UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

☒	QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For The Quarterly Period Ended ~~March~~June 3130, 2023

☐	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ~~_______________~~____________ to ~~_______________~~____________

Commission File Number 333-264963

catTHIS HOLDINGS CORP.

(Exact name of registrant issuer as specified in its charter)

Nevada

61-1990019

(State or other jurisdiction

of incorporation or organization)

(I.R.S. Employer

Identification No.)

A-9-3, Northpoint Office, Mid Valley City, Lingkaran Syed Putra, 59200, Kuala Lumpur, Malaysia.

~~59200 Kuala~~ ~~Lumpur~~Address of principal executive offices, ~~Malaysia~~including zip code

+(~~Address~~60)3 of- ~~principal~~9775 ~~executive offices, including zip code)~~6029

Registrant’s phone number, including area code ~~+60397756029~~

N/A

(Former name, former address and former fiscal year, if changed since last report)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name on each exchange on which registered
N/A		N/A		N/A

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

~~YES~~Yes ☒ NONo ☐

Indicate by check mark whether the registrant has submitted electronically ~~and posted on its corporate Web site, if any,~~ every Interactive Data File required to be submitted ~~and posted~~ pursuant to Rule 405 of Regulation S-T (~~section~~ §232.405 of this chapter) during the preceding ~~twelve~~ 12 months (or for such shorter period that the registrant was required to submit ~~and post~~ such files).

~~YES~~Yes ☐☒ NONo ☒☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,”, “accelerated filer”, “smaller reporting company” and “~~smaller~~emerging ~~reporting~~growth company” in Rule 12b-2 of the Exchange Act.

Large Accelerated Filer ☐ Accelerated Filer ☐ Non-accelerated Filer ☒ Smaller reporting company ☒ Emerging growth company ☒

Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in ~~Rule 12b~~Rule12b-2 of the Exchange Act).

Yes ☐ No ☒

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

~~PROCEEDINGS~~Indicate ~~DURING~~by ~~THE~~check ~~PRECEDING~~mark ~~FIVE~~whether ~~YEARS:~~the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

Indicate by check mark whether the registrant has fled all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.N/A

Yes ☐ No ☒

APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.

Class		Outstanding at ~~March~~August 3122, 2023
Common Stock, $.0001 par value		126,737,500
Common Stock, $0.0001 par value		126,737,500

TABLE OF CONTENTS

		Page
PART I	FINANCIAL INFORMATION
ITEM 1.	~~UNAUDITED CONDENSED CONSOLIDATED~~ FINANCIAL STATEMENTS:	~~F-1~~
	Condensed Consolidated Balance Sheets as of March 31, 2023 (unaudited) and December 31, 2022 (audited)	F-2
	Condensed Consolidated Balance Sheets as of June 30, 2023 (unaudited) and December 31, 2022 (audited)	F-1
	Condensed Consolidated Statements of Operations and Comprehensive Losses for the Three Months Ended March 31, 2023 (unaudited) and March 31, 2022 (unaudited)	F-3
	Condensed Consolidated Statements of Operations and Comprehensive Loss for the Three and Six Months Ended June 30, 2023 and 2022 (unaudited)	F-2
	Condensed Consolidated Statements of Changes in Equity for the Three Months Ended March 31, 2023 (unaudited) and March 31, 2022 (unaudited)	F-4
	Condensed Consolidated Statements of Changes in Stockholders’ Equity for the Three and Six Months Ended June 30, 2023 and 2022 (unaudited)	F-3
	Condensed Consolidated Statements of Cash Flows for the Three Months Ended March 31, 2023 and March 31, 2022 (unaudited)	F-5
	Condensed Consolidated Statements of Cash Flows for the Six Months Ended June 30, 2023 and 2022 (unaudited)	F-4
	Notes to the Condensed Consolidated Financial Statements for the Three months Ended March 31, 2023 and March 31, 2022 (unaudited)	F-6 - F-15
	Notes to the Unaudited Condensed Consolidated Financial Statements	F-5
ITEM 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	3-4
ITEM 3.	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	56
ITEM 4.	CONTROLS AND PROCEDURES	56
PART II	OTHER INFORMATION
ITEM 1	LEGAL PROCEEDINGS	57
ITEM 2	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	57
ITEM 3	DEFAULTS UPON SENIOR SECURITIES	57
ITEM 4	MINE SAFETY DISCLOSURES	67
ITEM 5	OTHER INFORMATION	67
ITEM 6	EXHIBITS	67
SIGNATURES	~~SIGNATURES~~	78

PART I — FINANCIAL INFORMATION

~~ITEM~~Item 1. ~~UNAUDITED~~Financial ~~CONDENSED CONSOLIDATED FINANCIAL STATEMENTS:~~statements

CATTHIS HOLDINGS CORP.

CONDENSED CONSOLIDATED ~~FINANCIAL~~BALANCE ~~STATEMENTS~~SHEETS

	Page
Unaudited Condensed Consolidated Financial Statements
Condensed Consolidated Balance Sheets as of March 31, 2023 (unaudited) and December 31, 2022 (audited)	F-2
Condensed Consolidated Statements of Operations and Comprehensive Losses for the Three Months Ended March 31, 2023 (unaudited) and March 31, 2022 (unaudited)	F-3
Condensed Consolidated Statements of Changes in Equity for the Three Months Ended March 31, 2023 (unaudited) and March 31, 2022 (unaudited)	F-4
Condensed Consolidated Statements of Cash Flows for the Three Months Ended March 31, 2023 (unaudited) and March 31, 2022 (unaudited)	F-5
Notes to the Condensed Consolidated Financial Statements for the Three Months Ended March 31, 2023 and March 31, 2022 (unaudited)	F-6 - F-15

AS OF JUNE 30, 2023 (unaudited) and DECEMBER 31, 2022 (audited)

(Currency expressed in United States Dollars (“US$”), except for number of share)

	As of June 30, 2023			As of December 31, 2022
		(Unaudited)			(Audited)
ASSETS
CURRENT ASSETS
Cash and cash equivalents		7,770			5,850
Trade receivables, net	$	34,225		$	78,337
Deposits, prepayments and other receivables		8,190			8,337
TOTAL CURRENT ASSETS	$	50,185		$	92,524

NON-CURRENT ASSETS
Right of use assets, net		7,161			16,426
Equipment, net		35,355			42,493
Intangible assets, net		7,575			9,245
TOTAL NON-CURRENT ASSETS		50,091			68,164

TOTAL ASSETS	$	100,276		$	160,688

LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Other payables and accrual liabilities		36,326			41,240
Trade payables	$	15,103		$	12,599
Amount due to director		90			95
Lease liabilities, current portion		7,429			17,049
TOTAL CURRENT LIABILITIES		58,948			70,983

TOTAL LIABILITIES	$	58,948		$	70,983

STOCKHOLDERS’ EQUITY
Stockholders’ equity
Common Shares, par value $0.0001; 600,000,000 shares authorized 126,737,500 shares issued and outstanding as of June 30, 2023 and December 31, 2022, respectively		12,674			12,674
Additional paid-in capital		703,648			703,648
Foreign exchange translation adjustment		(17,656	)		(14,636	)
Accumulated deficit		(657,338	)		(611,981	)
TOTAL STOCKHOLDERS’ EQUITY	$	41,328		$	89,705

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	100,276		$	160,688

See accompanying notes to the unaudited condensed consolidated financial statements.

F-1

CATTHIS HOLDINGS CORP.

