Click Holdings Limited's Business Segments

Click Holdings Limited is a holding company with subsidiaries primarily operating in Hong Kong and the British Virgin Islands. Its principal subsidiaries include Booming Voice Limited, a wholly-owned British Virgin Islands company that holds JFY Corporate Services Company Limited, an indirect wholly-owned operating subsidiary incorporated in Hong Kong; Click Services Limited, an indirect wholly-owned operating subsidiary in Hong Kong; and Care U Professional Nursing Service Limited, an indirect non-wholly owned operating subsidiary in Hong Kong. The company conducts its operations mainly within the Hong Kong economic environment, using the Hong Kong dollar as its functional currency and the U.S. dollar as its reporting currency. Click Holdings Limited issues Class A Ordinary Shares, each with one vote, and Class B Ordinary Shares, each with twenty votes. The ultimate beneficial owners and controlling shareholders are Mr. Chan Chun Sing and his spouse, who together hold 89.77% of the total voting power. The company’s business activities include corporate services and professional nursing services through its subsidiaries. The company’s annual report includes forward-looking statements regarding financial and operating results, growth strategies, market conditions, and regulatory environment, noting that actual outcomes may vary due to risks and uncertainties.

The Company operates through three reportable segments: professional solution services, nursing solution services, and logistics and other solution services. The chief executive officer, serving as the chief operating decision maker (CODM), allocates resources and evaluates segment performance based on net income, which aligns with consolidated net income. Segment assets correspond to total consolidated assets reported on the balance sheet. The CODM assesses return on assets to determine reinvestment of profits into the segments or other areas such as acquisitions or dividends. The accounting policies applied to these segments are consistent with the Company's summary of significant accounting policies.