OTC: LDDD

The following chart describes our corporate structure as of June 30, 2026:

● Longduoduo Company Limited (Hong Kong) (“Longduoduo HK”), which was established on July 26, 2021 under the laws of Hong Kong. On October 26, 2021, Longduoduo issued 30,000,000 shares of its common stock to the original shareholders of Longduoduo HK, in exchange for 100% of the outstanding shares of Longduoduo HK. On August 28, 2026, Longduoduo HK was officially deregistered.

● LDD Technology Limited (“LDD”) was established on March 18, 2024 under the laws of British Virgin Islands. 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.

● LDDJK Hong Kong Limited (“LDDJK”) was established on April 9, 2024 under the laws of Hong Kong. LDD has controlled 100% of LDDJK since its inception.

● Beijing Julong Health Consulting Co., Limited (“Julong”) was established in Beijing, China on July 23, 2024. LDDJK has controlled 100% of Julong since its inception.

● Beijing Yihua Health Consulting Co., Limited (“Yihua”) was established in Beijing, China on March 14, 2024. On January 7, 2025, Julong acquired all the shares held by the original shareholders of Yihua, and controlled 100% ownership of Yihua.

● Longduoduo Health Technology Company Limited (“Longduoduo Health Technology”), a privately held Limited Company registered in Inner Mongolia, China on August 20, 2020. On August 16, 2021, Longduoduo HK acquired 100% of the ownership of Longduoduo Health Technology from the original shareholders of Longduoduo Health Technology. On April 2, 2025, Julong acquired 100% of Longduoduo Health Technology from Longduoduo HK.

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● Inner Mongolia Qingguo Health Consulting Company Limited (“Qingguo”), a privately held Limited Company registered in Inner Mongolia, China on June 18, 2020. On September 8, 2020, Longduoduo Health Technology acquired 90% of the ownership of Qingguo from the original shareholders of Qingguo.

● Inner Mongolia Rongbin Health Consulting Company Limited (“Rongbin”), a privately held Limited Company registered in Inner Mongolia, China on March 18, 2021. Longduoduo Health Technology has controlled 80% of the ownership of Rongbin since it was established.

● Inner Mongolia Chengheng Health Consulting Company Limited (“Chengheng”), a privately held Limited Company registered in Inner Mongolia, China on April 9, 2021. Longduoduo Health Technology has controlled 80% of the ownership of Chengheng since it was established.

● Inner Mongolia Tianju Health Consulting Company Limited (“Tianju”), a privately held Limited Company registered in Inner Mongolia, China on July 5, 2021. Longduoduo Health Technology has controlled 51% of the ownership of Tianju since it was established.

Considerations Relating to Regulation under Chinese Law

Longduoduo is not a Chinese operating company but a Nevada holding company with all of its operations conducted through seven subsidiaries located in the PRC. Investors in the Company’s common stock should be aware that they will not directly hold equity interests in a Chinese operating entity, but rather are purchasing equity solely in a Nevada holding company that will be dependent upon distributions from its principal Chinese subsidiary to finance the administrative expenses of the Nevada holding company and any cash distributions by the Nevada holding company to its shareholders. Our ability to obtain contributions from the Company’s subsidiary is significantly affected by regulations promulgated by PRC authorities. Chinese regulatory authorities could prevent our principal Chinese subsidiary from making distributions to its Nevada parent, which would likely result in a material change in our operations and cause the value of our securities to significantly decline or become worthless. Any change in the interpretation by the PRC government of existing rules and regulations or the promulgation of new rules and regulations may materially affect our operations or cause the value of our securities to significantly decline or become worthless. For a detailed description of the risks facing the Company as a result of its dependence on its Chinese operating subsidiaries, please refer to “Risk Factors - Risks Relating to Doing Business in the PRC.”

Exposure to potential sanctions under the HFCAA

Pursuant to the Holding Foreign Companies Accountable Act (“HFCAA”), as adopted by the United States Congress in 2020, the Public Company Accounting Oversight Board (the “PCAOB”) issued a Determination Report on December 16, 2021 which found that the PCAOB was unable to inspect or investigate completely registered public accounting firms headquartered in the PRC because of a position taken by one or more authorities in mainland China. Under the HFCAA (as amended by the Consolidated Appropriations Act – 2023), an issuer’s securities may be prohibited from trading on a U.S. stock exchange or facility if its auditor is not inspected by the PCAOB for two consecutive years (reduced by Congress in 2023 from three consecutive years in the original HFCAA).

