Company: LDDD
Filing Date: 2025-09-26
Form Type: 10-K
Source: 0001213900-25-091988
Chunk: 20

Company: Longduoduo Co Ltd
Filing Date: 2025-09-26
Form: 10-K
Item: Item 1
Chunk 20
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 financial results and impair our growth.

If
we are unable to hire, retain or motivate qualified personnel, consultants, independent contractors, and advisors, we may not be able
to grow effectively.

Our
performance will be largely dependent on the talents and efforts of highly skilled individuals. Future success depends on our continuing
ability to identify, hire, develop, motivate and retain highly qualified personnel for all areas of our organization. Competition for
such qualified employees is intense. If we do not succeed in attracting excellent personnel or in retaining or motivating them, we may
be unable to grow effectively. In addition, all future success depends largely on our ability to retain key consultants and advisors.
We cannot assure that any skilled individual will agree to become an employee, consultant, or independent contractor of Longduoduo Company
Limited. Our inability to retain their services could negatively impact our business and our ability to execute our business strategy. 

Our
internal controls over financial reporting may not be effective and our independent registered public accounting firm may not be able
to certify as to their effectiveness, which could have a significant and adverse effect on our business and reputation.

As
a new public reporting company, we will be in a continuing process of developing, establishing, and maintaining internal controls and
procedures that will allow our management to report on, and our independent registered public accounting firm to attest to, our internal
controls over financial reporting if and when required to do so under Section 404 of the Sarbanes-Oxley Act of 2002. Although our independent
registered public accounting firm is not required to attest to the effectiveness of our internal control over financial reporting pursuant
to Section 404(b) of the Sarbanes-Oxley Act until the date we are no longer an emerging growth company, our management will be required
to report on our internal controls over financial reporting under Section 404. If we fail to achieve and maintain the adequacy of our
internal controls, we would not be able to conclude on an ongoing basis that we have effective internal controls over financial reporting
in accordance with Section 404. At such time, our independent registered public accounting firm may issue a report that is adverse in
the event it is not satisfied with the level at which our controls are documented, designed or operating. Moreover, our testing, or the
subsequent testing by our independent registered public accounting firm that must be performed may reveal other material weaknesses or
that the material weaknesses have not been fully remediated. If we do not remediate our