Company: LDDD
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001213900-25-108744
Chunk: 65

Company: Longduoduo Co Ltd
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 3
Chunk 65
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Item 3. Quantitative and Qualitative Disclosures
about Market Risk.

Not applicable.

Item 4. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

Our management maintains disclosure controls and
procedures, as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”),
that are designed to provide reasonable assurance that the material information required to be disclosed by us in our periodic reports
filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the SEC’s
rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information
required to be disclosed by us in the reports that we file or submit under the Exchange Act is accumulated and communicated to our management,
including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosures.

Under the supervision and with the participation
of our management team, including our Chief Executive Officer and Chief Financial Officer, we conducted an evaluation of our disclosure
controls and procedures, as such term is defined under Rule 13a-15(e) and 15d-15(e) promulgated under the Securities Exchange Act
of 1934, as amended, as of September 30, 2025. Based on this evaluation, we concluded that our disclosure controls and procedures have
the following material weaknesses:

    ●
    The relatively small number of employees who are responsible for accounting functions prevents us from segregating duties within our internal control system.

    ●
    Our internal financial staff lack expertise in identifying and addressing complex accounting issues under U.S. Generally Accepted Accounting Principles.

    ●
    Our Chief Financial Officer is not familiar with the accounting and reporting requirements of a U.S. public company.

    ●
    We have not developed sufficient documentation concerning our existing financial processes, risk assessment and internal controls.

Based on their evaluation, our Chief Executive
Officer and Chief Financial Officer concluded that the Company’s system of disclosure controls and procedures was not effective
as of September 30, 2025 for the purposes described in this paragraph.

Changes in Internal Control over Financial
Reporting

During the period covered by this report, there
has been no change in our internal control over financial reporting that has materially affected or is reasonably likely to materially
affect our internal control over financial reporting.

5

PART II – OTHER INFORMATION

Item 1. Legal