On August 26, 2022, the China Securities Regulatory Commission (“CSRC”), the Ministry of Finance of China, and the PCAOB signed a protocol governing inspections and investigations of audit firms based in China and Hong Kong. On December 15, 2022, the PCAOB issued a new Determination Report which: (1) vacated the December 16, 2021 Determination Report; and (2) concluded that the PCAOB had been able to conduct inspections and investigations completely in the PRC in 2022. The December 15, 2022 Determination Report cautions, however, that authorities in the PRC might take positions at any time that would prevent the PCAOB from continuing to inspect or investigate completely. As required by the HFCAA, if in the future the PCAOB determines it no longer can inspect or investigate completely because of a position taken by an authority in the PRC, the PCAOB will act expeditiously to consider whether it should issue a new determination. If the PCAOB is not able to fully conduct inspections of our auditor’s work papers in the PRC, our securities may be prohibited from trading on a U.S. stock exchange or facility if our auditor is not inspected by the PCAOB for two consecutive years, and this ultimately could result in our common stock being barred from listing in the United States, which would likely prevent our shareholders from being able to sell their shares until the bar was lifted.

Longduoduo has engaged Bush & Associates CPA LLC as its independent auditor. Bush & Associates is headquartered in the State of Nevada. The PCAOB is able to, and does, fully conduct inspections of our auditor’s work papers. There remains a risk, however, that the government of the PRC might in the future impose restrictions on the communication of information to auditors or by auditors of issuers whose operations are located within the PRC, in such a way that investors in the securities of such issuers do not receive the full benefit of the audits. In that situation, it could occur that the SEC would bar trading platforms subject to U.S. jurisdiction from listing Longduoduo’s securities for trading. Such an occurrence would be likely to cause the value of Longduoduo’s securities to diminish significantly.

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Exposure to restrictions on upstream distributions of profits

Longduoduo is a Nevada holding company with no business operations of its own. We conduct our operations in China through seven subsidiaries. We will rely on dividends paid by our principal PRC subsidiary to fund the cash requirements of Longduoduo, including the funds necessary to pay dividends and other cash distributions to our shareholders, to service any debt we may incur and to pay our operating expenses. In order for us to pay dividends to our shareholders, we will rely on payments made from our principal PRC subsidiary to LDDJK Hong Kong Limited (“LDDJK”). If Longduoduo is unable to receive profits from the operations of our PRC subsidiaries through LDDJK, we will be unable to pay dividends on our common stock.

The PRC government also imposes controls on the conversion of RMB into foreign currencies and the remittance of currencies out of the PRC through the Administrative Regulations of the PRC on Foreign Exchange (the “Foreign Exchange Regulations”), and the Notice of State Administration of Foreign Exchange on Promulgation of the Provisions on Foreign Exchange Control on Direct Investments in China by Foreign Investors. Therefore, we may experience difficulties in completing the administrative procedures necessary to obtain and remit foreign currency for the payment of dividends from our profits, if any. The Foreign Exchange Regulations will present a barrier to currency transactions between our U.S. parent company and our Chinese operating subsidiary. If we raise funds in the U.S. dollars for the purpose of funding our operations in China, we will be required to obtain SAFE approval of the conversion of the dollars into Renminbi, which could be denied.

Current PRC regulations permit Longduoduo’s PRC subsidiaries to pay dividends to Longduoduo and its Hong Kong subsidiary only out of their accumulated profits, if any, determined in accordance with Chinese accounting standards and regulations. In addition, each of our subsidiaries in China is required to set aside at least 10% of its after-tax profits each year to fund a statutory reserve until such reserve reaches 50% of its registered capital. Our subsidiaries in China are also required to further set aside a portion of their after-tax profits to fund their employee welfare fund, although the amount to be set aside, if any, is determined at the discretion of the subsidiary’s board of directors. Although the statutory reserves can be used, among other ways, to increase the registered capital and eliminate future losses in excess of retained earnings of the PRC subsidiary, the reserve funds are not distributable as cash dividends except in the event of liquidation. If one or more of our PRC subsidiaries incurs debt on its own behalf in the future, the instruments governing the debt may restrict its ability to pay dividends or make other distributions to us.