CONDENSED CONSOLIDATED ~~BALANCE~~STATEMENTS ~~SHEETS~~OF OPERATIONS AND COMPREHENSIVE LOSS

ASFOR OFTHE ~~MARCH~~THREE ~~31,~~AND ~~2023~~SIX ~~AND~~MONTHS ~~DECEMBER~~ENDED 31JUNE 30, 2023 AND 2022 (UNAUDITED)

(Currency expressed in United States Dollars (“US$”), except for number of shares)

	March 31, 2023			December 31, 2022
	2023			2022			2023			2022
	As of			As of
	Three months ended June 30,						Six months ended June 30,
	March 31, 2023			December 31, 2022
	2023			2022			2023			2022
	Unaudited			Audited
REVENUE	$	32,746		$	68,956		$	66,869		$	93,283
ASSETS
COST OF REVENUE		(26,197	)		(18,423	)		(54,675	)		(35,202	)
NON-CURRENT ASSETS
GROSS PROFIT	$	6,549		$	50,533		$	12,194		$	58,081
Intangible asset		8,636			9,245
OTHER INCOME		120			6,796			317			7,911
Plant and equipment, net		39,981			42,493
SELLING AND DISTRIBUTION EXPENSES		(2,214	)		(19,052	)		(4,866	)		(21,473	)
Lease asset – right of use		12,044			16,426
GENERAL AND ADMINISTRATIVE EXPENSES		(16,280	)		(172,750	)		(37,750	)		(288,009	)
Total Non-Current Assets		60,661			68,164
OTHER OPERATING EXPENSE		(7,468	)		(10,304	)		(15,252	)		(18,424	)
CURRENT ASSETS
LOSS BEFORE INCOME TAX		(19,293	)		(144,777	)		(45,357	)		(261,914	)
Trade receivables		47,338			78,337
INCOME TAX EXPENSES		-			-			-			-
Deposits , prepayments and other receivables		8,671			8,337
NET LOSS		(19,293	)		(144,777	)		(45,357	)		(261,914	)
Cash and cash equivalents		8,166			5,850
OTHER COMPREHENSIVE INCOME/(LOSS):
Total Current Assets	$	64,175		$	92,524
- Foreign currency translation income/(loss)		(3,179	)		(11,493	)		(3,020	)		(13,916	)
TOTAL ASSETS		124,836			160,688
TOTAL COMPREHENSIVE LOSS		(22,472	)		(156,270	)		(48,377	)		(275,830	)
LIABILITIES AND STOCKHOLDERS’ EQUITY
NET LOSS PER SHARE, BASIC AND DILUTED		(0.0002	)		(0.0011	)		(0.0004	)		(0.0021	)
CURRENT LIABILITIES
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC AND DILUTED		126,737,500			126,737,500			126,737,500			126,737,500
Trade payable		1,894			12,599
Other payables and accrued liabilities		46,550			41,240
Amount due to director		95			95
Lease liabilities, short term		12,497			17,049
Total Current Liabilities	$	61,036		$	70,983
TOTAL LIABILITIES	$	61,036		$	70,983
STOCKHOLDERS’ EQUITY
Common Shares, par value $0.0001; 600,000,000 shares authorized, 126,737,500 shares issued and outstanding as of March 31, 2023 and December 31, 2022	$	12,674		$	12,674
Additional paid in capital		703,648			703,648
Foreign exchange translation adjustment		(14,477	)		(14,636	)
Accumulated deficit		(638,045	)		(611,981	)
TOTAL STOCKHOLDERS’ EQUITY	$	63,800		$	89,705
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	124,836		$	160,688

See accompanying notes to the unaudited condensed consolidated financial statements.

F-2

CATTHIS HOLDINGS CORP.

CONDENSED CONSOLIDATED STATEMENTS OF ~~OPERATIONS~~CHANGES ~~AND~~IN ~~COMPREHENSIVE~~STOCKHOLDERS’ ~~LOSSES~~EQUITY

FOR THE THREE AND SIX MONTHS ENDED ~~MARCH~~JUNE 3130, 2023 AND ~~MARCH 31,~~ 2022 (unaudited)

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

	Shares		Amount		Capital		ADJUSTMENT			loss			EQUITY
	Common Stock
							FOREIGN
	NUMBER				Additional		EXCHANGE			Accumulated			Total
	OF				Paid-in		TRANSLATION			comprehensive			STOCKHOLDERS
	Shares		Amount		Capital		ADJUSTMENT			loss			EQUITY
Balance as of December 31, 2021		126,737,500	$	12,674	$	703,648	$	6,550		$	(312,597	)	$	410,275
Net loss for the period		-		-		-		-			(117,137	)		(117,137	)
Foreign currency translation		-		-		-		(2,423	)		-			(2,423	)
Balance as of March 31, 2022		126,737,500	$	12,674	$	703,648	$	4,127		$	(429,734	)	$	290,715
Net loss for the period		-		-		-		-			(144,777	)		(144,777	)
Foreign currency translation		-		-		-		(11,493	)		-			(11,493	)
Balance as of June 30, 2022		126,737,500	$	12,674	$	703,648	$	(7,366	)	$	(574,511	)	$	134,445

	2023			2022
	Common Stock								FOREIGN
	For the three months ended March 31, 2023			For the three months ended March 31, 2022
	NUMBER						Additional		EXCHANGE			Accumulated			Total
	(Unaudited)			(Unaudited)
	OF						Paid-in		TRANSLATION			comprehensive			STOCKHOLDERS
REVENUE	$	34,123		$	24,327
	Shares			Amount			Capital		ADJUSTMENT			loss			EQUITY
COST OF REVENUE	$	(28,478	)	$	(16,779	)
Balance as of December 31, 2022		126,737,500		$	12,674		$	703,648	$	(14,636	)	$	(611,981	)	$	89,705
GROSS PROFIT	$	5,645		$	7,548
Net loss for the period		-			-			-		-			(26,064	)		(26,064	)
OTHER INCOME	$	197		$	1,115
Foreign currency translation		-			-			-		159			-			159
SELLING AND DISTRIBUTION EXPENSES		(2,652	)		(2,421	)
Balance as of March 31, 2023		126,737,500		$	12,674		$	703,648		(14,477	)		(638,045	)	$	63,800
GENERAL AND ADMINISTRATIVE EXPENSES		(21,470	)		(115,258	)
Net loss for the period		-			-			-		-			(19,293	)		(19,293	)
OTHER OPERATING EXPENSES	$	(7,784	)	$	(8,120	)
Foreign currency translation		-			-			-		(3,179	)		-			(3,179	)
LOSS BEFORE INCOME TAX	$	(26,064	)	$	(117,136	)
Balance as of June 30, 2023		126,737,500		$	12,674		$	703,648		(17,656	)		(657,338	)		41,328
INCOME TAX PROVISION	$	-		$	-
NET LOSS	$	(26,064	)	$	(117,136	)
OTHER COMPREHENSIVE LOSS
-Foreign currency translation	$	159		$	(2,423	)
TOTAL COMPREHENSIVE LOSS	$	(25,905	)	$	(119,559	)
Net loss per share, basic and diluted:	$	(0.0002	)	$	(0.0009	)
Weighted average number of common shares outstanding – Basic and diluted		126,737,500			126,737,500

See accompanying notes to ~~condensed~~ consolidated financial statements.

F-3

CATTHIS HOLDINGS CORP.

CONDENSED CONSOLIDATED STATEMENTS OF ~~CHANGES~~CASH ~~IN EQUITY~~FLOWS

FOR ~~THE~~SIX ~~THREE~~ MONTHS ENDED ~~MARCH~~JUNE 3130, 2023 ~~and~~AND ~~MARCH 31,~~ 2022 (unaudited)

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

	2023			2022
	For the Six Months Ended, June 30
	2023			2022
	(Unaudited)			(Unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(45,357	)	$	(261,914	)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization expenses		14,925			17,469

Changes in operating assets and liabilities:
Trade receivables		39,834			(45,397	)
Deposits, prepayments and other receivables		(308	)		1,649
Operating lease liabilities		(8,689	)		(10,478	)
Trade payables		3,192			14,754
Other payables and accrued liabilities		(2,663	)		(11,317	)
Net cash flows used in operating activities	$	934		$	(295,234	)

CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of equipment		-			(3,496	)
Net cash flows used in investing activities	$	-		$	(3,496	)

Effect of exchange rate changes	$	986		$	(10,614	)

Net changes in cash and cash equivalents		1,920			(309,344	)
Cash and cash equivalents, beginning of year		5,850			345,678

CASH AND CASH EQUIVALENTS, END OF YEAR	$	7,770		$	36,334

	Number of shares		Amount		PAID-IN CAPITAL		TRANSLATION ADJUSTMENT			ACCUMULATED LOSSES			TOTAL EQUITY
	Three Months Ended March 31, 2023 (Unaudited)
	COMMON STOCK				ADDITIONAL		FOREIGN EXCHANGE
	Number of shares		Amount		PAID-IN CAPITAL		TRANSLATION ADJUSTMENT			ACCUMULATED LOSSES			TOTAL EQUITY
Balance as of December 31, 2022		126,737,500	$	12,674	$	703,648		(14,636	)	$	(611,981	)	$	89,705
Foreign exchange translation adjustment		-		-		-		159			-			159
Net loss		-		-		-		-			(26,064	)		(26,064	)
Balance as of March 31, 2023		126,737,500	$	12,674	$	703,648		(14,477	)	$	(638,045	)	$	63,800

See accompanying notes to the unaudited condensed consolidated financial statements.

