Company: YDDL
Filing Date: 2025-10-09
Form Type: 424B4
Source: 0001213900-25-097758
Chunk: 156

Company: One & one Green Technologies. INC
Filing Date: 2025-10-09
Form: 424B4
Chunk 156
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 net income. The measure of segment assets is reported on the balance sheet as total consolidated assets. The Company’s Chief Executive Officer is the chief operating decision -maker(“CODM”). When making decisions about allocating resources and assessing the performance of the Company as a whole, the CODM review operating metrics and consolidated financial statements. Consequently, the Company has determined that it has only one reportable operating segment. r)Comprehensive income Comprehensive income includes all changes in equity from transactions and other events and circumstances excluding transactions resulting from investments from owners and distributions to owners. For the years presented, total comprehensive income included foreign currency translation adjustments. s)Earnings per share Earnings per share are computed in accordance with ASC 260. As of December31, 2024, the Company had 41,796,040 Class A ordinary shares and 10,203,960 Class B ordinary shares issued and outstanding at par value, respectively. As of December31, 2023, the Company had 52,000,000 ordinary shares issued and outstanding at par value, which is calculated on a retroactive basis to reflect the additional issuance of 32,000,000 ordinary shares at par value to existing shareholders on a pro rata basis. Holders of Class A ordinary shares and Class B ordinary shares have the same rights, except for voting and conversion rights. Each Class A ordinary share is entitled to one vote; and each Class B ordinary share is entitled to twenty votes and is convertible into one Class A ordinary share at any time by the holder thereof. Class A ordinary shares are not convertible into Class B ordinary shares under any circumstances. F-12 ONE AND ONE GREEN TECHNOLOGIES. INC
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 2.Summary of Significant Accounting Policies (cont.) As the liquidation and dividend rights are identical, the undistributed earnings are allocated on a proportionate basis. The earnings per share are the same for Class A and Class B ordinary shares because the holders of each class are entitled to equal per share dividends or distributions in liquidation. Basic earnings per ordinary share is computed by dividing net income attributable to holders of ordinary shares by the weighted average number of ordinary Shares outstanding during the year. Diluted earnings per share is calculated by dividing net income attributable to ordinary shareholders by the weighted average number of ordinary and dilutive ordinary equivalent shares outstanding during the year. Ordinary equivalent shares are not included in the denominator of the diluted earnings per share calculation when inclusion of such shares would be anti -dilutiveor in the