Company: LDDD
Filing Date: 2025-09-26
Form Type: 10-K
Source: 0001213900-25-091988
Chunk: 937

Company: Longduoduo Co Ltd
Filing Date: 2025-09-26
Form: 10-K
Item: Item 8
Chunk 937
---
 following five framework components:
i) control environment, ii) risk assessment, iii) control activities, iv) information and communications, and v) monitoring. In the course
of making our assessment of the effectiveness of internal controls over financial reporting, we identified four material weaknesses in
our internal control over financial reporting. These material weaknesses consisted of the four material weaknesses identified above under
the heading “Evaluation of Disclosure Controls and Procedures.”

Management
does not believe that the current level of the Company’s operations warrants a remediation of the weaknesses identified in this
assessment. However, because of the above condition, management’s assessment is that the Company’s internal controls over
financial reporting were not effective as of June 30, 2025.

This
annual report does not include an attestation report of the Company’s registered public accounting firm regarding internal control
over financial reporting. The Company’s internal control over financial reporting was not subject to attestation by the Company’s
registered public accounting firm as we are a smaller reporting company.

Our
management will continue to monitor and evaluate the effectiveness of its disclosure controls and procedures, as well as its internal
control over financial reporting, on an ongoing basis, and is committed to taking further action and implementing additional improvements,
as necessary and as funds allow. However, our management cannot guarantee that the measures taken or any future measures will remediate
the material weaknesses identified or that any additional material weaknesses or significant deficiencies will not arise in the future
due to a failure to implement and maintain adequate internal control over financial reporting. Notwithstanding the material weaknesses
described above, our management believes that there are no material inaccuracies or omissions of material fact and, to the best of its
knowledge, believes that the consolidated financial statements included in this annual report present fairly, in all material respects,
our financial position, results of operations, and cash flows for the periods presented in conformity with accounting principles generally
accepted in the United States.

Changes
in Internal Control over Financial Reporting

No
changes in the Company’s internal control over financial reporting has come to management’s attention during the quarter
ended June 30, 2025 that have materially affected, or are likely to materially affect, the Company’s internal control over financial
reporting.

Item
9B. Other Information.

None.

Item
9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.

Not
applicable.

36

PART
III

Item
10. Directors, Executive Officers and Corporate Governance.

    Name
    and Address