Company: MKDWW
Filing Date: 2025-04-15
Form Type: 424B3
Source: 0001641172-25-004780
Chunk: 180

Company: MKDWELL Tech Inc.
Filing Date: 2025-04-15
Form: 424B3
Chunk 180
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 upon the customer’s acceptance of products with the amount of the determined processing charges on the orders.

Rental income

The Company owns a building and partially leases it out. The Company adopted ASC Topic 842, Leases, and the real estate property rental income falls within the scope of ASC Topic 842, which is excluded from the scope of ASC Topic 606. The leases are classified as operating leases and the rental income is recognized over the leased terms on a straight-line basis.

| F-16 |

<div align='center'>MKDWELL TECH INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(In U.S. dollars, except share and per share data)</div>

| 3. | SUMMARY                                        
 OF SIGNIFICANT ACCOUNTING POLICIES - Continued |

| (q) | Revenue                
 recognition– Continued |

Others

Other revenue represents the revenue generated from various types of services, mainly consists of electricity supply service, technical support services and other revenues.

The following table disaggregates the Company’s revenue for the years ended December 31, 2022, 2023 and 2024:

<div align='center'>SCHEDULE OF DISAGGREGATION OF REVENUE</div>

| By revenue type                           |     | 2022               
 As of December 31, 
 2022               |           |     | 2023 
 2023 |           |     | 2024 
 2024 |           |
|:------------------------------------------|:----|:-------------------|----------:|:----|:-----|----------:|:----|:-----|----------:|
| Sales of manufactured electronic products |     | $                  | 1,543,397 |     | $    | 2,329,491 |     | $    | 1,318,521 |
| Commissioned processing service           |     |                    |   866,993 |     |      |   942,626 |     |      |   382,146 |
| Rental income                             |     |                    |   357,338 |     |      |   267,591 |     |      |   177,593 |
| Others                                    |     |                    |   385,758 |     |      |   131,014 |     |      |   120,711 |
| Total                                     |     | $                  | 3,153,486 |     | $    | 3,670,722 |     | $