186,605</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FinanceLeaseLiabilityPaymentsDue_iI_c20251231_zbOJ8HJK5cFf" style="text-align: right" title="Total Finance lease payments">27,230</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ContractualObligation_iI_c20251231_zbOhLujlUQIf" style="text-align: right" title="Total lease payments">231,835</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: discount</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pid_di_c20251231_zuKNf0AZbvog" style="border-bottom: Black 1pt solid; text-align: right" title="Total Operating lease payments, discount">(9,575</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--FinanceLeaseLiabilityUndiscountedExcessAmount_iNI_di_c20251231_zXy7CTLkUzO7" style="border-bottom: Black 1pt solid; text-align: right" title="Total Finance lease payments, discount">(3,562</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--ContractualObligationDiscount_iNI_di_c20251231_zRdDXYYVp666" style="border-bottom: Black 1pt solid; text-align: right" title="Total, discount">(13,137</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Present value of lease liabilities</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeaseLiability_iI_c20251231_z2MenYOQqB3f" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Present value of lease liabilities, operating lease payments">177,030</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--FinanceLeaseLiability_iI_c20251231_zFS6AijEHoFj" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Present value of lease liabilities, finance lease payments">23,668</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98C_ecustom--ContractualObligationLeaseLiability_iI_c20251231_zYhLDlYkiH0l" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Present value of lease liabilities, total">200,698</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

0.0554 0.0960 Operating and finance lease expenses consist of the following: Schedule of operating and finance lease expenses <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Classification</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Operating lease cost</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 34%; text-align: left">Lease expenses</td><td style="width: 2%"> </td> <td style="width: 22%; text-align: left">General and administrative</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--OperatingLeaseExpense_c20250101__20251231__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember_zlCKHlH4pr71" style="width: 10%; text-align: right" title="Lease expenses">216,639</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--OperatingLeaseExpense_c20240101__20241231__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember_zJRY2gPWk1e9" style="width: 10%; text-align: right" title="Lease expenses">133,533</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--OperatingLeaseExpense_c20230101__20231231__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember_zsLCo9EDEGki" style="width: 10%; text-align: right" title="Lease expenses">123,366</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lease expenses – short-term</td><td> </td> <td style="text-align: left">General and administrative</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShortTermLeaseCost_c20250101__20251231__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember_z6Qejr6QdEX9" style="text-align: right" title="Lease expenses - short-term">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShortTermLeaseCost_c20240101__20241231__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember_zNkM6vNW54Ya" style="text-align: right" title="Lease expenses - short-term">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShortTermLeaseCost_c20230101__20231231__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember_zVVjhzK3y20b" style="text-align: right" title="Lease expenses - short-term">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Finance lease cost</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortization of leased asset</td><td> </td> <td style="text-align: left">General and administrative</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FinanceLeaseRightOfUseAssetAmortization_c20250101__20251231__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember_zsA21eihLvOk" style="text-align: right" title="Amortization of leased asset">7,322</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--FinanceLeaseRightOfUseAssetAmortization_c20240101__20241231__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember_zoTW8KFdy4W7" style="text-align: right" title="Amortization of leased asset">7,157</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--FinanceLeaseRightOfUseAssetAmortization_c20230101__20231231__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember_zfkzwmtjqH4l" style="text-align: right" title="Amortization of leased asset">8,148</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest on lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Other expense -Interest expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--FinanceLeaseInterestExpense_c20250101__20251231__custom--StatementOfIncomeLocationBalanceAxis__custom--InterestExpensesMember_zQVnJsMI4tNa" style="border-bottom: Black 1pt solid; text-align: right" title="Interest on lease liabilities">2,429</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--FinanceLeaseInterestExpense_c20240101__20241231__custom--StatementOfIncomeLocationBalanceAxis__custom--InterestExpensesMember_zWUMTPqTXG6" style="border-bottom: Black 1pt solid; text-align: right" title="Interest on lease liabilities">2,855</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--FinanceLeaseInterestExpense_c20230101__20231231__custom--StatementOfIncomeLocationBalanceAxis__custom--InterestExpensesMember_zPpK3uS5R8uj" style="border-bottom: Black 1pt solid; text-align: right" title="Interest on lease liabilities">2,584</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total lease expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98E_eus-gaap--LeaseCost_c20250101__20251231_zYqiYilaWYuk" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total lease expenses">226,390</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98A_eus-gaap--LeaseCost_c20240101__20241231_zNt7M9LsHxWb" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total lease expenses">143,545</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_987_eus-gaap--LeaseCost_c20230101__20231231_zSLE0qf1PzD1" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total lease expenses">134,098</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

216639

133533

123366

7322

7157

8148

2429

2855

2584

226390

143545

134098

Weighted-average remaining term and discount rate related to leases were as follows: Schedule of weighted average remaining term and discount rate <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2024</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Weighted-average remaining term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating lease</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.2 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.8 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finance leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2.4 years</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3.4 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Weighted-average discount rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Operating lease</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20251231_zUr56QEByade" style="width: 16%; text-align: right" title="Operating lease, weighted-average discount rate">5.54</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20241231_z595LxsgetXh" style="width: 16%; text-align: right" title="Operating lease, weighted-average discount rate">5.94</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Finance leases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FinanceLeaseWeightedAverageDiscountRatePercent_iI_dp_c20251231_zc0rOldAtql2" style="text-align: right" title="Finance leases, weighted-average discount rate">9.60</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--FinanceLeaseWeightedAverageDiscountRatePercent_iI_dp_c20241231_z9CIQqAnZADf" style="text-align: right" title="Finance leases, weighted-average discount rate">9.60</td><td style="text-align: left">%</td></tr> </table>