	Three Months Ended March 31, 2022 (Unaudited)
	COMMON STOCK				ADDITIONAL		FOREIGN EXCHANGE
	Number of shares		Amount		PAID-IN CAPITAL		TRANSLATION ADJUSTMENT			ACCUMULATED LOSSES			TOTAL EQUITY
Balance as of December 31, 2021		126,737,500	$	12,674	$	703,648		6,550		$	(312,597	)	$	410,275
Balance		126,737,500	$	12,674	$	703,648		6,550		$	(312,597	)	$	410,275
Foreign exchange translation adjustment		-		-		-		(2,423	)		-			(2,423	)
Net loss		-		-		-		-			(117,136	)		(117,136	)
Balance as of March 31, 2022		126,737,500	$	12,674	$	703,648		4,127		$	(429,733	)	$	290,716
Balance		126,737,500	$	12,674	$	703,648		4,127		$	(429,733	)	$	290,716

F-4

CATTHIS HOLDINGS CORP.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE THREE MONTHS ENDED MARCH 31, 2023 AND MARCH 31, 2022

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

	For the three months ended March 31, 2023			For the three months ended March 31, 2022
	(Unaudited)			(Unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss		(26,064	)		(117,136	)
Adjustment to reconcile net loss to net cash used in operating activities:
Depreciation expenses and amortization		7,587			7,667
Changes in operating assets and liabilities:
Trade receivables		30,999			(24,262	)
Deposits, prepayments and other receivables		(334	)		314
Operating lease liabilities		(4,581	)		(4,199	)
Trade payables		(10,705	)		-
Other payables and accrued liabilities		5,310			(9,066	)
Net cash provided by / (used in) operating activities	$	2,212			(146,682	)
CASH FLOWS FROM INVESTING ACTIVITY
Purchase of property, plant and equipment		-			(3,496	)
Net cash used in investing activity	$	-			(3,496	)
Effect of foreign exchange translation	$	104			(2,002	)
Net increase / (decrease) in cash and cash equivalents	$	2,316			(152,180	)
Cash and cash equivalents, beginning of period	$	5,850			345,678
CASH AND CASH EQUIVALENTS, END OF YEAR/PERIOD	$	8,166			193,498

See accompanying notes to condensed consolidated financial statements.

F-5

CATTHIS HOLDINGS CORP.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE ~~THREE~~SIX MONTHS ENDED ~~MARCH~~JUNE 3130, 2023 AND ~~MARCH 31,~~ 2022 (unaudited)

(Currency expressed in United States Dollars (“US$”), except for number of shares)

~~(UNAUDITED)~~1. ORGANIZATION AND BUSINESS BACKGROUND

1. DESCRIPTION OF BUSINESS AND ORGANIZATION

catTHIS Holdings Corp. was incorporated on January 4, 2021 under the laws of the state of Nevada.

The Company, through its subsidiary, ~~engaged~~engages in providing digital marketing ~~services~~service.

On June 25, 2021, the Company acquired 100% of the equity interests in catTHIS Holdings Corp. (herein referred as the “Malaysia Company”), a private limited company incorporated in Labuan, Malaysia.

Details of the Company’s ~~subsidiary~~subsidiaries:

SCHEDULE OF COMPANY’S SUBSIDIARY

Company name			Place/date of incorporation		Particulars of issued capital		Principal activities
No.		Company Name		Domicile and Date of Incorporation		Particulars of Issued Capital		Principal Activities
1.	catTHIS Holdings Corp.		Labuan, January 26, 2021		100 shares of ordinary share of US$ 1 each		Digital marketing service provider
1		catTHIS Holdings Corp.		Labuan, January 26, 2021		100 Share of Ordinary Share, US$1 each		Digital marketing service provider

For purposes of consolidated financial statement presentation, catTHIS Holdings Corp. and its subsidiary ~~are~~is hereinafter referred to as the “Company”.

F-5

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of ~~presentation~~Presentation

The consolidated financial statements for catTHIS Holdings Corp. and its ~~subsidiaries~~subsidiary ~~(‘the Company’)~~ for the ~~three~~six months ended ~~March~~ 31June 30, 2023 are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and include the accounts of catTHIS Holdings Corp. and its wholly owned subsidiary~~, catTHIS Holdings Corp~~. The Company has adopted December 31 as its fiscal year end.

Basis of ~~consolidation~~Consolidation

The condensed consolidated financial statements include the accounts of the Company and its ~~subsidiaries~~subsidiary. All inter-company accounts and transactions have been eliminated upon consolidation.

~~F-6~~Use of Estimates

CATTHIS HOLDINGS CORP.

NOTES TO CONDENSED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2023 AND MARCH 31, 2022

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(UNAUDITED)

Use of estimates

Management uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported revenue and expenses during the periods reported. Actual results may differ from these estimates.

Intangible assets, net

The Company follows ASC 360 in accounting for intangible assets, which requires impairment losses to be recorded when indicators of impairment are present and the undiscounted cash flows estimated to be generated by the assets are less than the assets’ carrying amounts. For the period ended ~~March~~June 3130, 2023 the Company determined there were no indicators of impairment of intangible assets.

The amortization is provided on straight line method so as to write off the amortization amount of the respective classes of intangible assets as follows:

	Rate %
Asset Categories	Amortization Periods
Intangible asset		20	%
Software and applications	5 years

~~Property, plant and equipment~~ F-6

~~Property~~Equipment, ~~plant~~ and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational.net

Equipment stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational.

Categories	Estimated useful life	Depreciation rate
Asset Categories	Depreciation Periods
Office equipment	10 years		10	%
Photography and videography equipment	5 years		20	%

Expenditures for maintenance and repairs are expensed as incurred. The gain or loss on the disposal of plant and equipment is the difference between the net sales proceeds and the carrying amount of the relevant assets and is recognized in the statement of operations.

Lease

The Company recognizes lease payments for its short-term lease on a straight-line basis over the lease term in accordance with ASC 842.

The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement date, plus any initial direct costs incurred less any lease incentives received. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease.

In determining the present value of the unpaid lease payments, ASC 842 requires a lessee to discount its unpaid lease payments using the interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. As most of the Company leases do not provide an implicit rate, the Company uses its incremental borrowing rate as the discount rate for the lease. The Company incremental borrowing rate is estimated to approximate the interest rate on a collateralized basis with similar terms and payments.

F-7

CATTHIS HOLDINGS CORP.

NOTES TO CONDENSED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2023 AND MARCH 31, 2022

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(UNAUDITED)

Cash and cash equivalents

Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.

Revenue recognition

The Company follows the guidance of ASC 606, “Revenue from Contracts”. ASC 606 creates a five-step model that requires entities to exercise judgment when considering the terms of contracts, which includes (1) identifying the contracts or agreements with a customer, (2) identifying our performance obligations in the contract or agreement, (3) determining the transaction price, (4) allocating the transaction price to the separate performance obligations, and (5) recognizing revenue as each performance obligation is satisfied. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the services it transfers to its clients.

Revenue is measured at the fair value of the consideration received or receivable, net of discounts and taxes applicable to the revenue. The Company derives its revenue from provision of digital marketing services to customers.

