Company: MKDWW
Filing Date: 2025-04-15
Form Type: 424B3
Source: 0001641172-25-004780
Chunk: 161

Company: MKDWELL Tech Inc.
Filing Date: 2025-04-15
Form: 424B3
Chunk 161
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-swing profit recovery provisions contained in Section 16 of the Exchange Act. In addition, we are not required under the Exchange Act to file periodic reports and financial statements with the SEC as frequently or as promptly as U.S. companies whose securities are registered under the Exchange Act.

Our website address
is www.mkdwell.com. The reference to our website is an inactive textual reference only, and information contained therein or connected
thereto is not incorporated into this prospectus.

| 98 |

<div align='center'>MKDWELL TECH INC.

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| Consolidated                                                                                         
 Financial Statements                                                                                 
 Report                                                                                               
 of Independent Registered Public Accounting Firm (PCAOB ID: 7254)                                    
 Consolidated                                                                                         
 Balance Sheets as of December 31, 2023 and 2024                                                      
 Consolidated                                                                                         
 Statements of Operations and Comprehensive Loss for the Years Ended December 31, 2022, 2023 and 2024 | Page   
 F-2    
 F-3    
 F-4    |
|:-----------------------------------------------------------------------------------------------------|:-------|
| Consolidated                                                                                         
 Statements of Changes in Equity (Deficit) for the Years Ended December 31, 2022, 2023 and 2024       | F-5    |
| Consolidated                                                                                         
 Statements of Cash Flows for the Years Ended December 31, 2022, 2023 and 2024                        | F-6    |
| Notes                                                                                                
 to Consolidated Financial Statements                                                                 | F-7    
 – F-35 |

| F-1 |

<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Shareholders and Board of Directors of MKDWELL Tech Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of MKDWELL Tech Inc. (the “Company”) as of December 31, 2023 and 2024, the related consolidated statements of operations and comprehensive loss, changes in equity (deficit) and cash flows for each of the three years in the period ended December 31, 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2023 and 2024, and the results of its operations and its cash flows for each of the three years in the period ended