P1Y2M12D

P0Y9M18D

P2Y4M24D

P3Y4M24D

0.0554

0.0594

0.0960

The following table sets forth the Company’s minimum lease payments in future periods as of December 31, 2025: Schedule of future minimum lease payments <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Operating lease</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Finance lease</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">payments</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">payments</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Twelve months ending December 31, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_c20251231_zTQDHqXuOD3h" style="width: 12%; text-align: right" title="Operating lease payments, 2026">135,727</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_c20251231_zsC1gKVNHf44" style="width: 12%; text-align: right" title="Finance lease payments, 2026">8,172</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--ContractualObligationDueInNextTwelveMonths_iI_c20251231_zvnIPzyYP4Yf" style="width: 12%; text-align: right" title="Total 2026">143,899</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Twelve months ending December 31, 2027</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_c20251231_zAcOwA8vm0Za" style="text-align: right" title="Operating lease payments, 2027">50,878</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearTwo_iI_c20251231_z0sAw8W3N8T5" style="text-align: right" title="Finance lease payments, 2027">8,172</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ContractualObligationDueInSecondYear_iI_c20251231_zxscwFy7pE4k" style="text-align: right" title="Total 2027">59,050</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Twelve months ending December 31, 2028</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_c20251231_zzqJvef6kzA3" style="text-align: right" title="Operating lease payments, 2028">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearThree_iI_c20251231_zpAJBIDYGVB8" style="text-align: right" title="Finance lease payments, 2028">10,886</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ContractualObligationDueInThirdYear_iI_c20251231_zg7JDkFxlewb" style="text-align: right" title="Total 2028">10,886</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Twelve months ending December 31, 2029</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_c20251231_zdM0gnvGsyc7" style="text-align: right" title="Operating lease payments, 2029">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearFour_iI_c20251231_zszv1XwOCQ9e" style="text-align: right" title="Finance lease payments, 2029">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ContractualObligationDueInFourthYear_iI_c20251231_zis3k80WBeo5" style="text-align: right" title="Total 2029">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Twelve months ending December 31, 2030</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_c20251231_zM0Hj6mPFy68" style="border-bottom: Black 1pt solid; text-align: right" title="Operating lease payments, 2030">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearFive_iI_c20251231_zy2Z5y3rNAEl" style="border-bottom: Black 1pt solid; text-align: right" title="Finance lease payments, 2030">-</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ContractualObligationDueInFifthYear_iI_c20251231_zYJ9xmUJ1Q5" style="border-bottom: Black 1pt solid; text-align: right" title="Total 2030">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_c20251231_zT0no7YQjyP1" style="text-align: right" title="Total Operating lease payments">186,605</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FinanceLeaseLiabilityPaymentsDue_iI_c20251231_zbOJ8HJK5cFf" style="text-align: right" title="Total Finance lease payments">27,230</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ContractualObligation_iI_c20251231_zbOhLujlUQIf" style="text-align: right" title="Total lease payments">231,835</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: discount</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pid_di_c20251231_zuKNf0AZbvog" style="border-bottom: Black 1pt solid; text-align: right" title="Total Operating lease payments, discount">(9,575</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--FinanceLeaseLiabilityUndiscountedExcessAmount_iNI_di_c20251231_zXy7CTLkUzO7" style="border-bottom: Black 1pt solid; text-align: right" title="Total Finance lease payments, discount">(3,562</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--ContractualObligationDiscount_iNI_di_c20251231_zRdDXYYVp666" style="border-bottom: Black 1pt solid; text-align: right" title="Total, discount">(13,137</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Present value of lease liabilities</td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_985_eus-gaap--OperatingLeaseLiability_iI_c20251231_z2MenYOQqB3f" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Present value of lease liabilities, operating lease payments">177,030</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_981_eus-gaap--FinanceLeaseLiability_iI_c20251231_zFS6AijEHoFj" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Present value of lease liabilities, finance lease payments">23,668</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98C_ecustom--ContractualObligationLeaseLiability_iI_c20251231_zYhLDlYkiH0l" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Present value of lease liabilities, total">200,698</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

