Company: LDDD
Filing Date: 2025-09-26
Form Type: 10-K
Source: 0001213900-25-091988
Chunk: 135

Company: Longduoduo Co Ltd
Filing Date: 2025-09-26
Form: 10-K
Item: Item 1A
Chunk 135
---
     - 
  
    Effect of exchange rate fluctuation on cash and cash equivalents 
     20,689  
     (9,307) 
     29,996 
  
    Net increase in cash and cash equivalents 
     238,679  
     267,480  
     (28,801)
  
    Cash and cash equivalents, beginning of year 
     1,404,042  
     1,136,562  
     267,480 
  
    Cash and cash equivalents, end of year 
    $1,642,721  
    $1,404,042  
    $238,679 

Net
Cash Provided by Operating Activities

For
the year ended June 30, 2025, we had cash provided by operating activities of $277,365, compared to $582,282 for the year ended June
30, 2024. Cash provided by operations during the year ended June 30, 2025 was primarily due to recording net income of $492,260, which
was partially offset by deferred revenue.

Net
Cash Used in Investing Activities

Net
cash used in investing activities for the year ended June 30, 2025 was $59,375, compared to $305,495 for the year ended June 30, 2024.
In both periods, the cash was used for the purchase of fixed assets and office decoration.

Net
Cash Provided by Financing Activities

Net
cash used in financing activities for the years ended June 30, 2025 and 2024 was $0.

Critical
Accounting Policies

The
discussion and analysis of the Company’s financial condition and results of operations is based upon its consolidated financial
statements, which have been prepared in accordance with United States generally accepted accounting principles. The preparation of these
financial statements requires us to make significant estimates and judgments that affect the reported amounts of assets, liabilities,
revenues and expenses, and related disclosure of contingent assets and liabilities. These items are monitored and analyzed by management
for changes in facts and circumstances, and material changes in these estimates could occur in the future. Changes in estimates are recorded
in the period in which they become known. The Company bases its estimates on historical experience and various other assumptions that
we believe to be reasonable under the circumstances. Actual results may differ from our estimates if past experience or other assumptions
do not turn out to be substantially accurate.

In
our preparation of the financial statements