Company: YDDL
Filing Date: 2025-08-22
Form Type: F-1/A
Source: 0001213900-25-079833
Chunk: 169

Company: One & one Green Technologies. INC
Filing Date: 2025-08-22
Form: F-1/A
Chunk 169
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|--------:|
| Depreciation expenses-Selling, general and admin |     | $            | 425,056 |     | $ | 221,376 |
| Depreciation expenses-Manufacturing costs        |     |              | 474,035 |     |   | 465,348 |
| Total                                            |     | $            | 899,091 |     | $ | 686,724 |

For the years ended December 31, 2024 and 2023, no impairment loss was recognized for the Company’s property, plant and equipment. 9.Related party transactions The following is a list of the related party with whom the Company conducted transactions during the years ended December 31, 2024 and 2023, and their relationship and nature with the Company:

| Name       |     | Relationship                         |     | Purpose/Nature           |
| HuaJun Yan |     | Chief Operating Officer and Director |     | Working capital advances |

Due to the related party represents amount owed to Mr.Huajun Yan for advances he made on behalf of the Company. From time to time, Mr.Yan advances money to the Company to pay staff salaries and the fees to service providers. These advances are non -interestbearing and without maturity.

F-18

ONE AND ONE GREEN TECHNOLOGIES. INC
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 9.Related party transactions (cont.)

|            | Related party’s payables |   | December 31, 
         2024 |     |   | December 31, 
         2023 |
|:-----------|:-------------------------|:--|-------------:|:----|:--|-------------:|
| HuaJun Yan |                          | $ |      980,833 |     | $ |      897,638 |
| Total      |                          | $ |      980,833 |     | $ |      897,638 |

10.Income Taxes The entities within the Company file separate tax returns in the respective tax jurisdictions in which they operate. Cayman Islands (“CI”) One and one Green Technologies. INC, an entity incorporated in CI, is not subject to tax on income or capital gains. Additionally, upon payments of dividends by the CI company to its respective shareholders, no CI withholding tax will be imposed. Hong Kong, SAC Our subsidiary, One and one International HK Limited, is a Hong Kong entity subject to the two -tierprofits tax rates system, which was introduced