OTC: LDDD

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”) is a privately held Limited Company, registered in Inner
Mongolia, China on August 20, 2020. On August 16, 2021, Longduoduo HK acquired 100% 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.

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

Inner
Mongolia Rongbin Health Consulting Company Limited (“Rongbin”) is a privately held Limited Company, registered in Inner Mongolia,
China on March 18, 2021. Longduoduo Health Technology has controlled 80% of Rongbin since its inception.

Inner
Mongolia Chengheng Health Consulting Company Limited (“Chengheng”) is a privately held Limited Company, registered in Inner
Mongolia, China on April 9, 2021. Longduoduo Health Technology has controlled 80% of Chengheng since its inception.

Inner
Mongolia Tianju Health Consulting Company Limited (“Tianju”) is a privately held Limited Company registered in Inner Mongolia,
China on July 5, 2021. Longduoduo Health Technology has controlled 51% of Tianju since inception.

2

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
recently 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.

3

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.

4

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 your and us. The dramatic
growth of China and rapid changes in government policies since the 1980s cause change 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.

5

Our
Business

Our
operating subsidiaries, Julong, Longduoduo Health Technology, Qingguo, Rongbin, Chengheng, Tianju and Yihua, 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 and other services. The Company mainly focuses on
prevention of myocardial infarction, cerebral infarction, hemiplegia, and cardiovascular and cerebrovascular diseases.

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, 2025, over 97% 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 dated June 20, 2023 and expiring on June 20, 2026, 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 subsidiary (the “Agent”) is responsible for promoting
and selling the services.

● When
the Sales Agency Agreement was signed, the specific services to be marketed were: trioxygen autotransfusion, awakening brain and dredging
collaterals, double blood purification in German technology, hyperbaric trioxygen, colon hydrotherapy, intestinal flora transplantation,
custom-made Juncao 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.

6

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 63% in the year ended June 30, 2025 from the service revenue recorded in the
year ended June 30, 2024. Our intention, after we have built a firm foundation for our agency sales business, is to return our attention
to principal sales and build a network of third-party healthcare service providers, product suppliers and our sales agents so that we
can offer a broader array of products and services to potential customers.

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; the Third-generation Ozone Therapy Device – Autologous Blood Immunotherapy - 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.

●
Relaxation therapy - a
traditional Chinese medicine treatment that is used to treat joint function limitation caused by soft tissue adhesion such as periarthritis
of shoulder.

●
Vegetative Nerve Regulation
- a treatment for neck, shoulder, back and leg pain.

●
Microwave Therapy –
through the use of specific equipment, heat is provided deep into the skin to reduce inflammation, detumescence, relieve pain and
improve tissue blood circulation, prevent and cure lumbar muscle strain, arthritis, periarthritis of shoulders and other diseases.

7

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 contracted with four third-party healthcare service providers. The contracts are set out below:

●
Cooperation Agreement,
dated March 26, 2021 and expiring on March 31, 2026, by and between Inner Mongolia Qinguo Health Consulting Co., Ltd. and Hohhot
Aihua Traditional Chinese Medicine Hospital, which is located in Hohhot. Under the terms of this agreement, Hohhot Aihua Traditional
Chinese Medicine Hospital offers services such as “Immunological Ozonated Autohemotherapy”, “Meridian-regulating
and Consciousness-restoring Iatrotechnics”, “PRP”, “Relaxation therapy”, “Vegetative Nerve Regulation
(anterior)” and other conventional therapies.

●
Leasing and Cooperation
Agreement, dated October 15, 2020 and expiring on October 15, 2025, by and between Longduoduo Health Technology Co., Ltd and Baotou
Jinshi Zhongyi Nephropathy Hospital, which is located in Baotou. Under the terms of this agreement, Baotou Jinshi Zhongyi Nephropathy
Hospital offers services such as “Meridian-regulating and Consciousness-restoring Iatrotechnics”, “Double Blood
Purification” and “Immunological Ozonated Autohemotherapy”.

●
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”.

●
Cooperation Agreement,
dated June 20, 2021 and expiring on June 19, 2026, by and between Longduoduo Health Technology Co., Ltd and Ulanqab Mengzhong Rehabilitation
TCM Hospital Co., Ltd, which is located in Ulanqab. Under the terms of this agreement, Ulanqab Mengzhong Rehabilitation TCM Hospital
Co., Ltd offers services such as “Immunological Ozonated Autohemotherapy”, “Meridian-regulating and Consciousness-restoring
Iatrotechnics”, “PRP”, “Relaxation therapy”, “Vegetative Nerve Regulation” and other conventional
therapies.

8

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 examination 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 third-party service providers; and

● secure
and retain the services of qualified personnel.

9

We
face significant competition from two main types of competitors: the medical examination departments of major public hospitals and private
medical examination 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.

10

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: the medical examination departments of major public hospitals and private
medical examination companies. The private medical examination market is further segmented into (i) large national companies; (ii) regional
providers; (iii) numerous local independent medical examination 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 $222,268 and $523,207 of PRC
income tax for the years ended June 30, 2025 and 2024.

Employees

The
Company has 52 full-time employees. Of those 49, Qingguo has 10 full-time employees, Rongbin has 14 full-time employees, Chengheng has
6 full-time employees, Tianju has 6 full-time employees and Longduoduo Health Technology has 16 full-time employees.

The
Company’s employees include 10 with management responsibilities, 19 with administrative and operations responsibilities, and 23
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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