Company: MKDWW
Filing Date: 2025-03-13
Form Type: 424B4
Source: 0001493152-25-010187
Chunk: 177

Company: MKDWELL Tech Inc.
Filing Date: 2025-03-13
Form: 424B4
Chunk 177
---
 and June 2025, respectively;                                                                                                  
 For                                                                                                                                    
 six months ended June 30, 2024, the Company entered into 2 loan arrangements with Ming-Chia Huang and obtain loans in the total amount 
 of US$ 235,000 to the Company with annual interest rate at 6% and one-year maturity which will both be due in June 2025.               |

| (d) | Related            
 party transactions |

| Nature                                          
 Interest expenses of loans from related parties |     | For                           
 the six months ended June 30, 
 2023                          
 (Unaudited)                   |         |     | 2024 |         |
|:------------------------------------------------|:----|:------------------------------|--------:|:----|:-----|--------:|
| Ming-Chia Huang                                 |     | $                             |   1,809 |     | $    |   7,961 |
| Proceeds of loans from related                  
 parties                                         |     |                               |         |     |      |         |
| Ming-Chia Huang                                 |     | $                             | 163,644 |     | $    | 470,086 |

| F-15 |

MKDWELL TECH INC.

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(In U.S. dollars, except share and per share data)

16. CONCENTRATION OF CREDIT RISK

Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of accounts receivable. The Company conducts credit evaluations of its customers, and generally does not require collateral or other security from them. The Company evaluates its collection experience and long outstanding balances to determine the need for an allowance for credit loss. The Company conducts periodic reviews of the financial condition and payment practices of its customers to minimize collection risk on accounts receivable.

The following table sets forth a summary of single customers who represent 10% or more of the Company’s total revenue.

SCHEDULE OF CONCENTRATION OF CREDIT RISK

|                                           |     |                           For 
 the six months ended June 30, |      |   |     |      |      |   |
|                                           |     |                          2023 |      |   |     | 2024 |      |   |
|                                           |     |                    -Unaudited |      |   |     |      |      |   |
| Percentage of the Company’s total revenue |     |                               |      |   |     |      |      |