Form 10-Q - Quarterly report [Sections 13 or 15(d)]

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

(Mark One)

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended December 31, 2024

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from_____________ to____________

Commission File Number: 0-56615

LONGDUODUO COMPANY LIMITED

(Exact name of registrant as specified in its charter)

Nevada		37-2018431
(State or other jurisdiction of		(I.R.S. Employer
incorporation or organization)		Identification Number)

G3-5-8016 Shui’an Town, Ruyi Headquarters Base

Hohhot Economic Development Zone

Inner Mongolia 010000

P.R. China

Office: +86 (0472) 510 4980

(Address, including zip code, and telephone number, including area code,

of Registrant’s principal executive offices)

Securities registered pursuant to Section 12(b) of the Act:

Title of Each Class		Trading Symbol		Name of Each Exchange on Which Registered
None		None		Not Applicable

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☐	Smaller reporting company	☒
		Emerging growth company	☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12 b-2 of the Act). Yes ☐ No ☒

(APPLICABLE ONLY TO CORPORATE REGISTRANTS)

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.

As of the date of filing of this report, there were outstanding 30,005,016 shares of the issuer’s common stock, par value $0.001 per share.

TABLE OF CONTENTS

		Page
	PART I—FINANCIAL INFORMATION	1
Item 1	Financial Statements.	1
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations.	2
Item 3.	Quantitative and Qualitative Disclosures About Market Risk.	6
Item 4.	Controls and Procedures.	6

	PART II—OTHER INFORMATION	7
Item 1.	Legal Proceedings.	7
Item 1A.	Risk Factors	7
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds.	7
Item 3.	Defaults Upon Senior Securities.	7
Item 4.	Mine Safety Disclosure	7
Item 5.	Other Information.	7
Item 6.	Exhibits.	7

PART I – FINANCIAL INFORMATION

Item 1. Financial Statements.

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

	Page

Consolidated Balance Sheets as of December 31, 2024 (Unaudited) and June 30, 2024	F-1

Consolidated Statements of Operations and Comprehensive Income for the Three and Six Months Ended December 31, 2024 and 2023 (Unaudited)	F-2

Consolidated Statements of Changes in Shareholders’ Equity (Deficit) for the Three and Six Months Ended December 31, 2024 and 2023 (Unaudited)	F-3

Consolidated Statements of Cash Flows for the Six Months Ended December 31, 2024 and 2023 (Unaudited)	F-4

Notes to Consolidated Financial Statements (Unaudited)	F-5 – F-15

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

	December 31, 2024			June 30, 2024
	(Unaudited)
Assets
Current Assets:
Cash and cash equivalents	$	1,619,033		$	1,404,042
Other receivables		42,770			131,376
Prepayments		170,328			124,427
Total current assets		1,832,131			1,659,845
Property and equipment, net		325,426			353,486
Right-of-use assets		41,172			50,070
Total assets	$	2,198,729		$	2,063,401

Liabilities and Equity
Current Liabilities:
Accounts payable	$	397,753		$	358,613
Deferred revenue		371,302			713,360
Accrued expenses		56,093			50,107
Due to related parties		2,318			2,233
Other payables		8,277			35,660
Operating lease liabilities, current		17,886			17,618
Other current liabilities		118,629			86,645
Total current liabilities		972,258			1,264,236
Operating lease liabilities, less current portion		18,593			18,314
Total liabilities		990,851			1,282,550

Equity (Deficit):
Preferred stock; $0.001 par value, 30,000,000 shares authorized, no shares issued and outstanding at December 31, 2024 and June 30, 2024		-			-
Common stock; $0.001 par value, 500,000,000 shares authorized; 30,005,016 shares issued and outstanding at December 31, 2024 and June 30, 2024, respectively		30,005			30,005
Additional paid-in capital		7,246,729			7,246,729
Accumulated deficit		(6,223,238	)		(6,629,632	)
Accumulated other comprehensive income		36,777			55,413
Total stockholders’ equity		1,090,273			702,515
Non-controlling interests		117,605			78,336
Total stockholders’ equity attributable to the common stockholders		1,207,878			780,851
Total liabilities and equity	$	2,198,729		$	2,063,401

The accompanying notes are an integral part of these consolidated financial statements.

F-1

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME

(UNAUDITED)

	For the Three Months Ended December 31,						For the Six Months Ended December 31,
	2024			2023			2024			2023
Revenues:
Service revenue	$	42,321		$	101,916		$	88,916		$	273,846
Commission revenue		1,733,174			2,238,627			2,455,651			3,654,130
Total revenue, net		1,775,495			2,340,543			2,544,567			3,927,976
Cost of revenue:
Cost of service		28,781			42,399			61,057			104,750
Total cost of revenues		28,781			42,399			61,057			104,750
Gross profit		1,746,714			2,298,144			2,483,510			3,823,226

Selling, general and administrative expenses		1,144,140			1,902,659			1,943,012			2,993,459
Income from operations		602,574			395,485			540,498			829,767
Other income (expense), net		5,421			(136,584	)		8,173			(135,222	)
Income before provision for income taxes		607,995			258,901			548,671			694,545
Income tax expense		106,396			76,073			106,576			216,973
Net income		501,599			182,828			442,095			477,572
Less: net income attributable to non-controlling interests		37,902			34,139			35,701			44,666
Net income attributable to common stockholders	$	463,697		$	148,689		$	406,394		$	432,906

Comprehensive income:
Net income	$	501,599		$	182,828		$	442,095		$	477,572
Foreign currency translation adjustment		(62,057	)		6,505			(15,068	)		5,357
Comprehensive income		439,542			189,333			427,027			482,929
Less: comprehensive income attributable to non-controlling interests		38,695			33,865			39,269			44,463
Comprehensive income attributable to the common stockholders	$	400,847		$	155,468		$	387,758		$	438,466

Basic and diluted income per share	$	0.016		$	0.005		$	0.014		$	0.014
Weighted average number of shares outstanding-basic and diluted		30,005,016			30,005,016			30,005,016			30,005,016

The accompanying notes are an integral part of these consolidated financial statements.