~~Income taxes~~F-7

Income ~~taxes are determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC Topic 740”). Under this method, deferred~~ tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.expense

~~ASC~~Income ~~740~~taxes ~~prescribes~~are adetermined ~~comprehensive~~in ~~model~~accordance ~~for~~with ~~how~~the ~~companies~~provisions ~~should~~of ~~recognize,~~ASC ~~measure,~~Topic ~~present~~740, ~~and~~“Income ~~disclose~~Taxes” in(“ASC ~~their~~Topic ~~financial~~740”). ~~statements~~Under ~~uncertain~~this ~~tax~~method, ~~positions~~deferred ~~taken~~tax orassets ~~expected~~and toliabilities beare ~~taken~~recognized onfor athe ~~tax~~future ~~return. Under ASC 740,~~ tax ~~positions~~consequences ~~must~~attributable ~~initially~~to bedifferences ~~recognized~~between in the financial ~~statements~~statement ~~when~~carrying itamounts isof ~~more~~existing ~~likely~~assets ~~than~~and ~~not~~liabilities ~~the~~and ~~position~~their ~~will~~respective betax ~~sustained~~basis. ~~upon~~Deferred ~~examination~~tax byassets ~~the~~and ~~tax~~liabilities are ~~authorities.~~measured ~~Such~~using enacted income tax ~~positions~~ ~~must~~rates ~~initially~~expected ~~and~~to ~~subsequently~~apply beto ~~measured~~taxable asincome in the ~~largest~~years ~~amount~~in ofwhich ~~tax~~those ~~benefit~~temporary ~~that~~differences ~~has~~are expected ato ~~greater~~be ~~than~~recovered ~~50%~~or ~~likelihood~~settled. ~~of being~~Any ~~realized~~effect ~~upon~~on ~~ultimate~~deferred ~~settlement~~tax ~~with~~assets ~~the~~and liabilities of a change in tax ~~authority~~rates ~~assuming~~is ~~full~~recognized ~~knowledge~~in ofincome in the ~~position~~period ~~and~~that ~~relevant~~includes ~~facts~~the enactment date.

~~Going~~ASC ~~Concern~~740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclosed in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.

~~The~~Going ~~accompanying financial statements have been prepared on a going~~ concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying financial statements, for the period ended March 31, 2023, the Company suffered net loss of $26,064 and accumulated deficit of $638,045. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year of the date that the financial statements are issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying financial statements, for the period ended June 30, 2023, the Company suffered net loss of $45,357 and accumulated deficit of $657,338. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year of the date that the financial statements are issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

The Company’s ability to continue as a going concern is dependent upon improving its profitability and the continuing financial support from its shareholders. Management believes the existing shareholders or external financing will provide the additional cash to meet the Company’s obligations as they become due. No assurance can be given that any future financing, if needed, will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, if needed, it may contain undue restrictions on its operations, in the case of debt financing, or cause substantial dilution for its stockholders, in the case of equity financing.

F-8

CATTHIS HOLDINGS CORP.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2023 AND MARCH 31, 2022

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(UNAUDITED)

Net loss per share

The Company calculates net ~~income/(~~loss) per share in accordance with ASC Topic 260, “Earnings per Share.” Basic loss per share is computed by dividing the net loss by the weighted-average number of common shares outstanding during the period. ~~Diluted~~ Diluted income per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive.

F-8

Foreign currencies translation

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 statements of operations.

The reporting currency of the Company is United States Dollars (“US$”). The Company’s subsidiary in Labuan maintains its books and record in United States Dollars (“US$”) respectively, and Ringgits Malaysia (“MYR”) is functional currency as being the primary currency of the economic environment in which the entity operates.

In general, for consolidation purposes, assets and liabilities of its subsidiary whose functional currency is not the 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 year. The gains and losses resulting from translation of financial statements of foreign subsidiary are recorded as a separate component of accumulated other comprehensive income within the statement of stockholders’ equity.

Translation of amounts from RM into US$1 has been made at the following exchange rates for the respective periods:

SCHEDULE OF FOREIGN EXCHANGE RATES

	As of and for the three months ended March 31, 2023			As of and for the three months ended March 31, 2022
	2023		2022
Period-end RM : US$1 exchange rate		4.4090			4.2040
MYR : US$1 exchange rate, as of June 30, 2023	4.6679			4.4055
Period-average RM : US$1 exchange rate		4.3959			4.1929
MYR : US$1 exchange rate, for six months ended June 30, 2023	4.4883			4.3506

Related parties

Parties, which can be a corporation or individual, 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.

Fair value of financial instruments:

The carrying value of the Company’s financial instruments: cash and cash equivalents, ~~prepayment~~trade receivable, deposits and other receivables, ~~accounts~~amount ~~payable~~due to related parties, trade payables, other payables and ~~accrued~~ accrual liabilities approximate at their fair values because of the short-term nature of these financial instruments.

The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows:

Level 1 : Observable inputs such as quoted prices in active markets;

Level 2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and

Level 3 : Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

~~Recently~~As ~~Adopted~~of ~~Accounting~~June ~~Standards~~30, 2023 and 2022, the Company did not have any nonfinancial assets and liabilities that are recognized or disclosed at fair value in the financial statements, at least annually, on a recurring basis, nor did the Company have any assets or liabilities measured at fair value on a non-recurring basis.

In June 2016, the FASB issued Accounting Standards Update No.2016-13, Financial Instruments – Credit Losses (Topics 326): Measurement of Credit Losses on Financial Instruments, which introduced the expected credit losses methodology for the measurement of credit losses on financial assets measured at amortized cost basis, replacing the previous incurred loss methodology. In November 2019, the FASB issued ASU 2019-10 highlighted the adoption timeline. For smaller reporting entities, Topic 326 is effective for annual periods beginning after December 15, 2022, including interim period within those fiscal years, of which is effective for the Company on January 1, 2023.

Credit loss rate is determined by historical collection based on aging schedule, adjusted for current conditions using reasonable and supportable forecast. Based on the aging categorization and the adjusted loss rate per category, an allowance for credit losses is calculated by multiplying the adjusted loss rate with the amortized cost in the respective age category.

Recently Issued Accounting Standard

The Company reviews new accounting standards as issued. Management has not identified any other new standards that is believes will have a significant impact on the Company’s financial statements.

F-9

~~CATTHIS HOLDINGS~~Recently ~~CORP.~~Adopted Accounting Standards

~~NOTES~~In June 2016, the FASB issued Accounting Standards TOUpdate ~~CONDENSED~~No. ~~FINANCIAL~~2016-13, ~~STATEMENTS~~Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which introduced the expected credit losses methodology for the measurement of credit losses on financial assets measured at amortized cost basis, replacing the previous incurred loss methodology. In November 2019, the FASB issued ASU 2019-10 highlighted the adoption timeline. For smaller reporting entities, Topic 326 is effective for annual periods beginning after December 15, 2022, including interim periods within those fiscal years, of which is effective for the Company on January 1, 2023.

~~FOR THE~~Credit ~~THREE~~loss ~~MONTHS~~rate ~~ENDED~~is ~~MARCH~~determined 31by historical collection based on aging schedule, ~~2023~~adjusted ~~AND~~for ~~MARCH~~current 31conditions using reasonable and supportable forecasts. Based on the aging categorization and the adjusted loss rate per category, ~~2022~~an allowance for credit losses is calculated by multiplying the adjusted loss rate with the amortized cost in the respective age category.

~~(Currency~~Recently ~~expressed~~Issued inAccounting ~~United States Dollars (“US$”), except for number of shares)~~Standards

~~(UNAUDITED)~~The Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have a significant impact on the Company’s unaudited condensed consolidated financial statements.

3. ~~COMMON~~GOING ~~STOCK~~CONCERN UNCERTAINTIES

AsThe ofaccompanying ~~March~~financial ~~31,~~statements ~~2023~~have ~~and~~been ~~December~~prepared ~~31,~~assuming ~~2022,~~that the Company ~~has~~will ancontinue ~~issued~~as ~~and~~a ~~outstanding~~going ~~common~~concern. ~~share~~The Company incurred a loss of ~~126~~$45,~~737,500~~357 ~~and~~for ~~126~~the six months ended June 30,~~737,500~~ ~~respectively~~2023 resulting in accumulated deficit of $657,338.

