Company: DDC
Filing Date: 2025-07-22
Form Type: F-3
Source: 0001213900-25-066338
Chunk: 159

Company: DDC Enterprise Ltd
Filing Date: 2025-07-22
Form: F-3
Chunk 159
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 (Economic Substance) Act (Revised), or the Substance Law, and issued
Regulations and Guidance Notes came into force in the Cayman Islands introducing certain economic substance requirements for “relevant
entities” which are engaged in certain “relevant activities,” which in the case of exempted companies incorporated before
January 1, 2019, will apply in respect of financial years commencing July 1, 2019 and onwards. A “relevant entity”
includes an exempted company incorporated in the Cayman Islands, as is DDC Cayman; however, it is anticipated that our Company may remain
out of scope of the legislation or else be subject to more limited substance requirements. Although it is presently anticipated that the
Substance Law will have little material impact on us and our operations, as the legislation is new and remains subject to further clarification
and interpretation, it is not currently possible to ascertain the precise impact of these legislative changes on us and our operations.

<div align='center'>USE OF PROCEEDS</div>

We will not receive any of
the proceeds from any sale of Class A Ordinary Shares by the selling shareholders, or by its pledgees, donees, transferees or other successors
in interest.

<div align='center'>DILUTION</div>

If required, we will set forth
in a prospectus supplement the following information regarding any material dilution of the equity interests of investors purchasing securities
in an offering under this prospectus:

| ● | the net tangible book value per share of our equity securities before and after the offering;                                                  |
| ● | the amount of the increase in such net tangible book value per share attributable to the cash payments made by purchasers in the offering; and |
| ● | the amount of the immediate dilution from the public offering price which will be absorbed by such purchasers.                                 |

<div align='center'>DESCRIPTION OF SHARE CAPITAL</div>

The following description
of our share capital (which includes a description of securities we may offer pursuant to the registration statement of which this prospectus,
as the same may be supplemented, forms a part) does not purport to be complete and is subject to and qualified in its entirety by our
tenth amended and restated memorandum and articles of association (the “M&A”) and by the applicable provisions
of Cayman Islands law.

Our authorized share capital
is US$80,188,000 divided into 200,000,000 Class A Ordinary Shares of par value US$0.4 each,