F-2

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (DEFICIT)

FOR THE SIX MONTHS ENDED DECEMBER 31, 2024 AND DECEMBER 31, 2023

(UNAUDITED)

	Common stock				Additional					Accumulated Other			Total			Non-
	Number of Shares		Amount		Paid-in Capital		Accumulated Deficit			Comprehensive Income			Stockholder’ Deficit			controlling Interests			Total Deficit
Balance at June 30, 2023		30,005,008	$	30,005	$	7,246,729	$	(7,885,080	)	$	66,389		$	(541,957	)	$	(28,698	)	$	(570,655	)
Net income (loss)		-		-		-		284,217			-			284,217			10,527			294,744
Foreign currency translation adjustment		-		-		-		-			(1,219	)		(1,219	)		71			(1,148	)
Balance at September 30, 2023		30,005,008	$	30,005	$	7,246,729	$	(7,600,863	)	$	65,170		$	(258,959	)	$	(18,100	)	$	(277,059	)
Adjustment for the reverse stock split		8		-		-		-			-			-			-			-
Net income (loss)		-		-		-		148,689			-			148,689			34,139			182,828
Foreign currency translation adjustment		-		-		-		-			6,779			6,779			(274	)		6,505
Balance at December 31, 2023		30,005,016		30,005	$	7,246,729	$	(7,452,174	)	$	71,949		$	(103,491	)	$	15,765		$	(87,726	)

	Common stock				Additional					Accumulated Other			Total Stockholder’			Non-			Total
	Number of Shares		Amount		Paid-in Capital		Accumulated Deficit			Comprehensive Income			Equity (Deficit)			controlling Interests			Equity (Deficit)
Balance at June 30, 2024		30,005,016	$	30,005	$	7,246,729	$	(6,629,632	)	$	55,413		$	702,515		$	78,336		$	780,851
Net income (loss)		-		-		-		(57,303	)		-			(57,303	)		(2,201	)		(59,504	)
Foreign currency translation adjustment		-		-		-		-			44,214			44,214			2,775			46,989
Balance at September 30, 2024		30,005,016	$	30,005	$	7,246,729	$	(6,686,935	)	$	99,627		$	689,426		$	78,910		$	768,336
Net income (loss)		-		-		-		463,697			-			463,697			37,902			501,599
Foreign currency translation adjustment		-		-		-		-			(62,850	)		(62,850	)		793			(62,057	)
Balance at December 31, 2024		30,005,016	$	30,005	$	7,246,729	$	(6,223,238	)	$	36,777		$	1,090,273		$	117,605		$	1,207,878

The accompanying notes are an integral part of these consolidated financial statements

F-3

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

(UNAUDITED)

	For the Six Months Ended December 31,
	2024			2023
Cash Flows from Operating Activities
Net income	$	442,095		$	477,572
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation		82,542			38,703
Amortization		-			-
Operating lease expense		26,960			6,694
Loss on disposal of fixed assets		-			3,693
Changes in operating assets and liabilities:
Accounts receivable		-			-
Other receivables		89,537			(136	)
Prepayments		(64,199	)		4,871
Inventories		-			828
Due from related parties		(5,843	)		31,704
Accounts payable		41,350			(891	)
Deferred revenue		(344,758	)		1,157,063
Accrued expenses		6,304			(25,186	)
Due to related parties		1,066			(124,402	)
Security deposits		-			(54,992	)
Other payables		(27,692	)		(33,837	)
Other current liabilities		32,899			121,832
Net cash provided by operating activities		280,261			1,603,516

Cash Flows from Investing Activities
Purchase of property, plant and equipment		(56,306	)		(250,820	)
Net cash used in investing activities		(56,306	)		(250,820	)

Cash Flows from Financing Activities
Proceeds from short-term borrowing from third party		-			-
Net cash provided by financing activities		-			-

Effect of exchange rate fluctuation on cash and cash equivalents		(8,964	)		54,777
Net increase in cash and cash equivalents		214,991			1,407,473

Cash and cash equivalents, beginning of period		1,404,042			1,136,562
Cash and cash equivalents, end of period	$	1,619,033		$	2,544,035

Supplemental disclosure of cash flow information
Cash paid for income taxes	$	81,020		$	141,204
Cash paid for interest expense	$	-		$	-

The accompanying notes are an integral part of these consolidated financial statements.

F-4

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED DECEMBER 31, 2024 AND DECEMBER 31, 2023

(UNAUDITED)

NOTE 1. NATURE OF OPERATIONS AND BASIS OF PRESENTATION

Longduoduo Company Limited (“Longduoduo”, together as a group with Longduoduo’s subsidiaries referred to as the “Company” or “we”) was incorporated in the State of Nevada on October 25, 2021. Acting in a principal capacity, the Company provides customers comprehensive and high-quality preventive healthcare solutions including a wide range of preventive healthcare services, including disease screening healthcare treatment, healthcare products and other services through a network of third-party healthcare service providers. In June 2023, the Company began to engage in agent sales of preventive healthcare solutions on behalf of a third-party provider and earn commissions revenue.

On September 21, 2023, the Company implemented a 1-for-10 reverse split of its outstanding common stock, effective at the close of business on September 26, 2023. The accompanying financial statements have been adjusted to retroactively reflect this reverse stock split.

Longduoduo’s subsidiaries include:

●

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 30,000,008 shares of its common stock to the original shareholders of Longduoduo HK, in exchange for 100% of the outstanding shares of Longduoduo HK (the “Share Exchange”).

●

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.

●

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 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 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 Tianju since inception.

The transactions summarized above are treated in the Company’s financial statements as a corporate restructuring (reorganization) of entities under common control, as each of the seven entities has at all times been under the control of Mr. Zhang Liang. Therefore, in accordance with ASC 805-50-45-5, the current capital structure has been retroactively presented in prior periods as if such structure existed at that time, and the entities under common control are presented on a combined basis for all periods. Since all of the subsidiaries were under common control for all periods presented, the results of these subsidiaries are included in the Company’s financial statements for all periods presented.