135727

8172

143899

50878

8172

59050

10886

186605

27230

231835

9575

3562

13137

177030

23668

200698

Note 20 – Commitments and contingencies Commitments On November 4, 2025, the Company entered into an “at-the-market” (“ATM”) offering agreement with Chardan Capital Markets, LLC (“Chardan” or “Agent”). Under the terms of the ATM offering agreement, Charden may, from time to time, sell its common shares having an aggregate offering value of up to $10 million through Charden, as sales agent. The Company will determine, at its sole discretion, the timing and number of shares to be sold under the ATM facility. As of December 31, 2025, there were no transactions under the ATM. Contingencies Legal From time to time, the Company is party to certain legal proceedings, as well as certain asserted and un-asserted claims. Amounts accrued, as well as the total amount of reasonably possible losses with respect to such matters, individually and in the aggregate, are not deemed to be material to the consolidated financial statements. On May 12, 2023, there were disagreements between the directors and formers directors of the Company concerning, among others, the legitimacy of: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The purported appointment of David Capes (“Mr. Capes”) as the Chairman of the Board of in place of Gerald Lim;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The purported appointment of Leonard Chee Hyong Chia (“Leonard”) to the Board as a replacement director;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">c)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The purported removal of certain individuals as director(s) of the Company by Mr. Capes and Leonard;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">d)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The removal of Mr. Capes as a director of the Company and from all Board committees on which he served on May 11, 2023;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">e)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The dispute by Mr. Capes regarding his removal as a director of the Company;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">f)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The validity of the purported shareholders’ resolutions of the Company dated May 12, 2023 (the “Resolutions”); and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">g)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The various other issues raised by the Board from time to time.</td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Upon consultation with the Company’s external counsel, the Board determined that the Resolutions were prima facie invalid and of no effect from the outset, and could be subject to legal challenges. The Board notes that Mr. Capes and his associates have not furnished any proof sustaining their allegation that the Resolutions were validly passed. The Board notes that Mr. Capes and his associates have not obtained any valid court order on the validity of the Resolutions. As of the date of this report, the Company does not expect the legal challenges among the disagreements between the directors and formers directors of the Company will have a material adverse effect on the business, financial condition or results of operations of the Company. KRHSG also filed a claim against Mr. Capes and one other defendant as a separate case in July 2023 in connection with unlawfully obstructed access to KRHSG’s client and clinic management systems, disrupting their business and resulting in losses to KRHSG in May 2023. On December 30, 2024, the Company sold <span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20241230__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--KentRidgeHealthcareSingaporePteLtdMember_zesIfNQYmj8i" title="Equity interest">100% equity interest of KRHSG to a third party and therefore KRHSG is no longer an affiliate of the Company as of December 31, 2025. On May 10, 2024, EUDA was served a statutory demand (the “Statutory Demand”) pursuant to Section 155(1) of the British Virgin Islands Insolvency Act 2003 (the “Insolvency Act”) by Carey Olsen Singapore LLP ( “Carey Olsen”) for payment of an alleged total indebtedness of US$138,202.66 in connection with the purported legal services rendered between February and August 2023 pursuant to an alleged engagement letter dated February 22, 2023 signed by certain former directors of the Company purportedly acting on behalf of the Company. The Company is of the position that it is not liable to pay the amount demanded by Carey Olsen in the Statutory Demand. On May 24, 2024, the Company filed an originating application seeking an order to set aside the Statutory Demand, and for Carey Olsen to pay the Company’s costs of the application. The originating application was first heard on January 30, 2025, following which it was adjourned to allow Carey Olsen to produce its work product. Following a further hearing of the Originating Application on 1 May 2025, the BVI Court found that there was a substantial dispute in respect of the Statutory Demand and ordered the Statutory Demand to be set aside, with costs ordered in favor of the Company. As of December 31, 2025 and 2024, except as disclosed above, the Company is not currently a party to any material legal proceedings, investigation or claims. However, the Company may, from time to time, be involved in legal matters arising in the ordinary course of its business. While the Company is not presently subject to any material legal proceedings, there can be no assurance that such matters will not arise in the future or that any such matters in which the Company is involved, or which may arise in the ordinary course of the Company’s business, will not at some point proceed to litigation or that such litigation will not have a material adverse effect on the business, financial condition or results of operations of the Company.

