Global Offering

	Cowell e Holdings Inc. (01415)

Cover Important Expected Timetable Contents Summary Definitions Glossary Forward-looking Statements Risk Factors Waivers from Strict Compliance with the Listing Rules and Exemptions from Compliance with the Companies (Winding Up and Miscellaneous Provisions) Ordinance Information About This Prospectus and the Global Offering Directors and Parties Involved in the Global Offering Corporate Information Industry Overview Regulatory Overview Our History, Development and Corporate Structure Business Financial Information Directors and Senior Management Relationship with the Controlling Shareholders Connected Transactions Share Capital Substantial Shareholders Future Plans and Use of Proceeds Underwriting Structure of the Global Offering How to Apply for the Hong Kong Offer Shares Appendix I - Accountants' Report Appendix II - Unaudited Pro Forma Financial Information Appendix III - Preliminary Financial Information for the Year Ended December 31, 2014 Appendix IV - Taxation Appendix V - Summary of Our Constitution and Cayman Companies Law Appendix VI - Statutory and General Information Appendix VII - Documents Delivered to the Registrar of Companies and Available for Inspection Back Cover