Company: MKDWW
Filing Date: 2025-01-23
Form Type: F-1
Source: 0001493152-25-003296
Chunk: 165

Company: MKDWELL Tech Inc.
Filing Date: 2025-01-23
Form: F-1
Chunk 165
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 not required under the Exchange Act to file periodic reports and financial statements with the SEC as frequently or as promptly as U.S. companies whose securities are registered under the Exchange Act.

Our website address
is www.mkdwell.com. The reference to our website is an inactive textual reference only, and information contained therein or connected
thereto is not incorporated into this prospectus.

| 109 |

<div align='center'>INDEX TO FINANCIAL STATEMENTS

MKDWELL TECH INC.

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| Financial                                                                                                           
 Statements                                                                                                          
 Balance Sheets as of June 30, 2024 and December 31, 2023 (Unaudited)                                                
 Statements of Operations for the Six Months Ended June 30, 2024 and 2023 (Unaudited)                                |     | Page 
 F-1  
 F-2  |
|:--------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Statements of Changes in Stockholders’ (Deficit) Equity for the Six Months Ended June 30, 2024 and 2023 (Unaudited) |     | F-3  |
| Statements of Cash Flows for the Six Months Ended June 30, 2024 and 2023 (Unaudited)                                |     | F-4  |
| Notes to Unaudited Financial Statements                                                                             |     | F-5  |

| Financial                                                                                                   
 Statements                                                                                                  
 Report of Independent Registered Public Accounting Firm (PCAOB ID: 7254)                                    
 Consolidated Balance Sheets as of December 31, 2022 and 2023                                                
 Consolidated Statements of Operations and Comprehensive Loss for the Years Ended December 31, 2022 and 2023 |     | Page 
 F-18 
 F-19 
 F-20 |
|:------------------------------------------------------------------------------------------------------------|:----|:-----|
| Consolidated Statements of Changes in Equity for the Years Ended December 31, 2022 and 2023                 |     | F-21 |
| Consolidated Statements of Cash Flows for the Years Ended December 31, 2022 and 2023                        |     | F-22 |
| Notes to Consolidated Financial Statements                                                                  |     | F-23 |

<div align='center'>CETUS CAPITAL ACQUISITION CORP.

INDEX TO FINANCIAL STATEMENTS</div>

| Financial                                                                                                           
 Statements                                                                                                          
 Balance Sheets as of June 30, 2024 and December