10000000

138202.66

Note 21 – Segments information Upon adoption of the ASU 2023-07 on January 1, 2024, below disclosure and presentation have been retrospectively amended. The Company’s operating segments have been identified based on the way management organizes the business by the nature of services provided to customers and how the Chief Operating Decision Maker (“CODM”) manages the business and allocates resources. The CODM for the Company is its Chief Executive Officer. The accounting policies applied to each segment are consistent with those described in the summary of significant accounting policies. Intersegment sales and transfers are accounted for as if the transactions were made with third parties, using current market prices. The CODM evaluates the performance of reportable segments and allocates resources primarily based on segment profit (loss). Segment profit (loss) represents segment revenue less directly attributable and allocated cost of revenue and operating expenses. Segment profit (loss) is the primary measure used by the CODM and is determined in a manner consistent with the measurement principles used in preparing the consolidated financial statements in accordance with ASC 280-10-50-28A. The CODM does not evaluate the performance of segments using asset information. As such, the Company does not allocate assets to its reportable segments. EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Segment profit (loss) excludes certain corporate-level expenses and non-operating items that are not allocated to the reportable segments. These items primarily include professional fees, loss on debt settlement, change in fair value of prepaid forward purchase liabilities, loss on settlement of prepaid forward contracts, and other corporate expenses managed on a consolidated basis. Such amounts are presented as reconciling items to consolidated net loss before income taxes. As a result, consolidated net loss before income taxes includes these unallocated corporate-level and non-operating items that are excluded from segment profit (loss), which gives rise to the difference between total segment profit (loss) and consolidated net loss before income taxes. The CODM uses segment profit (loss) in the annual budgeting and forecasting process to allocate capital, marketing expenditures, and personnel resources among the property management services and holistic wellness consumer products and services. The CODM reviews segment profit (loss) on a regular basis, including comparisons of budgeted results to actual results, to evaluate margin performance, cost efficiency, and profitability trends within each segment. Segment profit (loss) is also used to compare the relative operating performance of the reportable segments in making decisions regarding expansion initiatives, product strategy, sales focus, and operational investments. The Company has identified its operating segments based on the internal financial information reviewed by the CODM to assess performance and allocate resources. The Company’s operating segments are organized primarily based on the nature of products sold and services provided. Based on the aggregation criteria in ASC 280, the Company has determined that it has two reportable segments: property management services and holistic wellness consumer products and services. The following tables summarize the Company’s segment information for the years ended December 31, 2025, 2024 and 2023: Schedule of segment information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_498_20250101__20251231__srt--ProductOrServiceAxis__custom--PropertyManagementServicesMember_zv3atSxBYBt3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_490_20250101__20251231__srt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsAndServicesMember_zZKwn0CDya0h" style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zCaHCbi7kuQe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2025</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Property management services</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Holistic wellness consumer products and services</td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zHO1425mbZx5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Revenue from external customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,367,584</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,452,680</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">6,820,264</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Less:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CostOfRevenue_zPqjmXSPlsKa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,390,367</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">437,098</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,827,465</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--SalariesAndWages_zHeJ9twuSNE3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Salary Expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">324,682</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">812,089</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,136,771</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--BadDebtExpense_zb2akZRWIuA5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Bad debt expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,050</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,050</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ImpairmentOfLongLivedAssetsToBeDisposedOf_zK2bhXc1Knb8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Impairment loss on long-lived assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,480</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,480</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ImpairmentOfLongLivedAssetsToBeDisposedOf_zjQa4A0k7vPg" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Impairment loss on long-lived assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,480</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,480</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--SegmentReportingOtherItemAmount_zVXRPU8rZhbh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: justify">Other segment items</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">495,012</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> 2,273,902</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,768,914</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--SegmentLoss_i01T_z3i5FAGRtyRe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Segment profits (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">153,473</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,030,592</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(954,416</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reconciliation of segment profits (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Unallocated amounts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ProfessionalFees_z6T0snz1gOwl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,723,632</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--GainsLossesOnExtinguishmentOfDebt_iN_di_z0VVwgsRV1n4" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Loss on debt settlement</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--GainLossOnFairValueOfPrepaidForwardPurhcaseLiabilities_iN_di_zRwMxr3mJk3c" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Change in fair value of prepaid forward purchase liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--GainLossOnSettlementOfPrepaidForwardContracts_iN_di_zPr7QwLlJ2Fh" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Loss on settlement of prepaid forward contracts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--OtherCorporateExpenses_zpXF1IduqSib" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Other corporate expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">47,727</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_zAuKZfj385Y5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net loss before income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,725,775</td><td style="text-align: left">)</td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20241231__srt--ProductOrServiceAxis__custom--PropertyManagementServicesMember_zrbx96gmSt4e" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20241231__srt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsAndServicesMember_zizOA6S2uroh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240101__20241231_zfP5n1bD08o7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Property management services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holistic wellness consumer products and services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zc517IsNq3T3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Revenue from external customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,921,982</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">89,023</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,011,005</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Less:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CostOfRevenue_zLGSQj6P1Dj6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,214,862</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,988</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,248,850</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--SalariesAndWages_zud6lvX474Q" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Salary Expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">680,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">114,145</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">794,937</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ImpairmentOfLongLivedAssetsToBeDisposedOf_zmgnb0oC6drd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Impairment loss on long-lived assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,755,560</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,755,560</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Bad debt expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,885</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,885</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--SegmentReportingOtherItemAmount_zKp7JNZ4xdU9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Other segment items</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">214,442</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">573,029</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">787,471</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--SegmentLoss_i01T_zEHrjnzT9k8d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Segment loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(188,114</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,432,584</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,620,698</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reconciliation of segment loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Unallocated amounts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ProfessionalFees_zP6UlZKDINAk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,282,865</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--GainsLossesOnExtinguishmentOfDebt_iN_di_zRERjv7MWYtc" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Loss on debt settlement</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">448,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--OtherCorporateExpenses_z3mZcTpPMuwg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other corporate expenses</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">290,599</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_zQkXd6XqBT94" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net loss before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(17,642,162</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20230101__20231231__srt--ProductOrServiceAxis__custom--PropertyManagementServicesMember_zcLgJIVQKmh3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20230101__20231231__srt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsAndServicesMember_zE5X5Y4WijK6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_z07buw5nOEDc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Property management services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holistic wellness consumer products and services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zdaJhEaEE1Pk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Revenue from external customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,706,458</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,706,458</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Less:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_zUAWz21W6H5e" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,864,383</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,864,383</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--SalariesAndWages_zyKAQLjx9eV1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Salary Expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">749,437</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">749,437</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--BadDebtExpense_z1ZOJ1SphFLa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Bad debt expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,463</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,463</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--SegmentReportingOtherItemAmount_zXgRmWoc8oB6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Other Segment items</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">223,452</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">223,452</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--SegmentLoss_i01T_zplHJF5drHc4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt; text-align: left">Segment loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(133,277</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(133,277</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_ecustom--SegmentLoss_i01T_zeP2dluJrWL5" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt; text-align: left">Segment profits (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(133,277</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(133,277</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Reconciliation of segment loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: Unallocated amounts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ProfessionalFees_zOqcyqszNob" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,364,263</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--GainLossOnFairValueOfPrepaidForwardPurhcaseLiabilities_iN_di_z80NyZq0xAne" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Change in fair value of prepaid forward purchase liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,303,658</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--GainLossOnSettlementOfPrepaidForwardContracts_iN_di_zflAVWSrq4B4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Loss on settlement of prepaid forward contracts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,635,816</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--OtherCorporateExpenses_zsSt5cULdz8g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Other corporate expenses</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,997,767</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_zJrsxb4e4lp6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net loss before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(8,434,781</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) Other Significant Items: Schedule of other significant items <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_490_20250101__20251231__srt--ProductOrServiceAxis__custom--PropertyManagementServicesMember_ztD5U94pGFGk" style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_49D_20250101__20251231__srt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsAndServicesMember_zM8WpO7ovOUd" style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_499_20250101__20251231__srt--ProductOrServiceAxis__custom--OthersMember_z3CMaIoIXND4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_499_20250101__20251231_zq6TU0R1r71a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Year Ended December 31, 2025</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Property management services</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Holistic wellness consumer products and services</td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Others</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--InterestExpenseOther_zz9wCTTq0eff" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Interest expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">24,289</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">4,558</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">250,398</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">257,385</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DepreciationAndAmortization_zSMFclzlVi7d" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation and amortization</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,821</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">38,732</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">153,656</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">195,209</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CapitalExpenditureDiscontinuedOperations_zFJewDckBQD4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capital expenditure</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">104,450</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">104,450</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20240101__20241231__srt--ProductOrServiceAxis__custom--PropertyManagementServicesMember_zkn6sQ8utg57" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20241231__srt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsAndServicesMember_za4zuuUtmwvg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240101__20241231__srt--ProductOrServiceAxis__custom--UnallocatedMember_z9AE2XcfsuVc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240101__20241231_zU9fnUMIX2h8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Year Ended December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Property management services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holistic wellness consumer products and services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Unallocated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--InterestExpenseOther_zLqXPEjPgztg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Interest expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">2,137</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">10,440</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">32,313</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">44,890</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DepreciationAndAmortization_zzIkXI1EVFo5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation and amortization</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">139,987</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">13,058</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">20,172</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">173,217</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CapitalExpenditureDiscontinuedOperations_zZicEiwRfYra" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capital expenditure</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">113,603</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,427</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">116,030</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20230101__20231231__srt--ProductOrServiceAxis__custom--PropertyManagementServicesMember_zFQ0cqWSbBq3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20230101__20231231__srt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsAndServicesMember_ziWqBsIVmiAj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20230101__20231231__srt--ProductOrServiceAxis__custom--UnallocatedMember_zloPxKZFyf4k" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20230101__20231231_zpjmNjbJb8O3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Year Ended December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Property management services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holistic wellness consumer products and services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Unallocated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--InterestExpenseOther_zFIXSfuBdRVe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Interest expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">2,584</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">20,641</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">23,225</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DepreciationAndAmortization_zbGRM3IcxoTd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation and amortization</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">119,348</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">119,348</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CapitalExpenditureDiscontinuedOperations_z4SADniSteOk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capital expenditure</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_89B_eus-gaap--ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock_zpDrs4t11Rx4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Disaggregated information of revenues by regions are as follows: Schedule of disaggregated information of revenues by region <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zQCpdYgHLVKj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_494_20240101__20241231_zkKxgfkgp0Ie" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20230101__20231231_zoqLm7yCIMr8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--StatementGeographicalAxis__country--SG_zCWxngcNOw7k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Singapore</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,827,569</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,921,982</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,706,458</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--StatementGeographicalAxis__country--MY_zzBrHtu0Ucz5" style="vertical-align: bottom; background-color: White"> <td>Malaysia</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,992,695</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">89,023</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zETajRc6Pvwc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,820,264</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,011,005</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,706,458</td><td style="text-align: left"> </td></tr> </table>

