Financial Analysis

NOTE 8. CONTINGENCIES Contingencies Certain conditions may exist as of the date the consolidated financial statements are issued which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Companys management and legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Companys legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Companys financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material would be disclosed. Loss contingencies considered to be remote by management are generally not disclosed unless they involve guarantees, in which case the guarantee would be disclosed. The Company was not subject to any materia …

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NOTE 6. INCOME TAXES United States Longduoduo is subject to the U.S. corporation tax rate of 21%. British Virgin Islands The Company subsidiary, LDD, is incorporated in the BVI and is not subject to tax on income or capital gain. In addition, payments of dividends by LDD to its shareholders are not subject to withholding tax in the BVI. Hong Kong Longduoduo HK and LDDJK are incorporated in Hong Kong and are subject to Hong Kong profits tax. They are subject to Hong Kong taxation on its activities conducted in Hong Kong and income arising in or derived from Hong Kong. From year of assessment of 2019/2020 onwards, Hong Kong profits tax rates are 8.25% on assessable profits up to HK$2,000,000, and 16.5% on any part of assessable profits over HK$2,000,000. The Company did not have any income (loss) subject to the Hong Kong profits tax. China Julong and its subsidiaries are subject to a 25% standard enterprise income tax in the PRC. If the taxable income in the calendar year does not exceed RMB 3 million, only 25% of the taxable income will be included in the tax base, which is then subject to a preferential tax rate of 20%. The Company accrued $222,268 and $523,207 of PRC income tax for the years ended June 30, 2025 and 2024. A summary of income (loss) before income taxes for domestic and foreign locations for the years ended June 30, 2025 and 2024 is as follows: For the year ended June 30, 2025 2024 United States $ (219,614 ) $ (200,515 ) Foreign 934,142 2,087,000 Total Income b …

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NOTE 7. LEASES On April 1 of 2024, Tianju leased office space (approximately 595 square meters) under an operating lease agreement with Sun Xueqin. Under the terms of the agreement, Tianju is committed to make lease payments of approximately $19,000 (RMB137,000) annually for the period between April 1, 2024 and March 31, 2027. On August 14, 2024, Qingguo leased office space (approximately 482 square meters) under an operating lease agreement with Inner Mongolia Chuangfuhui Enterprise Management Co., Ltd. Under the terms of the agreement, Qingguo was committed to make lease payments of approximately $30,700 (RMB 220,000) for the period between September 10, 2024 and September 9, 2025. On September 19, 2025, Qingguo with Chen Mingyue signed an agreement leased this office space under non-cancellable operating lease agreements. Under terms of the lease agreement, from September 10, 2025, Qingguo is committed to make lease payments of approximately $30,695 per year for 1 year. On November 20, 2024, Chengheng leased an office space (approximately 611 square meters) under an operating lease agreement from Dongsheng District Baiyan Health Consultation Department. Under the terms of the agreement, Chengheng is committed to make lease payments of approximately $16,700 (RMB120,000) for the period between November 20, 2024 and November 20, 2025. On March 11 of 2025, Longduoduo Health Technology leased office space (approximately 160 square meters) under an operating lease agreement with …

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N. Recently adopted accounting pronouncements We do not believe that any recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Companys consolidated financial position, statements of operations and cash flows. …

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NOTE 5. RELATED PARTY TRANSACTIONS Due to related parties Due to related parties consists of the following: Name of related party June 30, 2025 June 30, 2024 Zhang Liang $ 408 $ 2,233 Total $ 408 $ 2,233 Until November 29, 2023, Zhang Liang was the President and Chairman of the Board of Longduoduo. Mr. Zhang Liang controls approximately 51.3% of Longduoduos issued and outstanding common stock. These advances due to related parties are unsecured, repayable on demand, and bear no interest. Related parties transactions Related parties transactions consists of the following: For the year ended June 30, Name of related parties 2025 2024 Zhang Liang $ 8,630 $ (105,918 ) Total $ 8,630 $ (105,918 ) …

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NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Basis of presentation The accompanying consolidated financial statements are expressed in U.S. Dollars and have been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). B. Principles of consolidation The consolidated financial statements include the accounts of Longduoduo and its subsidiaries. All significant inter-company accounts and transactions have been eliminated. The consolidated financial statements include 100% of assets, liabilities, and net income of these subsidiaries. LDD Technology Limited was established on March 18, 2024 under the laws of British Virgin Islands. LDD is a holding company with no business operations of its own. On February 19, 2025, Longduoduo issued 10,020 shares of its common stock to the original shareholders of LDD, and assumed all the original shareholders' capital contribution obligations of LDD, in exchange for 100% of the outstanding shares of LDD. This transaction is treated in the Companys financial statements as a corporate restructuring (reorganization) of entities under common control, as LDD and Longduoduo have at all times been under the control of Mr. Zhang Liang. Therefore, this transaction is accounted for by the carry-over basis method (also referred to as the pooling-of-interests method or historical-cost method). The assets and liabilities transferred are recorded by the recei …

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NOTE 9. STOCKHOLDERS EQUITY On September 21, 2023, the Company filed with the Nevada Secretary of State a Certificate of Change Pursuant to NRS 78.209. The Certificate of Change provided for a 1-for-10 reverse split of the Registrants outstanding common stock effective at the close of business on September 26, 2023. The Certificate of Change did not change the number of authorized shares of Common Stock, which remains 500,000,000 shares. No fractional shares were issued in connection with the reverse stock split; any fractional shares that resulted from the reverse split were rounded up to the nearest whole share. The accompanying financial statements have been adjusted to retroactively reflect this reverse stock split. Share exchange under common control On February 19, 2025, Longduoduo issued 10,020 shares of its common stock to the original shareholders of LDD, in exchange for 100% of the outstanding shares of LDD. This transaction is treated as a corporate restructuring (reorganization) of entities under common control, as each of the entities have at all times been under the control of Mr. Zhang Liang. …

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NOTE 12. SUBSEQUENT EVENTS Management has evaluated subsequent events through the date which the consolidated financial statements were available to be issued. All subsequent events requiring recognition as of June 30, 2025 have been incorporated into these consolidated financial statements and there are no subsequent events that require disclosure in accordance with FASB ASC Topic 855, Subsequent Events. …

SubsequentEventsTextBlock · excerpt; the full note is in the filing