4The Company’s cash position may not be significant enough to support the Company’s daily operations. While the Company believes ~~CASH~~in ~~AND~~the ~~CASH~~viability ~~EQUIVALENTS~~of its strategy and in its ability to raise additional funds, there can be no assurances to that effect. The Company’s ability to continue as a going concern is dependent upon its ability to improve profitability and the ability to acquire funding through public offering. If funding from public offering is insufficient, then the Company shall rely on the financial support from its controlling shareholder.

AsThese ofand ~~March~~other ~~31,~~factors ~~2023~~raise ~~and~~substantial ~~December~~doubt ~~31,~~about ~~2022,~~ the Company’s ~~recorded~~ability ~~cash~~to ~~and~~continue ~~cash~~as ~~equivalents~~a ofgoing ~~$8,166~~concern within one year after the date that financial statements are issued. These financial statements do not include any adjustments to reflect the possible future effects on the recoverability and ~~$5,850~~classification ~~which~~of ~~consists~~assets or the amounts and classification of ~~cash~~liabilities onthat may result in the Company not ~~hand~~being ~~and~~able ~~bank~~to ~~balances~~continue as a going concern.

54. TRADE RECEIVABLE

Trade receivable consisted of the following as of March 31, 2023 and December 31, 2022.

SCHEDULE OF ACCOUNTS RECEIVABLE

	As of March 31, 2023 (Unaudited)		As of December 31, 2022 (Audited)
	As of June 30, 2023		As of December 31, 2022
Trade receivable	$	4734,~~338~~225	$	78,337
Total Trade receivable	$	47,338	$	78,337
Allowance for expected credit loss		-		-
Trade receivable, net	$	34,225	$	78,337

The income generated was a result of branding and marketing service fees paid by corporate clients which include catalogue management services, video production and live streaming services via green-screen studio production5. EQUIPMENT

6.SCHEDULE ~~PROPERTY,~~OF ~~PLANT AND~~ EQUIPMENT

Property, plant and equipment as of March 31, 2023 and December 31, 2022 are summarized below:

	As of June 30, 2023			As of December 31, 2022
Office equipment, cost		6,362			6,729
Photography & videography equipment, cost		44,988			47,587
Total equipment		51,350			54,316
Accumulated depreciation		(15,995	)		(11,823	)
Total equipment, net	$	35,355		$	42,493

~~SCHEDULE~~Office OFequipment ~~PROPERTY~~include, ~~PLANT~~but ~~AND~~are ~~EQUIPMENT~~not strictly limited to, preparing the interior of the office space for the Company’s use, improving functionality, and purchasing new office equipment.

	As of March 31, 2023 (Unaudited)			As of December 31, 2022 (Audited)
Cost	$	57,375			57,375
Accumulated depreciation		(14,518	)		(11,961	)
Foreign exchange translation		(2,876	)		(2,921	)
Balance as at March 31, 2023, December 31, 2022	$	39,981			42,493

For the six months ended June, 2023 and 2022, the depreciation of equipment amounted $5,010 and $5,225.

~~This~~6. ~~office~~INTANGIBLE ~~equipment include, but are not strictly limited to, preparing the interior of the office space for the Company’s use, improving functionality, and purchasing new office equipment.~~ASSETS

For the period ended March 31, 2023, the depreciation of the property, plant and equipment was $2,557.

F-10

CATTHIS HOLDINGS CORP.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2023 AND MARCH 31, 2022

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(UNAUDITED)

7. INTANGIBLE ASSETS

SCHEDULE OF INTANGIBLE ASSETS

	As of March 31, 2023 (Unaudited)			As of December 31, 2022 (Audited)
	As of June 30, 2023			As of December 31, 2022
Cost	$	13,027			13,027
Software and applications, cost		11,654			12,327
Accumulated amortization		(34,~~747~~079	)		(3,~~128~~082	)
Foreign exchange translation		(644	)		(654	)
Software and applications, net	$	7,575		$	9,245
Balance as at March 31, 2023, December 31, 2022	$	8,636			9,245

For the ~~year~~six months ended ~~December 31~~June, 2023 and 2022, the amortization of ~~the~~ intangible assets ~~was~~amounted $~~619~~1,212 and $1,273.

~~8. LEASE RIGHT~~F-~~OF-USE ASSET AND LEASE LIABILITIES~~10

7. LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES

A single lease cost is recognized over the lease term on a generally straight-line basis. All cash payments of operating lease cost are classified within operating activities in the statement of cash flows.

AsSCHEDULE ofOF ~~March~~OPERATING ~~31,~~LEASE ~~2023~~RIGHT ~~and~~AND ~~December~~LEASE ~~31, 2022, operating lease right of use asset as follow:~~LIABILITY

SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSET


Right-Of-Use Assets
Balance as of December 31, 2022	$	16,426
Amortization for the six months ended June, 2023		(8,703	)
Adjustment for foreign currency translation difference		(562	)
Balance as of June 30, 2023		7,161

Lease Liability
Balance as of December 31, 2022	$	17,049
Add: imputed interest		321
Less: gross repayment		(9,358	)
Adjustment for foreign currency translation difference		(583	)
Balance as of June 30, 2023		7,429

Lease liability current portion		7,429
Lease liability non-current portion	$	-

	As of March 31, 2023 (Unaudited)			As of December 31, 2022 (Audited)
Initial recognition as of December 1, 2021	$	36,362		$	36,362
Initial recognition	$	36,362		$	36,362
Accumulated amortization		(22,250	)		(17,839	)
Foreign exchange translation loss		(2,068	)		(2,910	)
Balance	$	12,044		$	16,426

8. DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES

For the period ended March 31, 2023, the amortization of the operating lease right of use asset is $4,411.

As of March 31, 2023 and December 31, 2022 operating lease liability as follow:

SCHEDULE OF OPERATING LEASE LIABILITY

	As of March 31, 2023 (Unaudited)			As of December 31, 2022 (Audited)
Balance as of January 1, 2023 and January 1, 2022	$	17,049			35,359
Balance	$	17,049			35,359
Less: gross repayment		(4,607	)		(17,839	)
Add: imputed interest		862			1,381
Foreign exchange translation loss		(807	)		(1,852	)
Balance as of March 31, 2023 and December 31, 2022	$	12,497			17,049
Balance	$	12,497			17,049
Less: lease liability current portion		12,497			17,049
Lease liability non-current portion	$	-			-

F-11

CATTHIS HOLDINGS CORP.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2023 AND MARCH 31, 2022

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(UNAUDITED)

9. DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES

Deposits, prepayments and other receivables consisted of the following as of March 31, 2023 and December 31, 2022.

	As of March 31, 2023 (Unaudited)		As of December 31, 2022 (Audited)
	As of June 30, 2023		As of December 31, 2022
Prepayment	$	~~327~~309	$	-
Deposits		87,~~344~~881		8,337
Total deposits, prepayments and other receivables	$	8,~~671~~190	$	8,337

~~10.~~Deposits ~~TRADE~~includes ~~PAYABLE~~rental and utility deposit and car park deposits, while prepayment consist solely of car park rental prepayment.

~~Trade~~9. ~~payable~~OTHER ~~consisted~~PAYABLES ofAND ~~the~~ACCURED ~~following as of March 31, 2023 and December 31, 2022.~~LIABILITIES

SCHEDULE OF ACCOUNTS PAYABLES

	As of March 31, 2023 (Unaudited)		As of December 31, 2022 (Audited)
Trade payable	$	1,894	$	12,599
Total Trade payable	$	1,894	$	12,599

11. OTHER PAYABLES AND ACCRUED LIABILITIES

Other payables and accrued liabilities consisted of the following as at March 31, 2023 and December 31, 2022.

	As of March 31, 2023 (Unaudited)		As of December 31, 2022 (Audited)
	As of June 30, 2023		As of December 31, 2022
Accruals	$	313,~~685~~699	$	20,280
Other payables		4222,~~865~~627		20,960
Total other payables and accrued liabilities	$	46,550	$	41,240
Total other payable and accrued liabilities		36,326		41,240

~~F-12~~Other payables consist primarily of outstanding audit fee and marketing expenses while accruals consist primarily of outstanding salary and subcontractor fee.

