Company: MKDWW
Filing Date: 2025-03-13
Form Type: 424B4
Source: 0001493152-25-010187
Chunk: 107

Company: MKDWELL Tech Inc.
Filing Date: 2025-03-13
Form: 424B4
Chunk 107
---
 they do not file proxy or information statements, no later than when the company files its next Form      
 10-K or Form 20-F).                                                                                                                     |

| 9. | Rule                                                                                                                                       
 5250(d) of the Nasdaq Listing Rules, which requires among others that each company (including a limited partnership) shall make available  
 to shareholders an annual report containing audited financial statements of the company and its subsidiaries (which, for example,          
 may be on Form 10-K, 20-F, 40-F or N-CSR) within a reasonable period of time following the filing of the annual report with the SEC;       
 Nasdaq companies that distribute interim reports to shareholders should distribute such reports to both registered and beneficial          
 shareholders; each company that is not a limited partnership and is subject to Rule 13a-13 under the Securities Exchange Act of 1934       
 shall make available copies of quarterly reports including statements of operating results to shareholders either prior to or as           
 soon as practicable following the company’s filing of its Form 10-Q with the SEC; each company that is not a limited partnership           
 and is not subject to Rule 13a-13 under the Securities Exchange Act of 1934 and that is required to file with the SEC, or other regulatory 
 authority, interim reports relating primarily to operations and financial position, shall make available to shareholders reports           
 which reflect the information contained in those interim reports.                                                                          |

Independence of Directors

The Company adheres to the rules of Nasdaq as applicable to foreign private issuers in determining whether a director is independent. The board of directors of the Company has consulted, and will consult, with its counsel to ensure that the board of director’s determinations are consistent with those rules and all relevant securities and other laws and regulations regarding the independence of directors. Mr. Chih-Hsiang Tang, Mr. Chung-Yi Sun and Mr. Jung-Te Chang are “independent directors” as defined in the rules of Nasdaq and applicable SEC rules.

| 70 |

<div align='center'>MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
AND RESULTS OF OPERATIONS</div>

You should read the following discussion and analysis of the financial condition and results of operations of the Company in conjunction with the audited consolidated financial statements of the Company for the years ended December 31, 2023 and 2022, the unaudited consolidated financial statements of the Company for the six months ended June 30, 2024