If Longduoduo is considered a PRC tax resident enterprise for tax purposes, any dividends its pays to our shareholders may be regarded as China-sourced income and, as a result, may be subject to PRC withholding tax at a rate of up to 10.0%. Certain payments from Julong, our principal PRC subsidiary, to LDDJK are subject to PRC taxes. As of the date of this Report, Julong has not made any transfers or distributions.

Pursuant to the Arrangement between Mainland China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and Tax Evasion on Income, or the “Double Tax Avoidance Arrangement,” the 10% withholding tax rate may be lowered to 5% if a Hong Kong resident enterprise owns no less than 25% of the PRC entity during the 12 consecutive months preceding its receipt of the dividends. In current practice, a Hong Kong entity must obtain a tax resident certificate from the Hong Kong tax authority to apply for the 5% lower PRC withholding tax rate. As the Hong Kong tax authority will issue such a tax resident certificate on a case-by-case basis, we cannot assure you that we will be able to obtain the tax resident certificate from the relevant Hong Kong tax authority and enjoy the preferential withholding tax rate of 5% under the Double Taxation Arrangement with respect to dividends to be paid by Julong to its immediate holding company, LDDJK. As of the date of this Report, Julong does not plan to declare and pay dividends to LDDJK and we have not applied for the tax resident certificate from the relevant Hong Kong tax authority.

At the date of this Report, no subsidiary of Longduoduo has paid any dividend or distribution to Longduoduo or any subsidiary of Longduoduo, nor has Longduoduo made any dividend or distribution to any U.S. investor. There has been no transfer of cash or other assets between or among Longduoduo, LDDJK and/or any Chinese subsidiary of Longduoduo.

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PRC Government Oversight

Changes in China’s internal regulatory mandates, such as the M&A rules, Anti-Monopoly Law, and the Data Security Law, may target the Company’s corporate structure and impact our ability to conduct business in China, accept foreign investments, or list on a U.S. or other foreign exchange. Recently, the PRC government initiated a series of regulatory actions affecting business operations in China with little advance notice, including banning certain activities in the securities market, enhancing supervision over China-based companies listed overseas using variable interest entity structure, adopting new measures to extend the scope of cybersecurity reviews, and expanding its efforts in anti-monopoly enforcement. The business of our subsidiaries until now has not been subject to cybersecurity review with the Cyberspace Administration of China, or CAC, given that: (i) data processed in our business does not have a bearing on national security and thus may not be classified as core or important data by the authorities; (ii) we have not yet approached the regulatory thresholds for holding personal information in our business operations. In addition, we are not subject to merger control review by China’s anti-monopoly enforcement agency due to the level of our revenues and the fact that we currently do not expect to propose or implement any acquisition of control of, or decisive influence over, any company with revenues within China of more than RMB400 million. However, since these regulatory actions are new, it is uncertain how soon legislative or administrative regulation making bodies will respond and what existing or new laws or regulations or detailed implementations and interpretations will be modified or promulgated, and the potential impact such modified or new laws and regulations will have on our daily business operation, our ability to accept foreign investments and our ability to list our securities on an U.S. or other foreign exchange.

We intend to fund the growth of our business in large part by raising capital in Longduoduo through its sale of securities outside of the PRC. The capital markets in the U.S. that we might access for financing will depend in large part on our ability to secure a listing on Nasdaq, OTCQX or one of the registered securities exchanges. The Trial Administrative Measures adopted by the China Securities Regulatory Commission (“CSRC”) on March 31, 2023 require that at the time we apply to an exchange (which for this purpose will include Nasdaq, OTCQB or OTCQX), we must file an extensive application with the CSRC and await approval by CSRC of the listing. The CSRC has indicated an intent to use these applications in order to protect the PRC from foreign control of (or significant influence over) important Chinese businesses. We cannot determine what criteria the CSRC will apply for this purpose. The regulations, therefore, create for our investors a risk that our efforts to finance Julong by selling Longduoduo securities abroad will be restricted, delayed or eliminated by CSRC’s implementation of the listing requirements in the Trial Administrative Measures. That risk, if realized, could prevent us from expanding business of Longduoduo’s chinese subsidiary, which could reduce or eliminate the value of Longduoduo common stock.

Summary of Additional Risk Factors Pertaining to Operations in China

There are additional risks associated with our operations being in the PRC. The following summarizes certain additional risk factors that are discussed in detail in the section titled “Risk Factors: Risks related to Doing Business in the PRC at page 17 et seq.