F-5

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED DECEMBER 31, 2024 AND DECEMBER 31, 2023

(UNAUDITED)

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Going concern

The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. At June 30, 2023, the Company had cash of $1,136,562, negative working capital of $733,781, and a stockholders’ deficit of $570,655. For the year ended June 30, 2023, the Company had net income of $21,085. The Company’s independent auditor included a going concern emphasis paragraph in its audit report for the years ended June 30, 2023 and June 30, 2022.

Commencing in the last quarter of the fiscal year ended June 30, 2023, the Company changed its business plan to focus on resale of health care services offered by its contractor. The benefits of the change were promptly realized. At June 30, 2024, the Company had cash of $1,404,042, working capital of $395,609, and stockholders’ equity of $780,851. For the year ended June 30, 2024, the Company had net income of $1,363,278. As a result of the improved results, the Company’s independent auditor did not include a going concern emphasis paragraph in its audit report for the year ended June 30, 2024. Although we cannot guarantee that we will continue to achieve profits in our operations, the initial results of the change in our business plan have reduced our doubts concerning the ability of the Company to continue as a going concern.

B. 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”).

C. 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.

Longduoduo’s subsidiaries as of December 31, 2024 are listed as follows:

Name	Place of Incorporation	Attributable equity interest %		Authorized capital
Longduoduo Company Limited	Hong Kong		100		HK$	10,000
Longduoduo Health Technology Company Limited	China		100			0
Inner Mongolia Qingguo Health Consulting Company Limited	China		90			0
Inner Mongolia Rongbin Health Consulting Company Limited	China		80			0
Inner Mongolia Chengheng Health Consulting Company Limited	China		80			0
Inner Mongolia Tianju Health Consulting Company Limited	China		51			0

D. Use of estimates

The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made; however, actual results could differ from those estimates. Significant items subject to such estimates and assumptions include the inventory valuation allowance and the treatment of the shares issued. These estimates are often based on complex judgments and assumptions that management believes to be reasonable but are inherently uncertain and unpredictable. Actual results could differ from these estimates.

F-6

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED DECEMBER 31, 2024 AND DECEMBER 31, 2023

(UNAUDITED)

E. Functional currency and foreign currency translation

An entity’s functional currency is the currency of the primary economic environment in which it operates, normally that is the currency of the environment in which the entity primarily generates and expends cash. Management’s judgment is essential to determine the functional currency by assessing various indicators, such as cash flows, sales price and market, expenses, financing and inter-company transactions and arrangements. The functional currency of the Company is the Chinese Renminbi (“RMB’), except the functional currency of Longduoduo HK is the Hong Kong Dollar and the functional currency of Longduoduo is the United States Dollar (“US Dollars” or “$”). The reporting currency of these consolidated financial statements is in US Dollars.

The financial statements of Longduoduo’s subsidiaries, which are prepared using the RMB, are translated into the Company’s reporting currency, the US Dollar. Assets and liabilities are translated using the exchange rate at each reporting period end date. Revenue and expenses are translated using weighted average rates prevailing during each reporting period, and stockholders’ equity (deficit) is translated at historical exchange rates. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive income or expense.

Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transactions. Foreign currency exchange gains and losses resulting from these transactions are included in operations.

The exchange rates used for foreign currency translation are as follows:

		For the Six Months Ended December 31,
		2024		2023
		(RMB/HKD to USD)		(RMB/HKD to USD)
Assets and liabilities	period end exchange rate		7.2985/7.7658		7.0798/7.8085
Revenue and expenses	period weighted average		7.1772/7.7868		7.2208/7.8191

F. Concentration of credit risk

The Company maintains cash in state-owned banks in China. In China, the insurance coverage of each bank is RMB500,000 (approximately USD$69,000). As of December 31, 2024 and June 30, 2024, the Company had $1,084,327 and $826,853 cash in excess of the insured amount, respectively.

For each of the six months ended December 31, 2024 and 2023, one customer accounted for 99.9% of commission revenue.

For the six months ended December 31, 2024 and 2023, the Company had three major suppliers that each accounted for over 10% of its total cost of revenue.

	For the Six Months Ended December 31, 2024					For the Six Months Ended December 31, 2023
	Cost of revenue		Percentage of Cost of revenue			Cost of revenue		Percentage of Cost of revenue
Supplier A	$	6,431		15	%	$	25,144		24	%
Supplier B		11,103		25	%		38,176		36	%
Supplier C		22,137		50	%		29,179		28	%

There are three suppliers that accounts for 11%, 23% and 34% of the account payable as of December 31, 2024 and one supplier that accounts for 68% of the account payable as of June 30, 2024.

G. Cash and cash equivalents

Cash consists of cash on hand and bank deposits, which are unrestricted as to withdrawal and use. All highly liquid investments with original stated maturity of three months or less are classified as cash and cash equivalents. Cash equivalents approximate or equal fair value due to their short-term nature. The Company’s cash and cash equivalents consist of cash on hand and cash in bank as of December 31, 2024 and June 30, 2024.

F-7

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED DECEMBER 31, 2024 AND DECEMBER 31, 2023

(UNAUDITED)

H. Property and equipment

Property and equipment are stated at cost. Expenditures for maintenance and repairs are charged to operations when incurred, while additions and betterments are capitalized. Depreciation is recorded on a straight-line basis over the useful lives of the assets. When assets are retired or disposed, the asset’s original cost and related accumulated depreciation are eliminated from those accounts and any gain or loss is reflected in income.

The Company capitalizes certain costs associated with the acquisition of software. Once the software is ready for its intended use, these costs are amortized on a straight-line basis over the software’s expected useful life.

The estimated useful lives for property and equipment categories are as follows:

Office equipment and furniture			3 years
Leasehold Improvements			1-5 years

I. Intangible Assets

Intangible assets consist of software. Intangible assets are initially recognized at their respective acquisition costs. All of the Company’s intangible assets have been determined to have finite useful lives and are, therefore, amortized using the straight-line method over their estimated useful lives:

Software

3 years

J. Fair value measurements

The Company applies the provisions of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Section 820, Fair Value Measurements (“ASC 820”), for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements. ASC 820 also establishes a framework for measuring fair value and expands disclosures about fair value measurements.