The following tables summarize the Company’s segment information for the years ended December 31, 2025, 2024 and 2023: Schedule of segment information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_498_20250101__20251231__srt--ProductOrServiceAxis__custom--PropertyManagementServicesMember_zv3atSxBYBt3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_490_20250101__20251231__srt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsAndServicesMember_zZKwn0CDya0h" style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zCaHCbi7kuQe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2025</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Property management services</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Holistic wellness consumer products and services</td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zHO1425mbZx5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Revenue from external customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,367,584</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,452,680</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">6,820,264</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Less:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CostOfRevenue_zPqjmXSPlsKa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,390,367</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">437,098</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,827,465</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--SalariesAndWages_zHeJ9twuSNE3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Salary Expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">324,682</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">812,089</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,136,771</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--BadDebtExpense_zb2akZRWIuA5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Bad debt expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,050</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,050</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ImpairmentOfLongLivedAssetsToBeDisposedOf_zK2bhXc1Knb8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Impairment loss on long-lived assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,480</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,480</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ImpairmentOfLongLivedAssetsToBeDisposedOf_zjQa4A0k7vPg" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Impairment loss on long-lived assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,480</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,480</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--SegmentReportingOtherItemAmount_zVXRPU8rZhbh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: justify">Other segment items</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">495,012</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> 2,273,902</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,768,914</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--SegmentLoss_i01T_z3i5FAGRtyRe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Segment profits (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">153,473</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,030,592</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(954,416</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reconciliation of segment profits (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Unallocated amounts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ProfessionalFees_z6T0snz1gOwl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,723,632</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--GainsLossesOnExtinguishmentOfDebt_iN_di_z0VVwgsRV1n4" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Loss on debt settlement</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--GainLossOnFairValueOfPrepaidForwardPurhcaseLiabilities_iN_di_zRwMxr3mJk3c" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Change in fair value of prepaid forward purchase liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--GainLossOnSettlementOfPrepaidForwardContracts_iN_di_zPr7QwLlJ2Fh" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Loss on settlement of prepaid forward contracts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--OtherCorporateExpenses_zpXF1IduqSib" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Other corporate expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">47,727</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_zAuKZfj385Y5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net loss before income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,725,775</td><td style="text-align: left">)</td></tr> </table> EUDA HEALTH HOLDINGS LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (In U.S. dollars, unless stated otherwise) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20241231__srt--ProductOrServiceAxis__custom--PropertyManagementServicesMember_zrbx96gmSt4e" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20241231__srt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsAndServicesMember_zizOA6S2uroh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240101__20241231_zfP5n1bD08o7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Property management services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holistic wellness consumer products and services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zc517IsNq3T3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Revenue from external customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,921,982</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">89,023</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,011,005</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Less:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CostOfRevenue_zLGSQj6P1Dj6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,214,862</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,988</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,248,850</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--SalariesAndWages_zud6lvX474Q" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Salary Expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">680,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">114,145</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">794,937</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ImpairmentOfLongLivedAssetsToBeDisposedOf_zmgnb0oC6drd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Impairment loss on long-lived assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,755,560</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,755,560</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Bad debt expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,885</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,885</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--SegmentReportingOtherItemAmount_zKp7JNZ4xdU9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Other segment items</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">214,442</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">573,029</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">787,471</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--SegmentLoss_i01T_zEHrjnzT9k8d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Segment loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(188,114</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,432,584</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,620,698</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reconciliation of segment loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Unallocated amounts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ProfessionalFees_zP6UlZKDINAk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,282,865</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--GainsLossesOnExtinguishmentOfDebt_iN_di_zRERjv7MWYtc" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Loss on debt settlement</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">448,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--OtherCorporateExpenses_z3mZcTpPMuwg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other corporate expenses</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">290,599</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_zQkXd6XqBT94" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net loss before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(17,642,162</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20230101__20231231__srt--ProductOrServiceAxis__custom--PropertyManagementServicesMember_zcLgJIVQKmh3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20230101__20231231__srt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsAndServicesMember_zE5X5Y4WijK6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_z07buw5nOEDc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">For the Year Ended December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Property management services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holistic wellness consumer products and services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zdaJhEaEE1Pk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Revenue from external customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,706,458</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,706,458</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Less:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--CostOfRevenue_zUAWz21W6H5e" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,864,383</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,864,383</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--SalariesAndWages_zyKAQLjx9eV1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Salary Expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">749,437</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">749,437</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--BadDebtExpense_z1ZOJ1SphFLa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Bad debt expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,463</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,463</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--SegmentReportingOtherItemAmount_zXgRmWoc8oB6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Other Segment items</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">223,452</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">223,452</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--SegmentLoss_i01T_zplHJF5drHc4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt; text-align: left">Segment loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(133,277</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(133,277</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_ecustom--SegmentLoss_i01T_zeP2dluJrWL5" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt; text-align: left">Segment profits (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(133,277</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(133,277</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Reconciliation of segment loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: Unallocated amounts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ProfessionalFees_zOqcyqszNob" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,364,263</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--GainLossOnFairValueOfPrepaidForwardPurhcaseLiabilities_iN_di_z80NyZq0xAne" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Change in fair value of prepaid forward purchase liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,303,658</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--GainLossOnSettlementOfPrepaidForwardContracts_iN_di_zflAVWSrq4B4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Loss on settlement of prepaid forward contracts</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,635,816</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--OtherCorporateExpenses_zsSt5cULdz8g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Other corporate expenses</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,997,767</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_zJrsxb4e4lp6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net loss before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(8,434,781</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table>