● Changes in United States and China relations, as well as relations with other countries, and/or regulations may adversely impact our business, our operating results, our ability to raise capital and the market price of our shares. As a U.S.-listed public company, we may face heightened scrutiny, criticism and negative publicity in the PRC, which could result in a material change in our operations and the value of our common stock.

● Uncertainties with respect to the PRC legal system, including uncertainties regarding the enforcement of laws, and sudden or unexpected changes in laws and regulations in China could adversely affect us and limit the legal protections available to you and us. The dramatic growth of China and rapid changes in government policies since the 1980s cause changes in the legal system that make compliance difficult and policies unpredictable.

● Because our principal assets are located outside of the United States and because all of our directors and all our officers reside outside of the United States, it may be difficult for you to use the United States Federal securities laws to enforce your rights against us and our officers or to enforce judgments of United States courts against us or them in the PRC.

● The fluctuation of RMB may materially and adversely affect your investment. If the Chinese government reduces the relative value of the RMB compared to the U.S. Dollar, the value in Dollars of the Company will decline.

● We may become subject to a variety of laws and regulations in the PRC regarding privacy, data security, cybersecutiry, and data protection. We may be liable for improper use or appropriation of personal information provided by our customers.

● If Longduoduo common stock becomes listed on the OTCQB or an exchange, we will be required to obtain the approval of the PRC government for a business combination, the issuance of our common stock, or maintaining our status as a publicly listed company outside China.

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Our Business

Our operating subsidiaries, Longduoduo Health Technology, Qingguo, Rongbin, Chengheng and Tianju, serve, for some customers, as sales agents for third-party healthcare service providers and, for other customers, as distributors of services provided by third-party healthcare service providers. In both arrangements, the health care providers provide comprehensive and high-quality preventive healthcare solutions, including disease screening, healthcare treatments, healthcare products, nutritional products and other services. The Company mainly focuses on prevention of myocardial infarction, cerebral infarction, hemiplegia, cardiovascular and cerebrovascular diseases, and gastrointestinal digestive disorders.

Commissioned Sales

Since June of 2023, our operating subsidiaries have been primarily engaged in selling health maintenance services provided by Inner Mongolia Honghai Health Management Co., Ltd. (“Honghai”). During the year ended June 30, 2026, over 99.6% of our gross revenue came from commissions earned through our agency relationship with Honghai. Each operating subsidiary is party to a separate Sales Agency Agreement with Honghai, each expiring on June 20, 2029, although the content of the five Sales Agency Agreements are identical but for the name of the agent: Longduoduo Health Technology Co., Ltd, Inner Mongolia Rongbin Health Consulting Co., Ltd, Inner Mongolia Chengheng Health Consulting Co., Ltd, Inner Mongolia Qinguo Health Consulting Co., Ltd. or Inner Mongolia Tianju Health Consulting Company Limited. Among the principal terms of the Sales Agency Agreements are:

● Honghai is responsible for developing and providing services, and our operating subsidiaries (the “Agent”) is responsible for promoting and selling the services.

● When the Sales Agency Agreement was signed, the specific services to be marketed were: Immunological Ozonated Autohemotherapy, Meridian-regulating and Consciousness-restoring iatrotechnics, double blood purification, gut microbiota products, gut testing service and combinations of these services.

● If Honghai develops new services, the Agent will have the option to market the new services at a price to be negotiated with Honghai in accordance with criteria set in the Sales Agency Agreement.

● The Agent is responsible for collecting payment on each sale, and forwarding the payment to Honghai net of the pre-approved settlement amount – i.e. commission.

● Honghai bears all responsibility for the quality of the services and for any liability to customers arising from the services.

Principal Sales

Before we entered the Sales Agency Agreements with Honghai, our operating subsidiaries marketed healthcare services and products exclusively as principals, by purchasing and reselling services and products from third-party healthcare service providers such as hospitals to serve customers located in Hohhot, Ordos, Baotou and Ulanqab, cities in Inner Mongolia. We continue that business, although “service revenue” from these principal sales fell by almost 95% in the year ended June 30, 2026 from the service revenue recorded in the year ended June 30, 2025. Our intention, after we have built a firm foundation for our agency sales business, is to renew our focus on principal sales.

