Company: MKDWW
Filing Date: 2025-02-21
Form Type: F-1/A
Source: 0001493152-25-007784
Chunk: 264

Company: MKDWELL Tech Inc.
Filing Date: 2025-02-21
Form: F-1/A
Chunk 264
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 audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ MaloneBailey, LLP

www.malonebailey.com

We have served as the Company’s auditor since 2022.

Houston, Texas

March 25, 2024

| F-65 |

<div align='center'>CETUS CAPITAL ACQUISITION CORP.

BALANCE SHEETS</div>

|                                                                                                                                  |     |   |   December 
   31, 2023 |   |     |   | December 
 31, 2022 |   |
|:---------------------------------------------------------------------------------------------------------------------------------|:----|:--|-----------:|:--|:----|:--|---------:|:--|
| ASSETS                                                                                                                           |     |   |            |   |     |   |          |   |
| Current assets:                                                                                                                  |     |   |            |   |     |   |          |   |
| Cash                                                                                                                             |     | $ |    320,971 |   |     | $ |   20,000 |   |
| Prepaid expenses                                                                                                                 |     |   |     15,140 |   |     |   |        - |   |
| Deferred offering costs                                                                                                          |     |   |          - |   |     |   |  216,185 |   |
| Total current assets                                                                                                             |     |   |    336,111 |   |     |   |  236,185 |   |
| Non-current assets:                                                                                                              |     |   |            |   |     |   |          |   |
| Cash held in the trust                                                                                                           |     |   | 60,158,872 |   |     |   |        - |   |
| Total assets                                                                                                                     |     | $ | 60,494,983 |   |     | $ |  236,185 |   |
| LIABILITIES                                                                                                                      |     |   |            |   |     |   |          |   |
| Current liabilities:                                                                                                             |     |   |            |