Company: LDDD
Filing Date: 2025-09-26
Form Type: 10-K
Source: 0001213900-25-091988
Chunk: 484

Company: Longduoduo Co Ltd
Filing Date: 2025-09-26
Form: 10-K
Item: Item 6
Chunk 484
---
 British Virgin Islands     100      $ 100,000    LDDJK Hong Kong Limited   Hong Kong     100      HK$ 10,000    Beijing Julong Health Consulting Co., Limited   China     100       0    Beijing Yihua Health Consulting Co., Limited   China     100       0    Longduoduo Health Technology Company Limited   China     100       0    Inner Mongolia Qingguo Health Consulting Company Limited   China     90       0    Inner Mongolia Rongbin Health Consulting Company Limited   China     80       0    Inner Mongolia Chengheng Health Consulting Company Limited   China     80       0    Inner Mongolia Tianju Health Consulting Company Limited   China     51       0   

C.
Use of estimates

The
preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements,
and the reported amounts of revenue and expenses during the reporting periods. Management makes these estimates using the best information
available at the time the estimates are made; however, actual results could differ from those estimates. Significant items subject to
such estimates and assumptions include the inventory valuation allowance and the treatment of the shares issued. These estimates are
often based on complex judgments and assumptions that management believes to be reasonable but are inherently uncertain and unpredictable.
Actual results could differ from these estimates.

F-8

LONGDUODUO
COMPANY LIMITED AND SUBSIDIARIES

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

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

D.
Functional currency and foreign currency translation

An
entity’s functional currency is the currency of the primary economic environment in which it operates, normally that is the currency
of the environment in which the entity primarily generates and expends cash. Management’s judgment is essential to determine the
functional currency by assessing various indicators, such as cash flows, sales price and market, expenses, financing and inter-company
transactions and arrangements. The functional currency of the Company is the Chinese Renminbi (“RMB’), except the functional
currency of Longduoduo HK and LDDJK is the Hong Kong Dollar and the functional currency of Longdu