Company: LDDD
Filing Date: 2025-09-26
Form Type: 10-K
Source: 0001213900-25-091988
Chunk: 77

Company: Longduoduo Co Ltd
Filing Date: 2025-09-26
Form: 10-K
Item: Item 1
Chunk 77
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 income per share: 

    Basic and diluted 
    $0.015  
    $0.042 

NOTE
11. NON-CONTROLLING INTERESTS

Qingguo,
Chengheng, Rongbin and Tianju are the Company’s majority-owned subsidiaries which are consolidated in the Company’s financial
statements with non-controlling interests recognized. The Company holds 90%, 80%, 80% and 51% interest of Qingguo,
Chengheng, Rongbin and Tianju as of June 30, 2025, respectively.

As
of June 30, 2025 and 2024, the non-controlling interests in the consolidated balance sheet was $111,467 and $78,336, respectively.

For
year ended June 30, 2025, the comprehensive income attributable to common stockholders and non-controlling interests were $482,050 and
$33,131, respectively.

For
year ended June 30, 2024, the comprehensive income attributable to common stockholders and non-controlling interests were $1,244,472 and
$107,034, respectively.

NOTE
12. SUBSEQUENT EVENTS

Management
has evaluated subsequent events through the date which the consolidated financial statements were available to be issued. All subsequent
events requiring recognition as of June 30, 2025 have been incorporated into these consolidated financial statements and there are no
subsequent events that require disclosure in accordance with FASB ASC Topic 855, “Subsequent Events.”

F-17

Item
9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.

None.

Item
9A. 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