4367584

2452680

6820264

3390367

437098

3827465

324682

812089

1136771

4050 4050

37480

495012

2273902

2768914

153473 -1030592 -954416

1723632

47727

-2725775

3921982

89023

4011005

3214862

33988

3248850

680792

114145

794937

14755560

214442

573029

787471

-188114 -15432584 -15620698

1282865

-448000

290599

-17642162

3706458

2864383

749437

2463 2463

223452

-133277 -133277 -133277 -133277

2364263

-1303658 -2635816 1997767

-8434781

Other Significant Items: Schedule of other significant items <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_490_20250101__20251231__srt--ProductOrServiceAxis__custom--PropertyManagementServicesMember_ztD5U94pGFGk" style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_49D_20250101__20251231__srt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsAndServicesMember_zM8WpO7ovOUd" style="border-bottom: Black 1pt solid; text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_499_20250101__20251231__srt--ProductOrServiceAxis__custom--OthersMember_z3CMaIoIXND4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_499_20250101__20251231_zq6TU0R1r71a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Year Ended December 31, 2025</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Property management services</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Holistic wellness consumer products and services</td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Others</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--InterestExpenseOther_zz9wCTTq0eff" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Interest expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">24,289</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">4,558</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">250,398</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">257,385</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DepreciationAndAmortization_zSMFclzlVi7d" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation and amortization</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,821</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">38,732</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">153,656</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">195,209</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CapitalExpenditureDiscontinuedOperations_zFJewDckBQD4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capital expenditure</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">104,450</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">104,450</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20240101__20241231__srt--ProductOrServiceAxis__custom--PropertyManagementServicesMember_zkn6sQ8utg57" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20241231__srt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsAndServicesMember_za4zuuUtmwvg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240101__20241231__srt--ProductOrServiceAxis__custom--UnallocatedMember_z9AE2XcfsuVc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240101__20241231_zU9fnUMIX2h8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Year Ended December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Property management services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holistic wellness consumer products and services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Unallocated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--InterestExpenseOther_zLqXPEjPgztg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Interest expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">2,137</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">10,440</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">32,313</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">44,890</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DepreciationAndAmortization_zzIkXI1EVFo5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation and amortization</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">139,987</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">13,058</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">20,172</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">173,217</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CapitalExpenditureDiscontinuedOperations_zZicEiwRfYra" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capital expenditure</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">113,603</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,427</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">116,030</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20230101__20231231__srt--ProductOrServiceAxis__custom--PropertyManagementServicesMember_zFQ0cqWSbBq3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20230101__20231231__srt--ProductOrServiceAxis__custom--HolisticWellnessConsumerProductsAndServicesMember_ziWqBsIVmiAj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20230101__20231231__srt--ProductOrServiceAxis__custom--UnallocatedMember_zloPxKZFyf4k" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20230101__20231231_zpjmNjbJb8O3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Year Ended December 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Property management services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Holistic wellness consumer products and services</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Unallocated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--InterestExpenseOther_zFIXSfuBdRVe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Interest expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">2,584</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">20,641</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">23,225</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DepreciationAndAmortization_zbGRM3IcxoTd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation and amortization</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">119,348</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">119,348</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CapitalExpenditureDiscontinuedOperations_z4SADniSteOk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capital expenditure</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table>

