Company: LDDD
Filing Date: 2025-09-26
Form Type: 10-K
Source: 0001213900-25-091988
Chunk: 125

Company: Longduoduo Co Ltd
Filing Date: 2025-09-26
Form: 10-K
Item: Item 1A
Chunk 125
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 registration
statements and annual reports, an exemption from the auditor attestation requirement of Section 404 of the Sarbanes-Oxley Act relating
to internal controls, reduced disclosure about executive compensation arrangements, and no requirement to seek non-binding advisory votes
on executive compensation or golden parachute arrangements. Some of these exemptions are also available to us as a smaller reporting
company (i.e. a company with less than $250 million of its voting equity held by non-affiliates). We have elected to adopt these reduced
disclosure requirements. We cannot predict if investors will find our common stock less attractive as a result of our taking advantage
of these exemptions. If some investors find our common stock less attractive as a result of our choices, there may be a less active trading
market for our common stock and our stock price may be more volatile.

Pursuant
to Section 107(b) of the JOBS Act, we have elected to use the extended transition period for complying with new or revised accounting
standards under Section 102(b)(2) of The JOBS Act. This election allows us to delay the adoption of new or revised accounting standards
that have different effective dates for public and private companies until those standards apply to private companies. As a result, our
financial statements may not be comparable to companies that comply with public company effective dates. The decision to opt out is irrevocable.

Because
the worldwide market value of our common stock held by non-affiliates, or public float, was below $250 million on the last day of our
second fiscal quarter, we are also a “smaller reporting company” as defined under the Exchange Act. Some of the foregoing
reduced disclosure and other requirements are also available to us because we are a smaller reporting company and may continue to be
available to us even after we are no longer an emerging growth company under the JOBS Act but remain a smaller reporting company under
the Exchange Act. As a smaller reporting company, we are not required to: 

    ●
    have an auditor report
    on our internal control over financial reporting pursuant to Section 404(b) of the Sarbanes-Oxley Act;

    ●
    present more than two years
    of audited financial statements in our registration statements and annual reports on Form 10-K; or

    ●
    present any selected financial
    data in such registration statements and annual reports filings made by the Company.

27

Shareholders
do not have pre-