Company: DDC
Filing Date: 2025-08-05
Form Type: F-3/A
Source: 0001213900-25-072059
Chunk: 150

Company: DDC Enterprise Ltd
Filing Date: 2025-08-05
Form: F-3/A
Chunk 150
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 other regulatory authorities. Failure to
remedy any material weakness in our internal control over financial reporting, or to implement or maintain other effective control systems
required of public companies, could also restrict our future access to the capital markets.

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We do not intend to pay cash dividends on our Ordinary Shares in the foreseeable future.

We have never paid dividends
on Ordinary Shares and do not currently anticipate paying any cash dividends on our Ordinary Shares in the foreseeable future. Under Cayman
Islands law, any payment of dividends would be subject to relevant legislation and our articles of association, which provide that all
dividends must be approved by our board of directors and, in some cases, our shareholders, and may only be paid from our distributable
profits available for the purpose, determined on an unconsolidated basis.

We are an emerging growth company within the meaning of the Securities Act and may take advantage of certain reduced reporting requirements.

We are an “emerging
growth company,” as defined in the JOBS Act, and we may take advantage of certain exemptions from requirements applicable to other
public companies that are not emerging growth companies, including, most significantly, not being required to comply with the auditor
attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002 for so long as we remain an emerging growth company.
As a result, if we elect not to comply with such auditor attestation requirements, our investors may not have access to certain information
they may deem important.

The JOBS Act also provides
that an emerging growth company does not need to comply with any new or revised financial accounting standards until such date that a
private company is otherwise required to comply with such new or revised accounting standards. We do not plan to “opt out”
of such exemptions afforded to an emerging growth company. As a result of this election, our financial statements may not be comparable
to those of companies that comply with public company effective dates.

We qualify as a foreign private issuer and, as a result, we will not be subject to U.S. proxy rules and will be subject to Exchange Act reporting obligations that permit less detailed and less frequent reporting than that of a U.S. domestic public company.

We report under the Exchange Act
as a non-U.S. company with foreign private issuer status. Because we qualify as a foreign private issuer under the Exchange Act,
we are exempt from certain provisions of the Exchange Act that are applicable to U.S. domestic public companies,