Company: LDDD
Filing Date: 2025-09-26
Form Type: 10-K
Source: 0001213900-25-091988
Chunk: 317

Company: Longduoduo Co Ltd
Filing Date: 2025-09-26
Form: 10-K
Item: Item 3
Chunk 317
---
 In accordance with ASC 805-50-45-5, the current capital structure has been
retroactively presented in prior periods as if such structure existed at that time, and the entities under common control are presented
on a combined basis for all periods. Since LDD and Longduoduo were under common control for all periods presented, the results of LDD
are included in the Company’s financial statements for all periods presented.

Longduoduo’s
subsidiaries as of June 30, 2025 are listed as follows:

  Name   Place of Incorporation   Attributable equity interest %     Authorized capital    Longduoduo Company Limited   Hong Kong     100      HK$ 10,000    LDD Technology Limited   British Virgin Islands     100      $ 100,000    LDDJK Hong Kong Limited   Hong Kong     100      HK$ 10,000    Beijing Julong Health Consulting Co., Limited   China     100       0    Beijing Yihua Health Consulting Co., Limited   China     100       0    Longduoduo Health Technology Company Limited   China     100       0    Inner Mongolia Qingguo Health Consulting Company Limited   China     90       0    Inner Mongolia Rongbin Health Consulting Company Limited   China     80       0    Inner Mongolia Chengheng Health Consulting Company Limited   China     80       0    Inner Mongolia Tianju Health Consulting Company Limited   China     51       0   

C.
Use of estimates

The
preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements,
and the reported amounts of revenue and expenses during the reporting periods. Management makes these estimates using the best information
available at the time the estimates are made; however, actual results could differ from those estimates. Significant items subject to
such estimates and assumptions include the inventory valuation allowance and the treatment of the shares issued. These estimates are
often based on complex judgments and assumptions that management believes to be reasonable but are inherently uncertain and unpredictable.
Actual results could differ from these estimates.

F-8

LONGDUODUO
COMPANY LIMITED AND SUBSIDIARIES

NOTES
TO CONSOLIDATED