24289

4558

250398

257385

2821

38732

153656

195209

104450

2137

10440

32313

44890

139987

13058

20172

173217

113603

2427

116030

2584

20641

23225

119348

<p id="xdx_89B_eus-gaap--ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock_zpDrs4t11Rx4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Disaggregated information of revenues by regions are as follows: Schedule of disaggregated information of revenues by region <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zQCpdYgHLVKj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_494_20240101__20241231_zkKxgfkgp0Ie" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20230101__20231231_zoqLm7yCIMr8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years Ended December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_403_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--StatementGeographicalAxis__country--SG_zCWxngcNOw7k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Singapore</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,827,569</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,921,982</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">3,706,458</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--StatementGeographicalAxis__country--MY_zzBrHtu0Ucz5" style="vertical-align: bottom; background-color: White"> <td>Malaysia</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,992,695</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">89,023</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zETajRc6Pvwc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,820,264</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,011,005</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,706,458</td><td style="text-align: left"> </td></tr> </table>

4827569

3921982

3706458

1992695

89023

6820264

4011005

3706458

Note 22 – Subsequent events The Company evaluated all events and transactions that occurred after December 31, 2025. Other than the events described below, the Company did not identify any additional subsequent events that would require disclosure. On February 24 and 25, 2026, the Company entered into securities purchase agreements (the “Securities Purchase Agreements 2026”), with accredited investors for the purchase of an aggregate of <span id="xdx_909_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260224__20260224__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember_zDwANIk71cuc" title="Shares issued"><span id="xdx_904_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260225__20260225__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember_zAnPA6pABAFh" title="Shares issued">625,000 ordinary shares for an aggregate purchase price of $<span id="xdx_903_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20260224__20260224__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember_zu6dwsgZX2Rj" title="Aggregate purchase price"><span id="xdx_90E_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20260225__20260225__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember_zUCnKDwom8r3" title="Aggregate purchase price">3,750,000. In connection with securities purchase agreement dated as of November 26, 2025 with an accredited investor for the purchase of a warrant that was immediately exercisable into <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20251126__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zVLFZSH3gf73" title="Warrants to purchase ordinary shares">100,000 newly-issued ordinary shares (Note 14). On February 27, 2026, the Company repurchased such warrant in full for the purchase price of $<span id="xdx_90D_eus-gaap--StockRepurchasedDuringPeriodValue_c20260227__20260227__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zoKoaD29Wf71" title="Warrants repurchase price">125,000, and such warrant was cancelled. On April 24, 2026, the Company entered into a Simple Agreement for Future Tokens (“SAFT”) with QB Limited, an unaffiliated third party in Hong Kong for the pre-sale of QB Utility Tokens (the “Token”). <span id="xdx_905_ecustom--AgreementDescription_pid_c20260424__20260424__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureTokensMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zPPlHKprstt9" title="Agreement description">Under the SAFT, the Company has committed to purchase an aggregate of 16 million Tokens in two tranches: (i) 1 million Tokens for $250,000; and (ii) within three (3) months thereafter, 15 million Tokens for 500,000 ordinary shares for which EUDA has agreed to file a resale registration statement within 90 days thereafter. QB Limited is obligated to issue the first tranche of Tokens upon the Company providing a designated network address for the allocation of such Tokens.

