Company: YDDL
Filing Date: 2025-06-09
Form Type: F-1/A
Source: 0001213900-25-052277
Chunk: 166

Company: One & one Green Technologies. INC
Filing Date: 2025-06-09
Form: F-1/A
Chunk 166
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 the right to seek repayment from the Company’s assets.

F-16

ONE AND ONE GREEN TECHNOLOGIES. INC
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 4. Accounts receivables, net Accounts receivables, net consist of the following:

|                             |     |   | December 31, 
         2024 |     |   | December 31, 
         2023 |
|:----------------------------|:----|:--|-------------:|:----|:--|-------------:|
| Accounts receivable         |     | $ |   17,401,756 |     | $ |    2,652,224 |
| Allowance for credit losses |     |   |            — |     |   |            — |
| Total, net                  |     | $ |   17,401,756 |     | $ |    2,652,224 |

For the years ended December 31, 2024 and 2023, no allowance for credit losses expense was recognized against its accounts receivable, respectively. 5. Inventories, net Inventories, net consisted of the following:

|                                     |     |   | December 31, 
         2024 |     |   | December 31, 
         2023 |
|:------------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| Raw materials                       |     | $ |    3,161,517 |     | $ |    5,874,049 |
| Materials in transit                |     |   |    1,869,241 |     |   |            — |
| Finished goods                      |     |   |      196,406 |     |   |      367,185 |
| Less: Obsolete/write-down inventory |     |   |            — |     |   |            — |
| Total, net                          |     | $ |    5,227,164 |     | $ |    6,241,234 |

For the years ended December 31, 2024 and 2023, no write -downon inventory was recognized against its inventory, respectively. 6. Deferred offering costs Deferred offering costs consist of the following:

|                         |     |   | December 31, 
         2024 |     |   | December 31, 
         2023 |
|:------------------------|:----|:--|-------------: