Company: MKDWW
Filing Date: 2025-03-13
Form Type: 424B4
Source: 0001493152-25-010187
Chunk: 217

Company: MKDWELL Tech Inc.
Filing Date: 2025-03-13
Form: 424B4
Chunk 217
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| F-42 |

MKDWELL TECH INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

| 18. | RELATED                        
 PARTY TRANSACTIONS – Continued |

| (b) | Amounts              
 from related parties |

Amount due to related parties consisted of the following for the periods indicated:

| Related parties   |     | Nature                                  |     | As of December 31, 
 2022               |   |     | 2023 |        |
|:------------------|:----|:----------------------------------------|:----|:-------------------|:--|:----|:-----|-------:|
| MKDWELL Tech Inc. |     | Expenses paid on behalf a related party |     | $                  | - |     | $    | 14,674 |

| (c) | Amounts                
 due to related parties |

Amount due to related parties consisted of the following for the periods indicated:

|                     | Related parties |                                     | Nature | As of December 31, |   2022 |     |   |    2023 |
|:--------------------|:----------------|:------------------------------------|:-------|:-------------------|-------:|:----|:--|--------:|
| Ming-Chia Huang (1) |                 | Loan from related parties           |        | $                  | 48,812 |     | $ | 334,028 |
| Ming-Chao Huang(2)  |                 | Loan from related parties           |        |                    |      - |     |   |   7,044 |
| Ming-Chao Huang     |                 | Expenses paid on behalf the Company |        |                    |      - |     |   |     491 |
|                     |                 |                                     |        | $                  | 48,812 |     | $ | 341,563 |

| (1) | The                                                                                                                                   
 Company continuously entered into certain loan arrangements with Ming-Chia Huang and obtain loans to the Company with annual interest 
 rate at 3.5% in 2022 and 2023. In May 2022. Ming-Chia Huang converted US$336,022 loan balance in exchange for 1,000,000 ordinary      
 shares of MKD Taiwan, with the remaining balance due in December 2023.                                                                |
|     | For                                                                                                                                   
 the years ended December 31, 2023, the Company entered into six loan arrangements