Fair value is defined as the price that would be received when selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In determining the fair value for the assets and liabilities required or permitted to be recorded, the Company considers the principal or most advantageous market in which it would transact, and it considers assumptions that market participants would use when pricing the asset or liability.

ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs that may be used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:

Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;

Level 2: Quoted prices, other than those in Level 1, in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability,

Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).

There were no transfers between level 1, level 2 or level 3 measurements for six months ended December 31, 2024 and 2023.

F-8

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED DECEMBER 31, 2024 AND DECEMBER 31, 2023

(UNAUDITED)

Financial assets and liabilities of the Company are primarily comprised of cash and cash equivalents, other receivables, accounts payable, accrued expenses, due to related parties, loan from third party, security deposits and other payables. As of December 31, 2024 and June 30, 2024, the carrying values of these financial instruments approximated their fair values due to the short-term maturity of these instruments.

K. Segment information and geographic data

The Company is operating in one segment in accordance with the accounting guidance in FASB ASC Topic 280, Segment Reporting. The company’s revenues are from customers in the People’s Republic of China (“PRC”). Substantially all assets of the Company are located in the PRC.

L. Revenue recognition

The Company adopted FASB ASC Section 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the sales of products and services by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied.

The Company recognizes revenue when the amount of revenue can be reliably measured, it is probable that economic benefits will flow to the entity, and specific criteria have been met for each of the Company’s activities as described below.

Service Revenue

The Company sells healthcare service packages to customers, which represent the rights to services purchased by the Company. The delivery of a healthcare service package to a customer represents a separate performance obligation. The Company’s policy is to recognize service revenue at that time when the healthcare service package has been sold, ownership and risk of loss have been transferred to the customer, and the service has been provided. Accordingly, revenue is recognized at the point in time when the service is provided. Service revenue is recognized when the healthcare service package has been delivered to the customer and there are no remaining performance obligations.

Management regularly reviews the sales returns and allowances based on historical experience. Any subsequent sales returns and cancellations are recognized upon notification from the customers. The liability for sales returns and allowances relating to the sale of healthcare service packages amounted to $811 and $923 as of December 31, 2024 and June 30, 2024, respectively. Management’s provision for sales returns and allowances was 1.4% and 1.13%, respectively, of the total service revenue for the three months ended December 31, 2024 and 2023

The Company typically collects fees before delivery of healthcare packages. Amounts received from a customer before the delivery of the healthcare package are recorded as deferred revenue on the Consolidated Balance Sheets.

Commission Revenue

Commencing in the three months ended June 30, 2023, the Company started offering in a sales agent capacity healthcare service and product packages of a third-party provider. The third party is responsible for fulfillment of the services to the customer and the Company has no performance commitment or liability to the customer. The Company receives deposits from the customers, remits to the third-party provider the provider’s contracted amounts, and retains the remaining amounts as commission revenue. The commission revenue is recognized upon acceptance of the customer contract by the third-party provider and is presented on a net basis in the Statement of Operations and Comprehensive Income (Loss).

Cost of Revenues

Cost of service revenue consists primarily of the cost of healthcare service packages purchased from third party healthcare service providers to fulfill contracts with customers.

Cost of product revenue consists primarily of the cost of healthcare products purchased from suppliers. Cost of product revenue is recognized when the product has been delivered to the customer.

F-9

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED DECEMBER 31, 2024 AND DECEMBER 31, 2023

(UNAUDITED)

M. Income taxes

The Company follows FASB ASC Section 740, Income Taxes, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

ASC 740-10-30 requires income tax positions to meet a more-likely-than-not recognition threshold to be recognized in the financial statements. Under ASC 740-10-30, tax positions that previously failed to meet the more-likely-than-not threshold should be recognized in the first subsequent financial reporting period in which that threshold is met.

The application of tax laws and regulations is subject to legal and factual interpretation, judgment and uncertainty. Tax laws and regulations themselves are subject to change as a result of changes in fiscal policy, changes in legislation, the evolution of regulations and court rulings. Therefore, the actual liability may be materially different from our estimates, which could result in the need to record additional tax liabilities or potentially reverse previously recorded tax liabilities or the deferred tax asset valuation allowance.

As a result of the implementation of ASC 740-10, the Company made a comprehensive review of its portfolio of tax positions in accordance with recognition standards established by ASC 740-10. The Company recognized no material adjustments to liabilities or shareholder’s equity as a result of the implementation.

N. Earnings (loss) per share

The Company computes earnings (loss) per share (“EPS”) in accordance with ASC 260, Earnings Per Share. ASC 260 requires companies with complex capital structures to present basic and diluted EPS. Basic EPS is measured as net income (loss) divided by the weighted average common shares outstanding during the period.

Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of contracts to issue common shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. The computation of diluted EPS includes the estimated impact of the exercise of contracts to purchase common stock using the treasury stock method and the potential shares of converted common stock associated with the convertible debt using the if-converted method. Potential common shares that have an anti-dilutive effect (i.e., those that increase earnings per share or decrease loss per share) are excluded from the calculation of diluted EPS. As of December 31, 2024 and June 30, 2024, the Company was not party to any contract to issue shares.

O. 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 Company’s consolidated financial position, statements of operations and cash flows.

F-10

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED DECEMBER 31, 2024 AND DECEMBER 31, 2023

(UNAUDITED)

NOTE 3. PREPAYMENTS

Prepayments represent payments in advance to suppliers for expenses, equipment, leasing and products. As of December 31, 2024 and June 30, 2024 prepayments were $170,328 and $124,427, respectively.

NOTE 4. PROPERTY AND EQUIPMENT

At December 31, 2024 and June 30, 2024, property and equipment, at cost, consisted of:

	December 31,		June 30,
	2024		2024
Office equipment and furniture	$	486,169	$	461,562
Leasehold improvements		69,137		40,506
Total		555,306		502,068
Accumulated depreciation		229,880		148,582
Total property and equipment, net	$	325,426	$	353,486

The Company recorded depreciation expense of $52,544 for the three months ended December 31, 2024, of which $50,252 was recorded as operating expense and $2,292 was recorded as cost of revenue. The Company recorded depreciation expense of $82,542 for the six months ended December 31, 2024, of which $77,876 was recorded as operating expense and $4,666 was recorded as cost of revenue.