Currently, working with our third-party healthcare service providers, our operating subsidiaries provide, as principal, the preventive healthcare solutions including below:

● Meridian-regulating and Consciousness-restoring iatrotechnics- a traditional Chinese medicine treatment that is anti-thrombotic to prevent and treat cardiovascular and cerebrovascular diseases.

● Double Blood Purification – treatment for cardiovascular and cerebrovascular diseases that involves the removal of pathogens and toxins from the blood through physical means such as filtration.

● Immunological Ozonated Autohemotherapy - prevention and treatment of cardiovascular and cerebrovascular diseases relying on the use of an ozone therapy device to remove pathogens and toxins from the blood.

● PRP (platelet-rich plasma) – prevention and treatment of joint inflammation and injury through the use of platelet rich plasma.

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All medical services above are provided by healthcare service providers that are licensed medical institutions, such as hospitals or medical clinics. These medical services are provided directly to our customer by our healthcare service providers, and our healthcare service providers bear the risk of liability related to the medical procedures.

Our operating subsidiaries have one agreement, contracted with third-party healthcare service providers, remains in force. The contracts is set out below:

● Cooperation Agreement, dated November 18, 2024 and expiring on November 18, 2027, by and between Inner Mongolia Chengheng Health Consulting Co., Ltd and Inner Mongolia Jiuzun Health Examination Co., Ltd, which located in Ordos. Under the terms of this agreement, Zhongyi Hospital Branch of Inner Mongolia Jiuzun Health Examination Co., Ltd offers customers of Chengheng services such as “the Third-generation Ozone Therapy Device – Autologous Blood Immunotherapy”.

Our operating subsidiaries pay service fees to these third-party healthcare service providers based on the number of health products, medical examinations and the services they provide for our customers. We carefully select our third-party healthcare service provider based on our internal assessment of the quality of the provider’s institution and staff. We assess potential third-party healthcare service providers and chose future third-party healthcare service providers that fit our business based on the following points:

● Quality of Services – including required and complementary services, the quality of the venue, as well as the quality of management, medicines, consumables etc;

● Location: whether the venue is convenient for our customers.

● Price: whether the medical services and treatment price is acceptable.

● Reputation: whether the providers have a good reputation.

● Equipment: whether the provider possess advanced medical equipment.

Our Plan for Growth

In the long run, by leveraging our growing network of medical centers, large and loyal customer base, established demographic and disease information database, we plan to expand the scope of our service offerings and ultimately establish our company as a leading health management service provider and sales agency in China. We intend to achieve our goal by implementing the following strategies:

● further expanding our product offerings;

● continuing to expand our network coverage nationwide; and

● further upgrading our service standards to enhance the customer experience.

The successful execution of our business plan is subject to risks and uncertainties related to our business and industry, including those relating to our ability to:

● maintain and enhance the recognition and reputation of our operating subsidiaries;

● compete effectively;

● manage our growth and execute our strategies effectively;

● provide superior customer experience and offer services at attractive prices to meet customer needs and preferences;

● manage and expand our relationships with suppliers; and

● secure and retain the services of qualified personnel.

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We face significant competition from two main types of competitors: major public hospitals and private medical companies. Some of our current or future competitors may have longer operating histories, greater brand recognition, better supplier relationships, larger customer bases or greater financial, technical or marketing resources than we do. There is no assurance that we will be able to successfully compete against these larger and better funded competitors.

Our performance will be largely dependent on the talents and efforts of highly skilled individuals. Future success depends on our continuing ability to identify, hire, develop, motivate and retain highly qualified personnel for all areas of our organization. Competition for such qualified employees is intense. If we do not succeed in attracting excellent personnel or in retaining or motivating them, we may be unable to grow effectively.

We rely on our third-party healthcare service providers to provide services to our customers under cooperation arrangements with us. We require and expect these third-party healthcare service providers to possess the licenses and qualifications that are required for their operations and to adhere to certain performance standards both in terms of customer service and the quality of the medical care that they provide. We generally do not have control over the quality of service or medical care that these third-parties provide. They may not at all times possess the permits or qualifications required by laws and regulations or may fail to meet other regulatory requirements for their operations. In addition, they may engage in conduct which our customers find unacceptable, including providing poor service, mishandling sensitive personal healthcare information or committing medical malpractice.

