Company: LDDD
Filing Date: 2025-09-26
Form Type: 10-K
Source: 0001213900-25-091988
Chunk: 161

Company: Longduoduo Co Ltd
Filing Date: 2025-09-26
Form: 10-K
Item: Item 1A
Chunk 161
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outstanding shares of LDD. This transaction is treated as a corporate restructuring (reorganization) of entities under common control,
as each of the entities have at all times been under the control of Mr. Zhang Liang.

F-16

LONGDUODUO
COMPANY LIMITED AND SUBSIDIARIES

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

FOR
THE YEARS ENDED JUNE 30, 2025 AND JUNE 30, 2024

NOTE
10. BASIC AND DILUTED EARNINGS PER SHARE

Basic net income per share is computed using
the weighted average number of common shares outstanding during the period. Diluted net income per share is computed using the weighted
average number of common shares and, if dilutive, potential common shares outstanding during the period. Potential common shares comprise
shares issuable upon the exercise of share-based awards, using the treasury stock method. The reconciliation of the numerators and
denominators of the basic and diluted earnings per share computations is shown as follows:

    For the year ended June 30, 

    2025  
    2024 
  
    Numerator: 

    Net income attributable to common stockholders 
    $460,435  
    $1,255,448 
  
    Denominator: 

    Basic and diluted weighted-average number of shares outstanding 
     30,009,878  
     30,005,016 
  
    Net income per share: 

    Basic and diluted 
    $0.015  
    $0.042 

NOTE
11. NON-CONTROLLING INTERESTS

Qingguo,
Chengheng, Rongbin and Tianju are the Company’s majority-owned subsidiaries which are consolidated in the Company’s financial
statements with non-controlling interests recognized. The Company holds 90%, 80%, 80% and 51% interest of Qingguo,
Chengheng, Rongbin and Tianju as of June 30, 2025, respectively.

As
of June 30, 2025 and 2024, the non-controlling interests in the consolidated balance sheet was $111,467 and $78,336, respectively.

For
year ended June 30, 2025, the comprehensive income attributable to common stockholders and non-controlling interests were $482,050 and
$33,131, respectively.

For