~~CATTHIS~~10. ~~HOLDINGS~~AMOUNT ~~CORP.~~DUE TO A DIRECTOR

~~NOTES~~Amount TOdue ~~CONDENSED~~to ~~CONSOLIDATED~~a ~~FINANCIAL~~director ~~STATEMENTS~~consist solely of paid-up capital of subsidiary paid by director on behalf of the Company.

~~FOR~~11. ~~THE~~INCOME ~~THREE MONTHS ENDED MARCH 31, 2023 AND MARCH 31, 2022~~TAXES

~~(Currency~~The ~~expressed~~loss inbefore ~~United~~income ~~States~~taxes ~~Dollars~~of ~~(“US$”),~~the ~~except~~Company for ~~number~~the six months ended June 30, 2023 and 2022 were comprised of ~~shares)~~the following:

(UNAUDITED)

12. AMOUNT DUE TO DIRECTOR

Amount due to director of the following as of March 31, 2023, and December 31, 2022.

SCHEDULE OF AMOUNT DUE TO DIRECTORS

	As of March 31, 2023 (Unaudited)			As of December 31, 2022 (Audited)
Amount due to director	$	100		$	100
Foreign exchange translation		(5	)		(5	)
Total amount due to director	$	95		$	95

The amount due to director is unsecured, interest-free with no fixed repayment term, for working initial capital purpose.

13. INCOME TAXES

For the period ended March 31, 2023 and March 31, 2022, the local (United States) and foreign components of loss before income taxes were comprised of the following:

	Three months ended March 31, 2023 (Unaudited)			Three months ended March 31, 2022 (Unaudited)
	2023			2022
	For the six months ended June 30
	2023			2022
Tax jurisdictions from:
- Local	$	(3,360	)	$	(4,188	)
– Local	$	(10,229	)	$	(165,359	)
- Foreign, representing
– Foreign, representing:
Labuan		(2235,~~704~~128	)		(~~112~~96,~~948~~555	)
Loss before income tax	$	(26,064	)	$	(117,136	)
Loss before income taxes	$	(45,357	)	$	(261,914	)

~~The provision for income taxes consisted of the following:~~F-11

Provision for income taxes consisted of the following:

SCHEDULE OF PROVISION OF INCOME TAXES

	Three months ended March 31, 2023 (Unaudited)		Three months ended March 31, 2022 (Unaudited)
		2023		2022
		For the six months ended June 30
		2023		2022
Current:
- Local	$	-	$	-
–Local	$	-	$	-
- Foreign		-		-
–Foreign:		-		-
Deferred:
-Local		-		-
–Local		-		-
-Foreign		-		-
–Foreign		-		-
Income tax expense	$	-	$	-

The effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. ~~The~~During the periods presented, the Company has a number of subsidiaries that ~~operate~~operates in ~~various~~different countries: and ~~United~~is ~~States, Labuan that are~~ subject to ~~taxes~~ tax in the jurisdictions in which ~~they~~its subsidiaries operate, as follows:

United States of America

The Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. ~~As of March 31, 2023, the operations in the United States of America incurred $308,415 of cumulative net operating losses which can be carried forward to offset future taxable income.~~ The net operating loss carry forwards begin to expire in ~~2042~~2043, if unutilized. The Company has provided for a full valuation allowance ~~of $64,767~~ against the deferred tax assets on the expected future tax benefits from the net operating loss carry forwards as the management believes it is more likely than not that these assets will not be realized in the future.

~~F-13~~Malaysia

CATTHIS HOLDINGS CORP.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2023 AND MARCH 31, 2022

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(UNAUDITED)

Labuan

Under the current laws of the Labuan, catTHIS Holdings Corp. is governed under the Labuan Business Activity Act, 1990. The tax charge for such company is based on 3% of net audited profit.

F-12

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of June 30 and December 31, 2022:

SCHEDULE OF DEFERRED TAX ASSETS

	Three months ended March 31, 2023 (Unaudited)			Three months ended March 31, 2022 (Unaudited)
		As of			As of
		June 30, 2023			December 31, 2022
Deferred tax assets:
Net operating loss carry forwards
Cumulative tax credit from operating loss carryforwards
-United States of America	$	-		$	-
– United States of America	$	61,192		$	59,210
-Labuan		-			-
– Labuan		9,410			8,777
		-			-
Deferred tax assets , gross
Deferred tax assets, gross	$	-		$	-
Less: valuation allowance		(70,602	)		(67,987	)
Less: valuation allowance		-			-
Deferred tax assets	$	-		$	-

1412. CONCENTRATION ~~RELATED~~OF ~~PARTY TRANSACTIONS~~RISK

There were Metaverse development costs amounting to $9,099 charged by related party, Resource 21 Sdn Bhd during the period ended March 31, 2023.

15. COMMITMENTS AND CONTINGENCIES

As of March 31, 2023, the Company has no commitments or contingencies involved.

16. CONCENTRATIONS OF RISK

The Company is exposed to the following concentration of risk:

(a) Major ~~customers~~customer

For the three months ended ~~March~~June 3130, 2023, and 2022, for the ~~customers~~customer who accounted for 10% or more of the Company’s revenues and its accounts ~~receivable~~ receivable balance at ~~year/~~period-end are presented as follows:

SCHEDULE OF CONCENTRATION OF RISK

	2023		2022		2023			2022			2023		2022
	Revenues				Percentage of revenues						Trade receivable
	Revenue				Percentage of revenue						Trade receivable
Customer A	$	3432,~~123~~746	$	2468,~~327~~956		100	%		100	%	$	4734,~~338~~225	$	2445,~~262~~397
Total	$	3432,~~123~~746	$	2468,~~327~~956		100	%		100	%	$	4734,~~338~~255	$	2445,~~262~~397

~~(b)~~For the ~~Major~~six ~~suppliers~~months ended June 30, 2023, and 2022 for the customer who accounted for 10% or more of the Company’s revenues and its accounts receivable balance at period-end are presented as follows:

For the three months ended March 31, 2023 and 2022, the supplier who accounted for 10% or more of the Company’s purchases and its outstanding payable balance at year-end are presented as follows:

	2023		2022		2023			2022			2023		2022
	Revenue				Percentage of revenue						Trade receivable
Customer A		66,869		93,283		100	%		100	%		34,225		45,397
Total		66,869		93,283		100	%		100	%		34,255		45,397

	2023		2022		2023			2022			2023		2022
	Cost of Sales				Percentage of Cost of Sales						Trade Payable
Supplier A	$	27,298	$	16,433		96	%		98	%	$	1,894	$	-
	$	27,298	$	16,433		96	%		98	%	$	1,894	$	-

(b) Major supplier

For the three months ended June 30, 2023, and 2022 for the supplier who accounted for 10% or more of the Company’s cost of revenue and its accounts payable balance at period-end are presented as follows:

	2023		2022		2023			2022			2023		2022
	Cost of sales				Percentage of cost of revenue						Trade payable
Supplier A		26,197		18,423		100	%		100	%		15,103		14,754
Total		26,197		18,423		100	%		100	%		15,103		14,754

For the six months ended June 30, 2023, and 2022 for the supplier who accounted for 10% or more of the Company’s cost of revenue and its accounts payable balance at period-end are presented as follows:

	2023		2022		2023			2022			2023		2022
	Cost of sales				Percentage of cost of revenue						Trade payable
Supplier A		53,495		35,202		98	%		100	%		15,103		14,754
Total		53,495		35,202		98	%		100	%		15,103		14,754

Financial instruments that are potentially subject to credit risk consist principally of accounts receivable. The Company believes the ~~concentration~~ concentration of credit risk in its ~~account~~trade receivables is substantially mitigated by its ongoing credit evaluation process and relatively short collection terms. The Company does not generally require collateral from customers. The Company evaluates the need for an allowance for doubtful accounts based upon factors surrounding the credit risk of specific customers, historical trends and other information.

(d) Exchange rate risk

The Company cannot guarantee that the current exchange rate will remain stable, therefore there is a possibility that the Company could post the same amount of income for two comparable periods and because of the fluctuating exchange rate actually post higher or lower income depending on exchange rate of RM converted to ~~US$~~USD on that date. The exchange rate could fluctuate depending on changes in political and economic environments without notice.

