Company: LDDD
Filing Date: 2025-05-14
Form Type: 10-Q
Source: 0001213900-25-042963
Chunk: 233

Company: Longduoduo Co Ltd
Filing Date: 2025-05-14
Form: 10-Q
Item: Part II, Item 8
Chunk 233
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 tax on income or capital gain. In addition, payments of dividends by LDD to its shareholders are not
subject to withholding tax in the BVI.

Hong
Kong

Longduoduo
HK and LDDJK are incorporated in Hong Kong and are subject to Hong Kong profits tax. They are subject to Hong Kong taxation on its
activities conducted in Hong Kong and income arising in or derived from Hong Kong. From year of assessment of 2019/2020 onwards, Hong
Kong profits tax rates are 8.25% on assessable profits up to HK$2,000,000, and 16.5% on any part of assessable profits over HK$2,000,000. The
Company did not have any income (loss) subject to the Hong Kong profits tax.

China

Longduoduo
Health Technology and subsidiaries are subject to a 25% standard enterprise income tax in the PRC. The Company accrued $106,660 and
$408,265 of PRC income tax for the nine months ended March 31, 2025 and 2024. 

A summary of income (loss)
before income taxes for domestic and foreign locations for the three and nine months ended March 31, 2025 and 2024 is as follows:

    For the Three Months Ended March 31, 

    2025  
    2024 
  
    United States 
    $(54,908) 
    $(48,021)
  
    Foreign 
     (61,328) 
     757,282 
  
    Income (loss) before income taxes 
    $(116,236) 
    $709,261 

    For the Nine Months Ended March 31, 

    2025  
    2024 
  
    United States 
    $(193,408) 
    $(183,687)
  
    Foreign 
     625,843  
     1,587,493 
  
    Income (loss) before income taxes 
    $432,435  
    $1,403,806 

F-12

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE NINE MONTHS ENDED MARCH 31, 2025 AND
MARCH 31, 2024

(UNAUDITED)

The difference between the U.S. federal statutory income tax rate