Company: MKDWW
Filing Date: 2025-04-15
Form Type: 424B3
Source: 0001641172-25-004780
Chunk: 188

Company: MKDWELL Tech Inc.
Filing Date: 2025-04-15
Form: 424B3
Chunk 188
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459,116, respectively. The disposal gain was US$4,991, nil and nil for the years ended December 31, 2022, 2023 and 2024, respectively.

8. INTANGIBLE ASSETS, NET

Intangible assets, net, consisted of the following:

SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS

|                                |     | As of December 31, 
 2023               |     2023 |   |     | 2024 |     2024 |   |
|:-------------------------------|:----|:-------------------|---------:|:--|:----|:-----|---------:|:--|
| Land used right                |     | $                  |  335,263 |   |     | $    |  602,703 |   |
| Software                       |     |                    |  136,300 |   |     |      |  127,280 |   |
| Intangible asset, gross        |     |                    |  136,300 |   |     |      |  127,280 |   |
| Less: accumulated amortization |     |                    | (171,766 | ) |     |      | (206,137 | ) |
| Intangible assets, net         |     | $                  |  299,797 |   |     | $    |  523,846 |   |

For the years ended December 31, 2022, 2023 and 2024, amortization expenses amounted to US$20,915, US$17,270 and US$13,824, respectively. Future estimated amortization expenses of intangible assets are as follows:

SCHEDULE OF ESTIMATED AMORTIZATION EXPENSE

| For the fiscal years ending December 31, |     | Amount |         |
| 2025                                     |     |        |  12,069 |
| 2026                                     |     |        |  12,069 |
| 2027                                     |     |        |  12,062 |
| 2028                                     |     |        |  12,054 |
| 2029                                     |     |        |  12,054 |
| Thereafter                               |     |        | 463,538 |
| Total                                    |     | $      | 523,846 |

| F-22 |

<div align='center'>MKDWELL TECH INC.

NOTES TO CONS