~~F-14~~13. SEGMENT REPORTING

CATTHIS HOLDINGS CORP.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2023 AND MARCH 31, 2022

(Currency expressed in United States Dollars (“US$”), except for number of shares)

(UNAUDITED)

17. SEGMENT INFORMATION

ASC 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision maker has been identified as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers, and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation under “Segment Reporting” due to their similar customer base and similarities in economic characteristics; nature of products and services; and procurement, manufacturing and distribution processes.

F-13

The Company had no inter-segment sales for the periods presented. Summarized financial information concerning the Company’s reportable segments is shown as below:

SCHEDULE OF INTER SEGMENT INFORMATION

By Business Segment:

	Digital Catalogue Management Service			Total
	Six Months Ended June 30, 2023
	Digital Catalogue Management Service			Total
Revenue	$	66,869		$	66,869
Cost of revenue		(54,675	)		(54,675	)
Gross profit	$	12,194		$	12,194
Selling, general and administrative expenses and other income		(57,551	)		(57,551	)
Net loss	$	(45,357	)	$	(45,357	)

Total assets	$	100,276			100,276

	Digital Catalogue Management Service			Total
	Six Months Ended June 30, 2022
	Digital Catalogue Management Service			Total
Revenue	$	93,283		$	93,283
Cost of revenue		(35,202	)		(35,202	)
Gross profit	$	58,081		$	58,081
Selling, general and administrative expenses and other income		(319,995	)		(319,995	)
Loss from operation	$	(261,914	)	$	(261,914	)

Total assets	$	184,797			184,797

By Geography:

	For the three months ended March 31, 2023
	United State (Nevada)			Malaysia (Labuan)			Total
Revenues	$	-		$	34,123		$	34,123
	Six Months Ended June 30, 2023
Other income and gains		-			197			197
	United State (Nevada)			Malaysia (Labuan)			Total
Cost of revenues		-			(28,478	)		(28,478	)
Revenue	$	-		$	66,869		$	66,869
Administrative expenses		(3,360	)		(18,110	)		(21,470	)
Cost of revenue		-			(54,675	)		(54,675	)
Other operating expenses		-			(7,784	)		(7,784	)
Gross profit	$	-		$	12,194		$	12,194
Selling and distribution expenses		-			(2,652	)		(2,652	)
Selling, general and administrative expenses and other income		(10,229	)		(47,322	)		(57,551	)
Net loss		(3,360	)		(22,704	)		(26,064	)
Loss from operation	$	(10,229	)	$	(35,128	)	$	(45,357	)
Total assets	$	-		$	~~124~~100,~~836~~276		$	~~124~~100,~~836~~276

	For the three months ended March 31, 2022
		United State (Nevada)			Malaysia (Labuan)			Total
Revenues		$	-		$	24,327		$	24,327
		Six Months Ended June 30, 2022
Other income and gains			-			1,115			1,115
		United State (Nevada)			Malaysia (Labuan)			Total
Cost of revenues			-			(16,779	)		(16,779	)
Revenue		$	-		$	93,283		$	93,283
Administrative expenses			(4,188	)		(111,070	)		(115,258	)
Cost of revenue			-			(35,202	)		(35,202	)
Other operating expenses			-			(8,120	)		(8,120	)
Gross profit		$	-		$	58,081		$	58,081
Selling and distribution expenses			-			(2,421	)		(2,421	)
Selling, general and administrative expenses and other income			(165,359	)		(154,636	)		(319,995	)
Net loss			(4,188	)		(112,948	)		(117,136	)
Loss from operation		$	(165,359	)	$	(96,555	)	$	(261,914	)
Total assets		$	-		$	~~326~~184,~~035~~797		$	~~326~~184,~~035~~797

1814. SUBSEQUENT EVENTS

~~The~~In ~~Company has evaluated subsequent events that occurred after March 31, 2023 up through the date of May 15, 2023, the Company issued audited consolidated financial statements in~~ accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued., ~~During~~the Company has evaluated all events or ~~this~~transactions ~~period~~that occurred after June 30, ~~there~~2023 ~~was~~up nothrough ~~subsequent~~the ~~event~~date ~~that~~the ~~required~~Company ~~recognition~~presented orthese ~~disclosure~~audited financial statements.

F-1514

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The information contained in this quarter report on Form 10-Q is intended to update the information contained in our Form 10-K, dated April 14, 2023, for the period ended December 31, 2022 and presumes that readers have access to, and will have read, the “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and other information contained in such Form 10-K. The following discussion and analysis also should be read together with our consolidated financial statements and the notes to the consolidated financial statements included elsewhere in this Form 10-Q.

The following discussion contains certain statements that may be deemed “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. Such statements appear in a number of places in this Report, including, without limitation, “Management’s Discussion and Analysis of Financial Condition and Results of Operations.” These statements are not guarantees of future performance and involve risks, uncertainties and requirements that are difficult to predict or are beyond our control. Forward-looking statements speak only as of the date of this quarterly report. You should not put undue reliance on any forward-looking statements. We strongly encourage investors to carefully read the factors described in our Form 10-K in the section entitled “Risk Factors” for a description of certain risks that could, among other things, cause actual results to differ from these forward-looking statements. We assume no responsibility to update the forward-looking statements contained in this transition report on Form 10-Q. The following should also be read in conjunction with the unaudited Condensed Consolidated Financial Statements and notes thereto that appear elsewhere in this report.

~~Company~~ Overview

catTHIS Holdings Corp., was incorporated in the State of Nevada on January 4, 2021 and it operates through its wholly owned subsidiary, catTHIS Holdings Corp., a Company organized in Labuan, Malaysia. The Nevada and, Malaysia corporations share the same exact business plan.

We are an online platform that provides digital catalogue management service to retailers. Our app “catTHIS” enables users to save PDF catalogues and organize them in a customized way. Users can download the mobile app from Google Play (https://play.google.com/store/apps/details?id=com.incredibleqr.mycatthis.production) or App Store (https://apps.apple.com/us/app/catthis/id1211749794), or access our web-based digital catalogue management system via https://catthis.com/.

We are a startup early-stage company that intend to provide digital marketing services through technology. Its leading mobile application “catTHIS” is a digital catalogue management platform that allows users to upload and share PDF catalogues anywhere and from any devices for free. This environmental-friendly service would significantly bring down the number of physical printed catalogues, newspaper advertisement, magazines and other printed materials. The key feature of this digital catalogue management platform is its engagement metrics, which are extremely useful for users to understand how well its catalogue is reaching their audience.

Results of Operation

For the three months ended March 31, 2023

Revenues

For three months ended March 31, 2023, the Company has generated revenue of $34,123. The revenue generated was the result of branding and marketing service fees paid by corporate clients which include catalogue management services, video production and live streaming services via green-screen studio.

~~Cost~~Results of ~~Revenue and Gross Profit~~Operations

~~For the three months ended March 31~~Revenue, ~~2023,~~ cost ~~incurred~~of ~~arise~~revenue ~~in providing marketing service fees paid by corporate clients which include catalogue management services, video production~~ and ~~live streaming services via green-screen studio is $28,478 and generate a~~ gross profit ~~of $5,645.~~

~~Selling~~For six ~~and~~months ~~distribution~~ended June 30, ~~general~~2023 and ~~administrative and~~2022, ~~other~~the ~~operating~~Company ~~expenses~~has generated revenue of $66,869 and $93,283.

For ~~the~~ three months ended ~~March~~June 3130, 2023, ~~we had selling~~ and ~~distribution~~2022, ~~general~~the ~~and~~Company ~~administrative~~has ~~and~~generated ~~other~~revenue ~~operating expenses in the amount~~ of $3132,~~906,~~746 ~~which was primarily comprised of company subcontractor, rental,~~ and ~~upkeep of office expenses~~$68,956.

The revenue generated was the result of branding and marketing service fees paid by corporate clients which include catalogue management services, video production and live streaming services via green-screen studio.

For the six months ended June 30, 2023 and 2022, the Company has incurred cost of revenue of $54,675 and $35,502.

For the three months ended June 30, 2023 and 2022, the Company has incurred cost of revenue of $26,197 and $18,423.

Cost of revenue incurred arise in providing marketing service fees paid by corporate clients which include catalogue management services, video production and live streaming services via green-screen studio.

As a result, for six months ended June 30, 2023 and 2022, the Company has generated gross profit of $12,194 and $58,081.

While for three months ended June 30, 2023 and 2022, the Company has generated gross profit of $6,549 and $50,533.

Selling, Distribution and General and Administrative Expenses

For the six months ended June 30, 2023 and 2022, the Company incurred selling and distribution expenses amounted $4,866 and $21,473.

For three months ended June 30, 2023 and 2022, the Company incurred selling and distribution expenses amounted $2,214 and $19,052.

Selling and distribution expenses primarily consist of advertisement, event, marketing fee, travelling expenses and website maintenance.

For the six months ended June 30, 2023 and 2022, the Company incurred general and administrative expenses amounted $37,750 and $288,009.

For three months ended June 30, 2023 and 2022, the Company incurred general and administrative expenses amounted $16,280 and $172,750.

General and administrative expenses primarily consist of subcontractor fee, secretary fee, utility and rental expenses. Significant decrease general and administrative expenses were due to a one off payment made for consultation purpose for OTC Market quotation in year 2022.

For the six months ended June 30, 2023 and 2022, the Company incurred other expenses amounted $15,252 and $18,424.

For three months ended June 30, 2023 and 2022, the Company incurred other expenses amounted $7,468 and $10,304.

Other expenses consist of depreciation of equipment, right of use assets and software and application amortization.

Net Loss

For the ~~three~~six months ended ~~March~~June 3130, 2023 and 2022, the Company has incurred a net loss of $2645,~~064.~~357 ~~The~~and ~~loss is mainly derived from the selling~~$261,914 ~~general and administrative expenses~~respectively.

For the three months ended June 30, 2023 and 2022, the Company has incurred a net loss of $19,293 and $144,777 respectively.

Liquidity and Capital Resources

As of March 31, 2023, we had cash and cash equivalents of $8,166.

We depend substantially on financing activities to provide us with the liquidity and capital resources we need to meet our working capital requirements and to expand our business in connection with ongoing operations. For the three months ended March 31, 2023, we have met these requirements primarily from previous sales of our common stock.

Cash Used In Operating Activities

For the ~~three~~six months ended ~~March~~June 3130, 2023, ~~net~~the ~~cash~~Company ~~generate~~has generated $934 in operating activities ~~was~~primarily $2caused by depreciation and amortization expense,~~212~~ increase in trade payable and decrease in trade receivable contra by net loss from operating, ~~which~~increase ~~were~~in deposits, ~~the~~prepayments ~~result~~and ofother ~~our~~receivable, ~~growth~~decrease in other payable and repayment of ~~revenue~~lease liability.

~~Credit~~For ~~Facilities~~the six months ended June 30, 2022, the Company has used $295,234 in operating activities primarily caused by net loss from operating, increase in trade receivable, repayment of lease liability and other payables and accrued liabilities contra by depreciation and amortization expenses and increase in trade payables.

WeCash doUsed ~~not~~In ~~have~~Investing ~~any credit facilities or other access to bank credit.~~Activities

No investing activities has occurred for the six months ended June 30, 2023.

For the six months ended June 30, 2022, the Company has invested $3,496 in investing activity for the acquisition of office equipment.

Off-balance Sheet Arrangements

We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to our stockholders as of ~~March~~June 3130, 2023.

~~Recently~~Contractual ~~Adopted Accounting Standards~~Obligations

InAs ~~June 2016, the FASB issued Accounting Standards Update No.2016-13, Financial Instruments – Credit Losses (Topics 326): Measurement~~ of ~~Credit~~June ~~Losses on Financial Instruments~~30, ~~which introduced the expected credit losses methodology for the measurement of credit losses on financial assets measured at amortized cost basis~~2023, ~~replacing~~ the ~~previous~~Company ~~incurred~~has ~~loss~~no ~~methodology.~~contractual Inobligations ~~November 2019, the FASB issued ASU 2019-10 highlighted the adoption timeline~~involved. For smaller reporting entities, Topic 326 is effective for annual periods beginning after December 15, 2022, including interim period within those fiscal years, of which is effective for the Company on January 1, 2023.

Recently Issued Accounting Standard

The Company reviews new accounting standards as issued. Management has not identified any other new standards that is believes will have a significant impact on the Company’s financial statements.

ITEM 3 QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

ITEM 4 CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures:

We carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of ~~March~~June 3130, 2023. This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer and our Chief Financial Officer. Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of ~~March~~June 3130, 2023, our disclosure controls and procedures were not effective due to the presence of material weaknesses in internal control over financial reporting.

A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis. Management has identified the following material weaknesses which have caused management to conclude that, as of ~~March~~June 3130, 2023, our disclosure controls and procedures were not effective: (i1) lack of a functioning audit committee due to a lack of a majority of independent members and a lack of a majority of outside directors on our board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (2) inadequate segregation of duties and effective risk assessment; ~~and~~ (ii3) insufficient written policies and procedures for accounting and financial reporting with respect to the ~~requirements~~ requirements and application of both US GAAP and SEC guidelines; and (4) lack of internal audit function due to the fact that the Company lacks qualified resources to perform the internal audit functions properly and that the scope and effectiveness of the internal audit function are yet to be developed.

Changes in Internal Control ~~over~~Over Financial Reporting:

There were no changes in our internal control over financial reporting during the quarter ended ~~March~~June 3130, 2023, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II — OTHER INFORMATION

Item 1. Legal Proceedings

WeFrom ~~know~~time ofto ~~no materials~~time, ~~active~~we ormay ~~pending~~become ~~legal~~party ~~proceedings~~to ~~against~~litigation ~~us,~~or ~~nor~~other ~~are~~legal proceedings that we ~~involved~~consider asto be a ~~plaintiff~~part inof ~~any~~the ~~material~~ordinary ~~proceedings or~~course ~~pending~~of ~~litigation~~our business. ~~There~~We are nonot ~~proceedings~~currently involved in ~~which~~legal ~~any~~proceedings ofthat ~~our~~could ~~directors,~~reasonably ~~officers~~be orexpected ~~affiliates,~~to orhave ~~any~~a ~~beneficial~~material ~~shareholder~~adverse effect on our ~~are~~business, anprospects, ~~adverse~~financial ~~party~~condition or ~~has~~results aof operations. We may become involved in material ~~interest~~legal ~~adverse~~proceedings toin usthe future.

Item 1A. Risk Factors.

WeAs ~~are~~ a “smaller reporting company” as defined by ~~Rule~~Item ~~12b-2~~10 of ~~the~~Regulation ~~Securities~~S-K, ~~Exchange~~the ~~Act~~Company ofis ~~1934 and are~~ not required to provide ~~the~~ information ~~under~~required by this ~~item~~Item.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

(a) None.

(b) None.

Item 3. Defaults Upon Senior Securities

(a) None.

5(b) None.

Item 4. Mine Safety Disclosures

Not applicable.

Item 5. Other Information.

None.

~~ITEM~~Item 6. Exhibits

Exhibit No.		Description
31.1		Rule 13(a)-14(a) / 15(d)-14(a) Certification of principal executive officer and principal financial officer
31.1		Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer*
32.1		Section 1350 Certification of principal executive officer and principal financial officer
32.1		Section 1350 Certification of principal executive officer *
101..INS		Inline XBRL Instance Document
101.INS		Inline XBRL Instance Document*
101.SCH		Inline XBRL Taxonomy Extension Schema Document
101.SCH		Inline XBRL Schema Document*
101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase Document
101.CAL		Inline XBRL Calculation Linkbase Document*
101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase Document
101.DEF		Inline XBRL Definition Linkbase Document*
101.LAB		Inline XBRL Taxonomy Extension Label Linkbase Document
101.LAB		Inline XBRL Label Linkbase Document*
101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase Document
101.PRE		Inline XBRL Presentation Linkbase Document*
104		Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101)
104		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

* Filed herewith.7

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	catTHIS Holdings Corp.
	(Name of Registrant)
Date: May 19, 2023
Date: August 24, 2023
	By:	/s/ Yeo Choon Pin
	Name:	Yeo Choon Pin
	Title:	Chief Executive Officer, Director

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