Company: LDDD
Filing Date: 2025-09-26
Form Type: 10-K
Source: 0001213900-25-091988
Chunk: 362

Company: Longduoduo Co Ltd
Filing Date: 2025-09-26
Form: 10-K
Item: Item 4
Chunk 362
---
 (a) subject to a high
degree of uncertainty and (b) material to our results. 

33

Trends,
Events and Uncertainties

The
U.S. government, including the SEC, has made statements and taken actions that have led to changes in relations between the U.S. and
China, and will impact companies with connections to the United States or China. Those actions by the U.S. government included imposing
several rounds of tariffs affecting certain products manufactured in China and imposing sanctions and restrictions in relation to China.
Actions by the SEC included issuing statements indicating that it would make enhanced review of companies with significant China-based
operations. It is unknown whether and to what extent new legislation, executive orders, tariffs, laws or regulations will be adopted,
or the effect that any such actions would have on U.S.-domiciled companies with significant connections to China, our industry or on
us. Any unfavorable government policies on cross-border relations, including increased scrutiny on companies with significant China-based
operations, capital controls or tariffs, may affect our ability to raise capital and the market price of our shares. If any new legislation,
executive orders, tariffs, laws and/or regulations are implemented, if existing trade agreements are renegotiated or if the U.S. or Chinese
governments take retaliatory actions due to the recent U.S.-China tensions, such changes could have an adverse effect on our business,
financial condition and results of operations, our ability to raise capital and the market price of our shares. Changes in United States
and China relations and/or regulations may adversely impact our business, our operating results, our ability to raise capital and the
market price of our shares.

Other
than the factors listed above we do not know of any trends, events or uncertainties that have had or are reasonably expected to have
a material impact on our net sales or revenues or income from continuing operations. 

Recent
Accounting Pronouncements

There
were no recent accounting pronouncements that we expect to have a material effect on the Company’s financial position or results
of operations. Please refer to Note 2 of our consolidated financial statements included in this annual report.

Item
7A. Quantitative and Qualitative Disclosures about Market Risk.

Not
applicable.

34

Item 8.
Financial Statements and Supplementary Data.

INDEX
TO CONSOLIDATED FINANCIAL STATEMENTS

LONGDUODUO
COMPANY LIMITED AND SUBSIDIARIES

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OF CONTENTS

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