Company: YDDL
Filing Date: 2025-08-22
Form Type: F-1/A
Source: 0001213900-25-079833
Chunk: 149

Company: One & one Green Technologies. INC
Filing Date: 2025-08-22
Form: F-1/A
Chunk 149
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 The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. Our audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion. /s/ HTL International, LLC We have served as the Company’s auditor since 2024. Houston, Texas June6, 2025 F-2

One and one Green Technologies. INC
Consolidated Balance Sheets
As of December 31, 2024 and 2023 (In U.S. dollar except for share and per share data)

|                                                                                                                                                                                                                      |     |   | December 31, 
         2024 |   |     |   | December 31, 
         2023 |   |
|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:--|-------------:|:--|:----|:--|-------------:|:--|
| ASSETS                                                                                                                                                                                                               |     |   |              |   |     |   |              |   |
| Current Assets                                                                                                                                                                                                       |     |   |              |   |     |   |              |   |
| Cash and cash equivalents                                                                                                                                                                                            |     | $ |    1,847,634 |   |     | $ |      136,479 |   |
| Accounts receivable, net                                                                                                                                                                                             |     |   |   17,401,756 |   |     |   |    2,652,224 |   |
| Inventories, net                                                                                                                                                                                                     |     |   |    5,227,164 |   |     |   |    6,241,234 |   |
| Advances to suppliers                                                                                                                                                                                                |     |   |            — |   |     |   |      672,524 |   |
| Deferred offering costs                                                                                                                                                                                              |     |   |      269,752