Company: YDDL
Filing Date: 2025-10-09
Form Type: 424B4
Source: 0001213900-25-097758
Chunk: 153

Company: One & one Green Technologies. INC
Filing Date: 2025-10-09
Form: 424B4
Chunk 153
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2024 and 2023, the Company recorded $269,752 and $17,838 of deferred offering costs, respectively. Following the IPO, these deferred offering costs, along with the underwriters’ fees paid, are reclassified to additional paid -incapital and netted against the IPO proceeds received. l)Fair value of financial instruments The Company’s financial instruments primarily consist of cash and cash equivalents, accounts receivable, net, other receivables, accounts payable, other payables and accrued expenses, vehicle loan payable, and due to a related party. The carrying values of these financial instruments’ approximate fair values due to their short maturities. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This note also establishes a fair value hierarchy which requires classification based on observable and unobservable inputs when measuring fair value. There are three levels of inputs that may be used to measure fair value:

| Level 1 — |     | Quoted prices in active markets for identical assets or liabilities.                                                                                                                                                                                                                                  |
| Level 2 — |     | Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. |
| Level 3 — |     | Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.                                                                                                                                                       |

Determining which category an asset or liability falls within the hierarchy requires significant judgment. The Company evaluates its hierarchy disclosures on a recurring basis which involves reassessing the appropriateness of the chosen hierarchy level as new information or market conditions become available.

F-10 ONE AND ONE GREEN TECHNOLOGIES. INC
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 2.Summary of Significant Accounting Policies (cont.) m)Revenue recognition In accordance with ASC Topic 606, revenues are recognized when control of the contracted goods or services is transferred to the Company’s customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. In determining when and how much revenue is recognized from contracts with customers, the Company performs the following five -stepanalysis: (1) identify the contract(s