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 Companys 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. Each of them is subject to Hong Kong taxation on its activities conducted in Hong Kong and income arising in or derived from Hong Kong. From the year of assessment, 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 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 $66,451 and $222,268 of PRC income tax to the Mainland China tax authority for the years ended June 30, 2026 and 2025, of which, $62,690 incurred by Longduoduo HK for the year ended June 30, 2026, was income tax to the Mainland China tax authority in connection with the transfer of its subsidiary Longduoduo Health Technology to Julong. …

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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 Han Ruijun. 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 10, 2025. Inner Mongolia Chuangfuhui Enterprise Management Co., Ltd, acting as the tenant of the property owner Chen Mingyue, sublet the property to Qingguo. Subsequently, on September 19, 2025, Qingguo entered into a non-cancellable operating lease agreement directly with Chen Mingyue for the same office space. Under terms of the lease agreement, from September 10, 2025, Qingguo is committed to make lease payments totaling approximately $30,898 (RMB 220,000) per year for 1 year. On September 18, 2026, the Company renewed the lease agreement with Chen Mingyue. Under the renewed terms, the Company is obligated to make annual lease payments totaling approximately $32,400 (RMB 220,000) for a one-year term commencing on September 10, 2026. On November 20, 2024, Chengheng leased an office space (approximately …

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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, 2026 June 30, 2025 Zhang Liang $ 409 $ 408 Xu Huibo 3,312 - Total $ 3,721 $ 408 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. Xu Huibo is the President and Chairman of the Company. These advances due to related parties are unsecured, repayable on demand, and bear no interest. …

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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 or loss 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 to 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 th …

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NOTE 9. STOCKHOLDERS EQUITY 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 On August 28, 2026, Longduoduo HK was officially deregistered. Management has evaluated subsequent events through the date which the consolidated financial statements were available to be issued. Other than the deregistration of Longduoduo HK described above, there are no subsequent events that require disclosure in accordance with FASB ASC Topic 855, Subsequent Events. …

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