Operating Licenses

Our products and services are subject to regulation by governmental agencies in the PRC and Inner Mongolia Province. Business and company registrations are certified on a regular basis and must be in compliance with the laws and regulations of the PRC and provincial and local governments and industry agencies, which are controlled and monitored through the issuance of licenses. Our licenses include:

● Longduoduo Health Technology’s operating license enables it to undertake medical information consulting services, corporate management consulting, health management consulting services and so on. The registration number is 91150104MA0QTDXG5T, which is valid from August 20, 2020, and expires on August 19, 2050.

● Qingguo’s operating license enables it to undertake sales of food, health management consulting services, and medical information consulting services. The registration number is 91150104MA13Q5X152, which is valid from June 18, 2020, with no expiration date.

● Rongbin’s operating license enables it to undertake medical information consulting services, corporate management consulting, and health management consulting services. The registration number is 91150207MA13UKC301, which is valid from March 18, 2021, and expires on March 17, 2051.

● Chengheng’s operating license enables it to undertake medical information consulting services, corporate management consulting, and health management consulting services. The registration number is 91150602MA7YN4JE2Q, which is valid from April 09, 2021, and expires on April 08, 2051.

● Tianju’s operating license enables it to undertake sales of class I medical equipment, pre-packaged food, hygiene products, cosmetics, and disinfection products; health management consulting services; medical information consulting services; software development; biotechnology promotion services; beauty services (excluding medical beauty), technical services, and technology Consultation; leasing of medical equipment. The registration number is 91150902MA7YPWL408, which is valid from July 5, 2021 to July 4, 2051.

● Julong’s Business License enables us to undertake health management consulting services (excluding medical services) and other related services. The registration number is 91110112MADR3N7X9U, which is valid from July 23, 2024, with no expiration date.

● Yihua’s Business License enables us to undertake health management consulting services (excluding medical services) and other related services. The registration number is 91110112MADEPYKMXX, which is valid from March 14, 2024, with no expiration date.

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The PRC legal system is based on written statutes. Prior court decisions may be cited for reference but have limited precedential value. In 1979, the PRC government began to promulgate a comprehensive system of laws and regulations governing economic matters in general, such as foreign investment, corporate organization and governance, commerce, taxation and trade. However, since the PRC legal system continues to evolve rapidly, the interpretations of many laws, regulations and rules are not always uniform and enforcement of these laws, regulations and rules involves uncertainties, which may limit legal protections available to us. Uncertainties due to evolving laws and regulations could also impede the ability of a China-based company, such as Longduoduo Health Technology, to obtain or maintain permits or licenses required to conduct business in China. In the absence of required permits or licenses, governmental authorities could impose material sanctions or penalties on us or could revoke our authority to carry on business. In addition, some regulatory requirements issued by certain PRC government authorities may not be consistently applied by other PRC government authorities (including local government authorities), thus making strict compliance with all regulatory requirements impractical, or in some circumstances impossible.

Competition

We face significant competition from two main types of competitors: major public hospitals and private medical companies. The private preventive healthcare market is further segmented into (i) large national companies; (ii) regional providers; (iii) numerous local independent medical centers located in nearly every city in China; and other sales agencies of health services.

We believe our primary competitive advantages over our competitors include:

● strong sales and marketing efforts;

● our innovative approach to the health care market; and

● Our flexible management mechanism.

We believe that we are well-positioned to effectively compete on the basis of the factors listed above. However, some of our current or future competitors may have longer operating histories, greater brand recognition, better supplier relationships, larger customer bases or greater financial, technical or marketing resources than we do. There is no assurance that we will be able to successfully compete against these larger and better funded competitors.

Income Taxes

United States

Longduoduo Company Limited is subject to a tax rate of 21% in the United States of America.

Hong Kong

Longduoduo HK and LDDJK were incorporated in Hong Kong and is 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. The applicable statutory tax rate is 16.5%. The Company has not had 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. The Company accrued $66,451 and $222,268 of PRC income tax attributable 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.

Employees

The Company has 51 full-time employees. Of those 51, Qingguo has 9 full-time employees, Rongbin has 12 full-time employees, Chengheng has 8 full-time employees, Tianju has 6 full-time employees and Longduoduo Health Technology has 16 full-time employees.

The Company’s employees include 8 with management responsibilities, 16 with administrative and operations responsibilities, and 27 responsible for customer services.

All of our employees are located in the PRC. None of our employees are represented by a labor union or similar collective bargaining organization.

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