Company: DDC
Filing Date: 2025-01-28
Form Type: 20-F
Source: 0001213900-25-007160
Chunk: 138

Company: DDC Enterprise Ltd
Filing Date: 2025-01-28
Form: 20-F
Item: Item 5
Chunk 138
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that are reasonably likely to have a material effect on our total net revenues, income, profitability, liquidity or capital reserves,
or that caused the disclosed financial information to be not necessarily indicative of future operating results or financial conditions.

5. E. Critical Accounting Estimates

Our consolidated financial
statements are prepared in accordance with accounting principles generally accepted in the United States of America (“ U. S. GAAP”).
The preparation of consolidated financial statements in conformity with U. S. GAAP requires the Company to make certain estimates and assumptions
that affect the amounts reported and disclosed in the consolidated financial statements and related notes. Our significant accounting
policies are set forth in note 2 to our audited consolidated financial statements included in this annual report.

Item 6. Directors, Senior Management and Employees