The Company recorded depreciation expense of $23,187 for the three months ended December 31, 2023, of which $21,255 was recorded as operating expense and $1,932 was recorded as cost of revenue. The Company recorded depreciation expense of $38,703 for the six months ended December 31, 2023, of which $35,271 was recorded as operating expense and $3,432 was recorded as cost of revenue.

NOTE 5. RELATED PARTY TRANSACTIONS

Due to related parties

Due to related parties consists of the following:

Name of related party	December 31, 2024		June 30, 2024
Zhang Liang	$	2,318	$	2,233
Total	$	2,318	$	2,233

Until November 29, 2023, Zhang Liang was the President and Chairman of the Board of Longduoduo. Mr. Zhang Liang controls approximately 51% of Longduoduo’s issued and outstanding common stock. These advances due to related parties are unsecured, repayable on demand, and bear no interest.

NOTE 6. INCOME TAXES

United States

Longduoduo is subject to the U.S. corporation tax rate of 21%.

Hong Kong

Longduoduo HK was incorporated in Hong Kong and is subject to Hong Kong profits tax. Longduoduo HK is 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.

F-11

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED DECEMBER 31, 2024 AND DECEMBER 31, 2023

(UNAUDITED)

China

Longduoduo Health Technology and subsidiaries are subject to a 25% standard enterprise income tax in the PRC. The Company accrued $106,576 and $216,973 of PRC income tax for the six months ended December 31, 2024 and 2023.

A summary of income (loss) before income taxes for domestic and foreign locations for the three and six months ended December 31, 2024 and 2023 is as follows:

	For the Three Months Ended December 31,
	2024			2023
United States	$	(28,728	)	$	(102,290	)
Foreign		636,723			361,191
Income (loss) before income taxes	$	607,995		$	258,901

	For the Six Months Ended December 31,
	2024			2023
United States	$	(138,500	)	$	(135,666	)
Foreign		687,171			830,211
Income (loss) before income taxes	$	548,671		$	694,545

The difference between the U.S. federal statutory income tax rate and the Company’s effective tax rate was as follows:

	For the Six Months Ended December 31,
	2024			2023
Income tax (benefit) at USA statutory rate		(21	)%		(21	)%
U.S. valuation allowance		21	%		21	%
Income tax (benefit) at USA effective rate		(0	)%		(0	)%

The difference between the PRC statutory income tax rate and the PRC effective tax rate was as follows:

	For the Six Months Ended December 31,
	2024			2023
Income tax (benefit) at PRC statutory rate		25	%		25	%
Utilization of net operating loss carry forward		(7	)%		(1	)%
PRC valuation allowance		-	%		4	%
Other		(2	)%		(2	)%
Income tax (benefit) at PRC effective rate		16	%		26	%

The Company did not recognize deferred tax assets since it is not more likely than not that it will realize such deferred taxes. The deferred tax would apply to Longduoduo in the U.S. and Longduoduo Health Technology and subsidiaries in China.

As of December 31, 2024, Longduoduo Health Technology and its subsidiaries have total net operating loss carry forwards of approximately $314,133 in the PRC that expire through 2029. Due to the uncertainty of utilizing these carry forwards, the Company provided a 100% allowance on all deferred tax assets of approximately $13,928 and $9,696 related to its operations in the PRC as of December 31, 2024 and June 30, 2024, respectively. The PRC valuation allowance has increased by $0 and decreased by $30,559 for the six months ended December 31, 2024 and 2023, respectively.

The Company incurred losses from its United States operations during the six months ended December 31, 2024 of approximately $138,500. The Company’s United States operations consist solely of ownership of its foreign subsidiaries, and the losses arise from administration expenses. Accordingly, management provided a 100% valuation allowance of approximately $242,521 and $213,436 against the deferred tax assets related to the Company’s United States operations as of December 31, 2024 and June 30, 2024, respectively, because the deferred tax benefits of the net operating loss carry forwards in the United States are not likely to be utilized. The US valuation allowance has increased by approximately $29,085 and $28,490 for the six months ended December 31, 2024, and 2023, respectively.

F-12

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED DECEMBER 31, 2024 AND DECEMBER 31, 2023

(UNAUDITED)

The Company is subject to examination by the Internal Revenue Service (IRS) in the United States as well as by the taxing authorities in China, where the Company has significant business operations. The table below presents the earliest tax year that remains subject to examination by major jurisdiction.

		Earliest tax year that remains subject to examination
U.S. Federal		June 30, 2021
China		June 30, 2020

NOTE 7. LEASES

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 $16,720 (RMB120,000) for the period between November 20, 2024 and November 20, 2025.

On March 10 of 2024, Longduoduo Health Technology leased office space (approximately 150 square meters) under an operating lease agreement with Liu Libao. Under the terms of the agreement, Longduoduo Health Technology is committed to make lease payments of approximately $4,160 (RMB30,000) for the period between March 10, 2024 and March 10, 2025.

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 is committed to make lease payments of approximately $30,510 (RMB 220,000) for the period between September 10, 2024 and September 10, 2025.

Leases with an initial term of 12 months or less are not recorded on the balance sheet. Operating lease cost is recognized as a single lease cost on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses. For lease agreements entered into or reassessed after the adoption of Topic 842, the Company did not combine lease and non-lease components.

Most leases do not include options to renew. The exercise of lease renewal options has to be agreed to by the lessors. The depreciable life of assets and leasehold improvements are limited by the term of leases, unless there is a transfer of title or purchase option reasonably certain of exercise. Lease expense is recognized on a straight-line basis over the term of the lease. Lease expense related to noncancelable operating leases was $28,354 and $20,312 for the six months ended December 31, 2024 and 2023, respectively.

