Company: YDDL
Filing Date: 2025-07-11
Form Type: F-1/A
Source: 0001213900-25-062908
Chunk: 151

Company: One & one Green Technologies. INC
Filing Date: 2025-07-11
Form: F-1/A
Chunk 151
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18,101 |   |
| Non-Cash financing and investing activities:                                     |     |             |              |   |     |   |              |   |
| Fixed assets financed for purchase of vehicle                                    |     | $           |       46,168 |   |     | $ |            — |   |

The accompanying notes are an integral part of these audited consolidated financial statements.

F-6

ONE AND ONE GREEN TECHNOLOGIES. INC
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 1. Organization and Business One and one Green Technologies. INC (“One and one Cayman”) was incorporated in the Cayman Islands on April 17, 2024. On May 29, 2024, One and one Cayman established One and one International HK Limited (“One and One HK”), a wholly -ownedsubsidiary, as an investment holding company. One and one Cayman, through its subsidiary and two variable interest entities (“VIE”) (collectively, the “Company”), is primarily engaged in recycling, production, and trading of recycled scrap metals in the Republic of Philippines (the “Philippines”). Reorganization In preparation for its listing, a reorganization of the Company’s legal structure (the “Reorganization”) was completed on June 10, 2024. The Reorganization involved formation of One and one Cayman and One and one HK; and execution of a series of Contractual Arrangements between One and one HK and each of the shareholders of Yoda Metal and Crafts Trading and Services Corp. (“Yoda Metal”) and DL Metal Corporation (“DL Metal”), thereby establishing a VIE structure (Refer to Note 3 for details). As a result of the Reorganization, One and one Cayman became the ultimate holding company of Yoda Metal and DL Metal through contractual agreements, rather than direct ownership. This Reorganization is considered a recapitalization under common control of the same group of shareholders before and after the reorganization. Therefore, the consolidation of One and one Cayman, its subsidiary, and the VIEs has been accounted for at historical cost and presented as if the aforementioned transactions had become effective as of the beginning of the first period presented in the accompanying consolidated financial statements. Information of One and one Cayman’s consolidated subsidiary and the VIEs are summarized as follows:

| Name of entity 
 One and one HK 
 Yoda Metal     |     | Date of        
 incorporation  
 May 29, 2024   
 March 20, 2014