Company: DDC
Filing Date: 2025-10-24
Form Type: F-1
Source: 0001213900-25-102214
Chunk: 250

Company: DDC Enterprise Ltd
Filing Date: 2025-10-24
Form: F-1
Chunk 250
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 payments with respect to our Class A Ordinary Shares and proceeds from the sale, exchange or redemption of our Class A Ordinary Shares may be subject to additional information reporting to the IRS and possible U.S. backup withholding. Backup withholding will not apply, however, to a U.S. Holder who furnishes a correct taxpayer identification number and makes any other required certification on IRS Form W -9or who is otherwise exempt from backup withholding. U.S. Holders who are required to establish their exempt status generally must provide such certification on IRS Form W -9. U.S. Holders are urged to consult their tax advisors regarding the application of the U.S. information reporting and backup withholding rules Backup withholding is not an additional tax. Amounts withheld as backup withholding may be credited against your U.S. federal income tax liability, and you may obtain a refund of any excess amounts withheld under the backup withholding rules by filing the appropriate claim for refund with the IRS and furnishing any required information. We do not intend to withhold taxes for individual shareholders. However, transactions effected through certain brokers or other intermediaries may be subject to withholding taxes (including backup withholding), and such brokers or intermediaries may be required by law to withhold such taxes. The preceding discussion of U.S. federal tax considerations is for general information purposes only. It is not tax advice. Each U.S Holder should consult its own tax advisor regarding the particular U.S Federal, state, local and foreign tax consequences of purchase, holding and disposing of our Class A ordinary shares, including the consequences of any proposed change in applicable laws. 151

EXPENSES OF THE OFFERING Set forth below is an itemization of the total expenses, which are expected to be incurred in connection with the sale of Class A Ordinary Shares in this Offering. The Selling Shareholders will not bear any portion of such expenses. With the exception of the registration fee payable to the SEC, all amounts are estimates.

| SEC registration fee         |     | $ |  14,037.73 |
| Legal fees and expenses      |     | $ |    131,000 |
| Accounting fees and expenses |     | $ |      8,000 |
| Miscellaneous                |     | $ |      6,825 |
| Total                        |     | $ | 159,862.73 |

152 LEGAL MATTERS The validity of the Class A Ordinary Shares offered in this Offering and certain other legal matters as to Cayman Islands law will be passed upon for us by Travers Thorp Alberga, our