Balance sheet information related to the Company’s leases is presented below:

	December 31, 2024		June 30, 2024
Assets
Operating lease right of use assets	$	41,172	$	50,070
Liabilities
Operating lease liabilities – current	$	17,886	$	17,618
Operating lease liabilities – non-current		18,593		18,314
Total Operating lease liabilities	$	36,479	$	35,932

F-13

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED DECEMBER 31, 2024 AND DECEMBER 31, 2023

(UNAUDITED)

As most of the Company’s leases do not provide an implicit rate, the Company uses 1-5 years borrowing rate from bank of 3.95% and 4.75% based on the information available at commencement date in determining the present value of lease payments.

Maturities of lease liabilities are as follows:

For the year ending December 31:
2025	$	18,771
2026		18,771
Total lease payments		37,542
Less: imputed interest		(1,063	)
Total lease liabilities	$	36,479

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 Company’s 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 Company’s 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 Company’s 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 material loss contingency as of December 31, 2024 and June 30, 2024.

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 Registrant’s 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.

F-14

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED DECEMBER 31, 2024 AND DECEMBER 31, 2023

(UNAUDITED)

NOTE 10. BASIC AND DILUTED EARNINGS PER SHARE

Basic net income (loss) per share is computed using the weighted average number of common shares outstanding during the period. Diluted net income (loss) per share is computed using the weighted average number of common shares and, if dilutive, potential common shares outstanding during the period. Potential common shares comprise shares issuable upon the exercise of share-based awards, using the treasury stock method. The reconciliation of the numerators and denominators of the basic and diluted earnings per share computations is shown as follows:

	For the Three Months Ended December 31,
	2024		2023
Numerator:
Net income attributable to common stockholders	$	463,697	$	148,689
Denominator:
Basic and diluted weighted-average number of shares outstanding		30,005,016		30,005,016
Net income per share:
Basic and diluted	$	0.016	$	0.005

	For the Six Months Ended December 31,
	2024		2023
Numerator:
Net income attributable to common stockholders	$	406,394	$	432,906
Denominator:
Basic and diluted weighted-average number of shares outstanding		30,005,016		30,005,016
Net income per share:
Basic and diluted	$	0.014	$	0.014

NOTE 11. NON-CONTROLLING INTERESTS

Qingguo, Chengheng, Rongbin and Tianju are the Company’s majority-owned subsidiaries which are consolidated in the Company’s financial statements with non-controlling interests recognized. The Company holds 90%, 80%, 80% and 51% interest of Qingguo, Chengheng, Rongbin and Tianju as of December 31, 2024, respectively.

As of December 31, 2024 and June 30, 2024, the non-controlling interests in the consolidated balance sheet was $117,605 and 78,336, respectively.

For the three months ended December 31, 2024, the comprehensive income attributable to common stockholders and non-controlling interests were $400,847 and $38,695, respectively. For the six months ended December 31, 2024, the comprehensive income attributable to common stockholders and non-controlling interests were $387,758 and $39,269, respectively.

For the three months ended December 31, 2023, the comprehensive income attributable to common stockholders and non-controlling interests were $155,466 and $33,865, respectively. For the six months ended December 31, 2023, the comprehensive income attributable to common stockholders and non-controlling interests were $438,466 and $44,463, respectively.

NOTE 12. SUBSEQUENT EVENTS

Management has evaluated subsequent events through the date which the consolidated financial statements were available to be issued. There are no subsequent events that require disclosure in accordance with FASB ASC Topic 855, “Subsequent Events.”

F-15

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

The following discussion and analysis of our financial condition and results of operations are based upon our condensed consolidated financial statements and the notes thereto included elsewhere in this Quarterly Report on Form 10-Q, which have been prepared in accordance with accounting principles generally accepted in the United States. The preparation of such financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues, and expenses. On an ongoing basis, we evaluate these estimates, including those related to useful lives of real estate assets, bad debts, impairment, contingencies and litigation. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. There can be no assurance that actual results will not differ from those estimates.

Application of Critical Accounting Policies

The discussion and analysis of the Company’s financial condition and results of operations is based upon its condensed consolidated financial statements, which have been prepared in accordance with United States generally accepted accounting principles. The preparation of these financial statements requires us to make significant estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. These items are monitored and analyzed by management for changes in facts and circumstances, and material changes in these estimates could occur in the future. Changes in estimates are recorded in the period in which they become known. The Company bases its estimates on historical experience and various other assumptions that we believe to be reasonable under the circumstances. Actual results may differ from our estimates if past experience or other assumptions do not turn out to be substantially accurate.

In connection with the preparation of our financial statements for the three months ended December 31, 2024, there was no accounting estimate made which was (a) subject to a high degree of uncertainty and (b) material to our results.

Results of Operations

Three Months Ended December 31, 2024 Compared to Three Months Ended December 31, 2023

The following table shows key components of the unaudited results of operations during the three months ended December 31, 2024 and 2023:

	For the Three Months Ended
	December 31,
	2024		2023			Change
	(Unaudited)		(Unaudited)			$			%
Total revenue	$	1,775,495	$	2,340,543		$	(565,048	)		(24	)%
Cost of revenue		28,781		42,399			(13,618	)		(32	)%
Gross Profit		1,746,714		2,298,144			(551,430	)		(24	)%
Total operating expenses		1,144,140		1,902,659			(758,519	)		(40	)%
Loss from operations		602,574		395,485			207,089			52	%
Other income (expense), net		5,421		(136,584	)		142,005			(104	)%
Loss before income taxes		607,995		258,901			349,094			135	%
Income tax		106,396		76,073			30,323			40	%
Net Loss	$	501,599	$	182,828		$	318,771			174	%

During the three months ended December 31, 2024, our total revenue was $1,775,495, of which $28,781 was attributable to the sale of healthcare services, primarily derived from sales of “Immunological Ozonated Autohemotherapy”, “Meridian-regulating and Consciousness-restoring Iatrotechnics”, “Assay”, “PRP” and other healthcare services. The remaining $1,775,495 of revenue was attributable to commissions earned by the Company from its service as sales agent for Honghai. In June of 2023, the Company began to engage in the sales agent business and focused on the sales of preventive healthcare solutions administered by Honghai, with whom we have a Sales Agency Agreement. As of December 31, 2024, we operate through five entities: Longduoduo Health Technology, Tianju, Qingguo, Rongbin and Chengheng, which are established in Ordos, Ulanqab, Huhhot, Baotou and Ordos, respectively, which include four of the largest cities in Inner Mongolia, China.

