Company: LDDD
Filing Date: 2025-09-26
Form Type: 10-K
Source: 0001213900-25-091988
Chunk: 646

Company: Longduoduo Co Ltd
Filing Date: 2025-09-26
Form: 10-K
Item: Item 8
Chunk 646
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between April 1, 2024 and March 31, 2027.

F-14

LONGDUODUO
COMPANY LIMITED AND SUBSIDIARIES

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

FOR
THE YEARS ENDED JUNE 30, 2025 AND JUNE 30, 2024

On August 14, 2024, Qingguo leased office space
(approximately 482 square meters) under an operating lease agreement with Inner Mongolia Chuangfuhui Enterprise Management
Co., Ltd. Under the terms of the agreement, Qingguo was committed to make lease payments of approximately $30,700 (RMB 220,000)
for the period between September 10, 2024 and September 9, 2025. On September 19, 2025, Qingguo with Chen Mingyue signed an agreement
leased this office space under non-cancellable operating lease agreements. Under terms of the lease agreement, from September 10, 2025,
Qingguo is committed to make lease payments of approximately $30,695 per year for 1 year.

On
November 20, 2024, Chengheng leased an office space (approximately 611 square meters) under an operating lease agreement from Dongsheng
District Baiyan Health Consultation Department. Under the terms of the agreement, Chengheng is committed to make lease payments of approximately
$16,700 (RMB120,000) for the period between November 20, 2024 and November 20, 2025.

On
March 11 of 2025, Longduoduo Health Technology leased office space (approximately 160 square meters) under an operating lease agreement
with Liu Libao. Under the terms of the agreement, Longduoduo Health Technology is committed to make lease payments of approximately $4,200
(RMB30,000) for the period between March 11, 2025 and March 10, 2026.

Leases
with an initial term of 12 months or less are not recorded on the balance sheet. Operating lease cost is recognized as a single lease
cost on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses. For lease agreements
entered into or reassessed after the adoption of Topic 842, the Company did not combine lease and non-lease components.

Most leases do not include options to renew.