625000

3750000

100000

125000

Under the SAFT, the Company has committed to purchase an aggregate of 16 million Tokens in two tranches: (i) 1 million Tokens for $250,000; and (ii) within three (3) months thereafter, 15 million Tokens for 500,000 ordinary shares for which EUDA has agreed to file a resale registration statement within 90 days thereafter. QB Limited is obligated to issue the first tranche of Tokens upon the Company providing a designated network address for the allocation of such Tokens. Giving retroactive effect to the 1-for-20 reverse stock split effected on March 23, 2026 Giving retroactive effect to the 1-for-20 reverse stock split effected on March 23, 2026 Giving retroactive effect to the 1-for-20 reverse stock split effected on March 23, 2026 These entities were presented as a discontinued operation in accompanying consolidated financial statements. On December 30, 2024, the Company sold 100% equity interest of KRHSG to Merlion Club Limited, an unrelated party, for a consideration of $1. On January 1, 2024, the Company lost control of Euda PL, and its subsidiary ZKTV PL, while they were undergoing liquidation. Accordingly, the Company deconsolidated Euda PL and ZKTV PL from its consolidated financial statements effective as of that date. On January 1, 2024, the Company lost control of SEMA while it was undergoing liquidation. Accordingly, the Company deconsolidated SEMA from its consolidated financial statements effective as of that date. On August 28, 2023, these entities were struck off and dissolved. On February 17, 2025, EHHL and Fortress subscribed for equity interests in CKHP. On April 16, 2025, EHHL made an additional equity subscription in CKHP. As of the date of this report, EHHL and Fortress hold approximately 93% and 7% equity interests in CKHP, respectively. On January 8, 2026, CKHP has changed its name to EUDA Health Malaysia Sdn. Bhd. On April 30, 2025, the Company acquired 100% equity interest in Weith from Alfred Lim, an executive director and shareholder of the Company, for nil consideration. As of the date of issuance of these consolidated financial statements, Weith has no substantive operations other than serving as a holding company. The fair value of the consideration transferred as of the acquisition date is $15,000,000 (Based on 428,571 new EUDA shares issues at $35.0 based on the closing market price of EUDA on May 7, 2024 EST/May 8 SGT). There is a contingent consideration where up to 50,000 new EUDA shares will be issued to the shareholders of Fortress Cove if net income of CKHP is at least $2,000,000 for Fiscal Year 2024 and $5,000,000 for Fiscal Year 2025 (“Milestones”). The contingent consideration will be issued as soon as practicable after both Milestones are achieved. As of the date of the acquisition, based on the financial forecast of CKHP, CKHP forecasted the probability of achieving the Milestones is very unlikely in Fiscal Year 2024 and Fiscal Year 2025. Hence, CKHP considered the fair value of the contingent consideration to be $0. On March 15, 2024, loan from 8i Enterprises Pte. Ltd and Meng Dong (James) Tan were converted into the Company’s ordinary shares (refer to Note 16). During the year ended December 31, 2024, the Company entered into new loan agreements with 8i Enterprises Pte. Ltd., borrowing an aggregate amount of $254,892. During the year ended December 31, 2025, the Company entered into new loan agreements with 8i Enterprises Pte. Ltd., borrowing an aggregate amount of $1,325,982. The loans bear interest at a rate of 8% and are scheduled to mature on December 31, 2025. The Company paid off the principal and interest balance in March 2026. Mr. Alfred Lim is a Chief Executive Officer, an executive director and shareholder of the Company. Mr. Meng Dong (James) Tan, the Company’s related party who had more than 10% ownership of the Company, is the sole shareholder and director of 8i Enterprises Pte. Ltd. Mr. Tan has sole voting and dispositive power over such shares. In January 2025, the Company has issued 167 shares of its ordinary shares to Madam Chong Ah Kaw in connection with the conversion of the convertible note. As of the date these financial statements were issued, the Company had initiated the conversion of the notes held by Sarina Binti Md Amin into 33 unregistered ordinary shares, with the settlement of such conversion currently in progress. Mr. Meng Dong (James) Tan, the Company’s related party who had more than 10% ownership of the Company, is the sole shareholder and director of 8i Enterprises Pte Ltd. Mr. Tan has sole voting and dispositive power over the shares. Since May 15, 2023, 8i Enterprises Pte Ltd (“8iEPL”), a company owned by Mr. Tan, has been rendering certain advisory services for the Company. Pursuant to a certain Settlement Agreement between the Company and 8iEPL dated March 15, 2024 (the “8iEPL Settlement Agreement”), the Company has agreed to pay 8iEPL for a total sum of $180,000 for such advisory services (the “Services Payment”). Between May 15, 2023 and February 28, 2024, the Company has borrowed from 8iEPL an aggregate amount of $712,254, or a total of $731,373 with unpaid and accrued interests at 8% per annum (the “8iEPL Loan”). Pursuant to the 8iEPL Settlement Agreement, the Company has agreed to pay 8iEPL in full satisfaction of both the Services Payment and the 8iEPL Loan in the form a convertible note in the aggregate amount of $911,373 (“8iEPL Convertible Note”). In April 2024, 8iEPL assigned $889,000 of 8iEPL Convertible Note to a third party and it was converted into 35,000 shares of the Company’s ordinary shares. Subsequently, in April 2025, a Convertible Note Extension Agreement was executed to: (i) extend the remaining 8iEPLConvertible Note’s maturity date to December 31, 2025; and (ii) provide that the outstanding unpaid balance will accrue no interest through that date. In March 2026, such balance has been fully repaid in cash by the Company. Mr. Meng Dong (James) Tan, the Company’s related party has more than 10% ownership of the Company. On May 26, 2023, the Company borrowed from Meng Dong (“James”) Tan, a significant shareholder of the Company, an aggregate amount of $22,500, or a total of $24,004 with unpaid and accrued interests at 8% per annum (the “James Tan Loan”). Pursuant to a Settlement Agreement between the Company and Mr. Tan dated March 15, 2024 (the “James Tan Settlement Agreement”), the Company has agreed to issue Mr. Tan a convertible note in the aggregate amount of $24,004 (the “James Tan Convertible Note”) in full satisfaction of the James Tan Loan. Subsequently, in April 2025, a Convertible Note Extension Agreement was executed to: (i) extend the James Tan Convertible Note’s maturity date to December 31, 2025; and (ii) provide that the outstanding unpaid balance will accrue no interest through that date. In March 2026, such balance has been fully repaid in cash by the Company. The balance of accrued expenses represented amount due to third parties service providers which include marketing consulting service, IT related professional service, legal, audit and accounting fees, and other miscellaneous office related expenses. The balance of accrued interests represented the balance of interest payable from short-term loan – third parties. A balance of $135,000 was converted into the Company’s ordinary shares in March 2024. See Note 16. On March 16, 2024, the Company entered into a consultancy agreement (the “Consultancy Agreement”) with 8i Enterprises Pte Ltd (“8iEPL”) for a term of 12 months to engage 8iEPL’s services in connection with merger and acquisition advisory services, including advisory for acquisition of Fortress Cove and its subsidiaries which is 40% owned by Meng Dong (James) Tan before the acquisition. As of December 31, 2025 and 2024, the Company had accrued $315,000 and $135,000 advisory service fee pertaining to this Consultancy Agreement, respectively. The valuation allowance on all deferred tax assets increased by $145,203 from December 31, 2024 to December 31, 2025.