Quarter to quarter revenue fell by 24% as compared with the operating revenue of $2,340,543 for the three months ended December 31, 2023. The decrease was primarily attributable to the fact that Neimenggu Province was emerging from the pandemic during the three months ended December 31, 2023. A large number of customers received services during that quarter that they had earlier paid for but could not receive. This resulted in a surge in revenue during the three months ended December 31, 2023. One other important factor influencing revenue in the recent quarter is the impact of the economic environment, which has led to a decrease in customer health expenditures. Management believes that the government has recently introduced policies to promote economic recovery, but it may take some time for the situation to truly improve. Meanwhile, as we wait for the economy to revive, the Company is implementing plans to improve its operations by adjusting its operational policies.

Cost of revenue relates solely to our service revenue, and mainly consists of our payments to the third-party healthcare service providers who perform healthcare services for our customers. During the three months ended December 31, 2024, our cost of revenue was $28,781, with the result that our gross profit from service revenue was $13,540 (a gross margin of 32%). By comparison, our gross profit from service revenue for the three months ended December 31, 2023 was $59,517, representing 58% of service revenue for that quarter.

When our net service revenue in the three months ended December 31, 2024 was combined with commission revenue (for which there is no cost of revenue), we achieved gross profit of $1,746,714. However, we realized only a $602,574 income from operations for the three months ended December 31, 2024 because the Company incurred significant marketing expense in connection with establishing its brand as a new company. The Company will continue to invest heavily in advertising and promotion expenses in the near future as it continues to establish and expand its brand and products and services.

Our operating expenses consist primarily of advertising and promotion expenses, salaries and benefits, office expenses, professional fees and depreciation and amortization. Our operating expenses during the three months ended December 31, 2024 decreased by $758,519, primarily attributable to:

●

$769,526 in advertising and promotion expenses incurred during the three months ended December 31, 2024, compared to $1,378,465 recorded during the three months ended December 31, 2023. The decrease was primarily attributable to a tactical decision by Management to reduce marketing expense while we await an economic recovery that will fund an increase in non-essential medical expenditures. Over the longer term, we intend to continue to devote available resources to expanded advertising and promotion expense for the purpose of achieving a broader market.

●

$154,344 in salaries and benefit expenses in the three months ended December 31, 2024, compared to $166,937 during the three months ended December 31, 2023. The decrease in our labor costs was primarily caused by the company decreasing the number of employees due to adjustments in its operational policies.

●

$128,358 in office expenses during the three months ended December 31, 2024, compared to $223,303 during the three months ended December 31, 2023. The decrease was mainly attributable to the fact that the decline of business has led to a decrease in daily expenses.

Our net income for the three months ended December 31, 2024 was $501,599, compared to a net income of $182,828 for the three months ended December 31, 2023. For the reasons discussed above, the company return to profitability in the last quarter of 2024, as the government has recently introduced many policies to promote economic recovery. But it may take some time for the situation to truly improve. Also, the company intends to improve its operations by adjusting its operational policies.

Our reporting currency is the U.S. dollar. Our local currency, the Renminbi (RMB), is our functional currency. Results of operations and cash flow are translated at average exchange rates during the period being reported upon, and assets and liabilities are translated at the unified exchange rate as quoted by OANDA on the balance sheet date. Translation adjustments resulting from this process are included in other comprehensive income (loss). For the three months ended December 31, 2024 and 2023, foreign currency translation adjustments of $(62,057) and $6,505, respectively, have been reported as other comprehensive income (loss) in the consolidated statement of operations and comprehensive income (loss).

Six Months Ended December 31, 2024 Compared to Six Months Ended December 31, 2023

The following table shows key components of the unaudited results of operations during the six months ended December 31, 2024 and 2023:

	For the Six Months Ended
	December 31,
	2024		2023			Change
	(Unaudited)		(Unaudited)			$			%
Total revenue	$	2,544,567	$	3,927,976		$	(1,383,409	)		(35	)%
Cost of revenue		61,057		104,750			(43,693	)		(42	)%
Gross Profit		2,483,510		3,823,226			(1,339,716	)		(35	)%
Total operating expenses		1,943,012		2,993,459			(1,050,447	)		(35	)%
Loss from operations		540,498		829,767			(289,269	)		(35	)%
Other income (expense), net		8,173		(135,222	)		143,395			(106	)%
Loss before income taxes		548,671		694,545			(145,874	)		(21	)%
Income tax		106,576		216,973			(110,397	)		(51	)%
Net income	$	442,095	$	477,572		$	(35,477	)		(7	)%

During the six months ended December 31, 2024, our total revenue was $2,544,567, of which $61,057 was attributable to the sale of healthcare services, primarily derived from sales of “Immunological Ozonated Autohemotherapy”, “Meridian-regulating and Consciousness-restoring Iatrotechnics”, “Assay”, “PRP” and other healthcare services. The remaining $2,544,567 of revenue was attributable to commissions earned by the Company from its service as sales agent for Honghai. In June of 2023, the Company began to engage in the sales agent business and focused on the sales of preventive healthcare solutions administered by Honghai, with whom we have a Sales Agency Agreement. As of December 31, 2024, we operate through five entities: Longduoduo Health Technology, Tianju, Qingguo, Rongbin and Chengheng, which are established in Ordos, Ulanqab, Huhhot, Baotou and Ordos, respectively, which include four of the largest cities in Inner Mongolia, China.

Quarter to quarter revenue fell by 42% as compared with the operating revenue of $3,927,976 for the six months ended December 31, 2023. The decrease was primarily attributable to the fact that Neimenggu Province was emerging from the pandemic during the six months ended December 31, 2023. A large number of customers received services during that period that they had earlier paid for but could not receive. This resulted in a surge in revenue during the six months ended December 31, 2023. One other important factor influencing revenue in the recent half-year is the impact of the economic environment, which has led to a decrease in customer health expenditures. Management believes that the government has recently introduced policies to promote economic recovery, but it may take some time for the situation to truly improve. Meanwhile, as we wait for the economy to revive, the Company is implementing plans to improve its operations by adjusting its operational policies.

