Company: MKDWW
Filing Date: 2025-04-03
Form Type: 20-F
Source: 0001641172-25-002607
Chunk: 136

Company: MKDWELL Tech Inc.
Filing Date: 2025-04-03
Form: 20-F
Item: Item 19
Chunk 136
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SIGNATURE

The
registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized
the undersigned to sign this report on its behalf.

               MKDWELL                                                         
  April        By:            /s/                                              
               Name:          Ming-Chia                                        
               Title:         Chief                                            

  April        By:         /s/                                                                               
  3, 2025                  Min-jie Cui                                                                       
 ─────────────────────────────────────────────────────────────────────────────────────────────────────────────
               Name:       Min-jie                                                                           
               Title:      Chief                                                                             

  78  

MKDWELL
TECH INC.

INDEX
TO CONSOLIDATED FINANCIAL STATEMENTS

  Consolidated                                                                                                           Page    
  Financial Statements                                                                                                           
 ─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Report                                                                                                                 F-2     
  Consolidated Balance Sheets as of December 31, 2023 and 2024                                                           F-3     
  Consolidated Statements of Operations and Comprehensive Loss for the Years Ended December 31, 2022, 2023 and 2024      F-4     
  Consolidated Statements of Changes in Equity (Deficit) for the Years Ended December 31, 2022, 2023 and 2024            F-5     
  Consolidated Statements of Cash Flows for the Years Ended December 31, 2022, 2023 and 2024                             F-6     
  Notes to Consolidated Financial Statements                                                                             F-7     

  F-1  

REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To
the Shareholders and Board of Directors of MKDWELL Tech Inc.

Opinion
on the Financial Statements

We
have audited the accompanying consolidated balance sheets of MKDWELL Tech Inc. (the “ Company”) as of December 31, 2023 and
2024, the related consolidated statements of operations and comprehensive loss, changes in equity (deficit) and cash flows for each of
the three years in the period ended December 31, 2024, and the related notes (collectively referred to as the “financial statements”).
In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December
31, 2023 and 2024, and the results of its operations and