Company: LDDD
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001213900-25-108744
Chunk: 183

Company: Longduoduo Co Ltd
Filing Date: 2025-11-12
Form: 10-Q
Item: Part II, Item 8
Chunk 183
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 periods as if such structure existed at that time, and the entities under common control are presented
on a combined basis for all periods. Since LDD and Longduoduo were under common control for all periods presented, the results of LDD
are included in the Company’s financial statements for all periods presented.

Longduoduo’s
subsidiaries as of September 30, 2025 are listed as follows:

  Name  Place of Incorporation  Attributable equity interest %  Authorized capital   Longduoduo Company Limited  Hong Kong  100  HK$  10,000   LDD Technology Limited  British Virgin Islands  100  US$  100,000   LDDJK Hong Kong Limited  Hong Kong  100  HK$  10,000   Beijing Julong Health Consulting Co., Limited  China  100     0   Beijing Yihua Health Consulting Co., Limited  China  100     0   Longduoduo Health Technology Company Limited  China  100     0   Inner Mongolia Qingguo Health Consulting Company Limited  China  90     0   Inner Mongolia Rongbin Health Consulting Company Limited  China  80     0   Inner Mongolia Chengheng Health Consulting Company Limited  China  80     0   Inner Mongolia Tianju Health Consulting Company Limited  China  51     0  

C. Use
of estimates

The preparation
of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and
the reported amounts of revenue and expenses during the reporting periods. Management makes these estimates using the best information
available at the time the estimates are made; however, actual results could differ from those estimates. Significant items subject to
such estimates and assumptions include the inventory valuation allowance and the treatment of the shares issued. These estimates are often
based on complex judgments and assumptions that management believes to be reasonable but are inherently uncertain and unpredictable. Actual
results could differ from these estimates.

F-6

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2025