Company: LDDD
Filing Date: 2025-09-26
Form Type: 10-K
Source: 0001213900-25-091988
Chunk: 482

Company: Longduoduo Co Ltd
Filing Date: 2025-09-26
Form: 10-K
Item: Item 6
Chunk 482
---
 On August 16, 2021, Longduoduo HK acquired 100% of Longduoduo Health Technology from the original
shareholders of Longduoduo Health Technology. On April 2, 2025, Julong acquired 100% of Longduoduo Health Technology from Longduoduo
HK.

●Inner
Mongolia Qingguo Health Consulting Company Limited (“Qingguo”) is a privately held Limited Company, registered in Inner Mongolia,
China on June 18, 2020. On September 8, 2020, Longduoduo Health Technology acquired 90% of Qingguo from the original shareholders of
Qingguo.

●Inner
Mongolia Rongbin Health Consulting Company Limited (“Rongbin”) is a privately held Limited Company, registered in Inner Mongolia,
China on March 18, 2021. Longduoduo Health Technology has controlled 80% of Rongbin since its inception.

●Inner
Mongolia Chengheng Health Consulting Company Limited (“Chengheng”) is a privately held Limited Company, registered in Inner
Mongolia, China on April 9, 2021. Longduoduo Health Technology has controlled 80% of Chengheng since its inception.

●Inner
Mongolia Tianju Health Consulting Company Limited (“Tianju”) is a privately held Limited Company registered in Inner Mongolia,
China on July 5, 2021. Longduoduo Health Technology has controlled 51% of Tianju since inception.

The
transactions summarized above are treated in the Company’s financial statements as a corporate restructuring (reorganization) of
entities under common control, as each of the eleven entities have at all times been under the control of Mr. Zhang Liang. Therefore,
in accordance with ASC 805-50-45-5, the current capital structure has been retroactively presented in prior periods as if such structure
existed at that time, and the entities under common control are presented on a combined basis for all periods. Since all of the subsidiaries
were under common control for all periods presented, the results of these subsidiaries are included in the Company’s financial
statements for all periods presented.

F-7

LONGDUODUO
COMPANY LIMITED AND SUBSIDIARIES

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

FOR
THE YEARS ENDED JUNE 30, 2025 AND JUNE 30,