Company: LDDD
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001213900-25-108744
Chunk: 30

Company: Longduoduo Co Ltd
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 30
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 issuing statements indicating
that it would make enhanced review of companies with significant China-based operations. It is unknown whether and to what extent new
legislation, executive orders, tariffs, laws or regulations will be adopted, or the effect that any such actions would have on U.S.-domiciled
companies with significant connections to China, our industry or on us. Any unfavorable government policies on cross-border relations,
including increased scrutiny of companies with significant China-based operations, capital controls or tariffs, may affect our ability
to raise capital and the market price of our shares. If any new legislation, executive orders, tariffs, laws and/or regulations are implemented,
if existing trade agreements are renegotiated, or if the U.S. or Chinese governments take retaliatory actions due to the recent U.S.-China
tensions, such changes could have an adverse effect on our business, financial condition and results of operations, our ability to raise
capital and the market price of our shares. Changes in United States and China relations and/or regulations may adversely impact our business,
our operating results, our ability to raise capital and the market price of our shares.

4

Other than the factors listed above we do not
know of any trends, events or uncertainties that have had or are reasonably expected to have a material impact on our net sales or revenues
or income from continuing operations.  

Recent Accounting Pronouncements

There were no recent accounting pronouncements
that we expect to have a material effect on the Company’s financial position or results of operations.

Item 3. Quantitative and Qualitative Disclosures
about Market Risk.

Not applicable.

Item 4. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

Our management maintains disclosure controls and
procedures, as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”),
that are designed to provide reasonable assurance that the material information required to be disclosed by us in our periodic reports
filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the SEC’s
rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information
required to be disclosed by us in the reports that we file or submit under the Exchange Act is accumulated and communicated to our management,
including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosures.

Under the supervision and with the participation