Company: YDDL
Filing Date: 2025-01-21
Form Type: F-1
Source: 0001213900-25-004967
Chunk: 6

Company: One & one Green Technologies. INC
Filing Date: 2025-01-21
Form: F-1
Chunk 6
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 to buy, these securities in any jurisdiction where the offer or sale is not permitted. The information contained in this prospectus is accurate only as of the date on the cover page of this prospectus, regardless of the time of delivery of this prospectus or the sale of shares. Our business, financial condition, results of operations and prospects may have changed since the date on the cover page of this prospectus.

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ABOUT THIS PROSPECTUS PRESENTATION OF FINANCIAL INFORMATION Basis of Presentation Unless otherwise indicated, all financial information contained in this prospectus is prepared and presented in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP” or “GAAP”). Certain amounts, percentages and other figures included in this prospectus have been subject to rounding adjustments. Accordingly, amounts, percentages and other figures shown as totals in certain tables or charts may not be the arithmetic aggregation of those that precede them and amounts and figures expressed as percentages in the text may not total 100% or, when aggregated may not be the arithmetic aggregation of the percentages that precede them. Our financial year ends on December 31 of each year. References in this prospectus to a financial year, such as “financial year 2023,” relate to our financial year ended December 31 of that calendar year. Financial Information in U.S. Dollars Our operations are principally conducted through the VIEs located in the Philippines where Philippine peso (“PHP”) is the functional currency. Our reporting currency is the U.S. dollar. This prospectus also contains translations of certain foreign currency amounts into U.S. dollars for the convenience of the reader. Assets and liabilities are translated using the exchange rate at each balance sheet date’s period end rate. Revenue and expenses are translated using average rates prevailing during each reporting period, and shareholders’ equity is translated at historical exchange rates. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive income (loss) in shareholders’ equity. Unless otherwise noted, all translations from PHP to U.S. dollars and from U.S. dollars to PHP in this prospectus were made at the following rates:

| US$ to PHP        
 June 30, 2024     
 December 31, 2023 |     | Period End 
   58.60300 
   55.40000 |     | Average Rate 
     56.83297 
     55.61763 |
|:------------------|:----|-----------:|:----|-------------:|
|