Cost of revenue relates solely to our service revenue, and mainly consists of our payments to the third-party healthcare service providers who perform healthcare services for our customers. During the six months ended December 31, 2024, our cost of revenue was $61,057, with the result that our gross profit from service revenue was $27,859 (a gross margin of 31%). By comparison, our gross profit from service revenue for the six months ended December 31, 2023 was $169,096, representing 61% of service revenue for that quarter.

When our net service revenue in the six months ended December 31, 2024 was combined with commission revenue (for which there is no cost of revenue), we achieved gross profit of $2,483,510. However, we realized only a $540,498 income from operations for the six months ended December 31, 2024 because the Company incurred significant marketing expense in connection with establishing its brand as a new company. The Company will continue to invest heavily in advertising and promotion expenses in the near future as it continues to establish and expand its brand and products and services.

Our operating expenses consist primarily of advertising and promotion expenses, salaries and benefits, office expenses, professional fees and depreciation and amortization. Our operating expenses during the six months ended December 31, 2024 decreased by $1,050,447, primarily attributable to:

●

$1,078,436 in advertising and promotion expenses incurred during the six months ended December 31, 2024, compared to $2,032,917 recorded during the six months ended December 31, 2023. The decrease was primarily attributable to a tactical decision by Management to reduce marketing expense while we await an economic recovery that will fund an increase in non-essential medical expenditures. Over the longer term, we intend to continue to devote available resources to expanded advertising and promotion expense for the purpose of achieving a broader market.

●

$289,665 in salaries and benefit expenses in the six months ended December 31, 2024, compared to $353,588 during the six months ended December 31, 2023. The decrease in our labor costs was primarily caused by the company decreasing the number of employees due to adjustments in its operational policies.

●

$336,981 in office expenses during the six months ended December 31, 2024, compared to $427,268 during the six months ended December 31, 2023. The decrease was mainly attributable to the fact that the decline of business has led to a decrease in daily expenses.

Our net income for the six months ended December 31, 2024 was $442,095, compared to a net income of $477,572 for the six months ended December 31, 2023. For the reasons discussed above, the company return to profitability in the last quarter of 2024, as the government has recently introduced many policies to promote economic recovery. But it may take some time for the situation to truly improve. Also, the company intends to improve its operations by adjusting its operational policies.

Our reporting currency is the U.S. dollar. Our local currency, the Renminbi (RMB), is our functional currency. Results of operations and cash flow are translated at average exchange rates during the period being reported upon, and assets and liabilities are translated at the unified exchange rate as quoted by OANDA on the balance sheet date. Translation adjustments resulting from this process are included in other comprehensive income (loss). For the six months ended December 31, 2024 and 2023, foreign currency translation adjustments of $(15,068) and $5,357, respectively, have been reported as other comprehensive income (loss) in the consolidated statement of operations and comprehensive income (loss).

Liquidity and Capital Resources

As of December 31, 2024, the Company had $1,619,033 in cash and cash equivalents. On the same date, we had a working capital of only $859,873, in part because we had received $371,302 from customers as prepayment for future services and products but used the majority of the deposited sum to pay ongoing expenses. As a result, our December 31, 2024 balance sheet included only $170,328 of prepayments among our current assets, while recording $371,302 of deferred revenue among our current liabilities. Going forward, we will strive to achieve a better balance of customer deposits and prepayments; but we will achieve that better balance only when profits from operations and funds from financing are adequate to support the expansion effort that will be necessary for successful operations.

We anticipate that our future liquidity requirements will arise from the need to fund our growth, pay current obligations and future capital expenditures. The primary sources of funding for such requirements are expected to be cash generated from operations and additional funds from a public offering and/or debt financing. We expect Zhang Liang, our majority shareholder, to continue to provide support in the future, if needed. However, we can provide no assurances that we will be able to generate sufficient cash flows from operations and/or obtain additional financing on terms satisfactory to us, if at all, to remain a going concern.

Cash Flows

The following unaudited table summarizes our cash flows for the six months ended December 31, 2024 and 2023.

	For the Six Months Ended December 31,
	2024			2023
	(Unaudited)			(Unaudited)			Change
Net cash provided by operating activities	$	280,261		$	1,603,516		$	(1,323,255	)
Net cash used in investing activities		(56,306	)		(250,820	)		194,514
Effect of exchange rate fluctuation on cash and cash equivalents		(8,964	)		(54,777	)		(63,741	)
Net decrease in cash and cash equivalents		214,991			1,407,473			(1,192,482	)
Cash and cash equivalents, beginning of period		1,404,042			1,136,562			267,480
Cash and cash equivalents, end of period	$	1,619,033		$	2,544,035		$	(925,002	)

Net Cash Provided by Operating Activities

For the six months ended December 31, 2024, our operating activities provided $280,261 in cash, compared to $1,603,516 provided by operating activities for the six months ended December 31, 2023. The cash inflow that we realized during the six months ended December 31, 2024 was less than the net income of $442,095 recorded for that period primarily due to a$344,758 reduction in the amount of deposits by customers for future services.

During the six months ended December 31, 2023 we recorded $1,603,516 in net cash provided by operating activities although our net income for that period was only $477,572. The primary source of cash from operations in the six months ended December 31, 2023 was an increase of $1,157,063 in deposits by customers that we recorded as Deferred Revenue.

Net Cash Used in Investing Activities

Net cash used in investing activities for the six months ended December 31, 2024 was $56,306, compared to $250,820 for the six months ended December 31, 2023. In both periods, the cash was used for the purchase of fixed assets and office decoration.

Trends, Events and Uncertainties

The U.S. government, including the SEC, has made statements and taken actions that have led to changes in relations between the U.S. and China, and will impact companies with connections to the United States or China. Those actions by the U.S. government included imposing several rounds of tariffs affecting certain products manufactured in China and imposing sanctions and restrictions in relation to China. Actions by the SEC included issuing statements indicating that it would make enhanced review of companies with significant China-based operations. It is unknown whether and to what extent new legislation, executive orders, tariffs, laws or regulations will be adopted, or the effect that any such actions would have on U.S.-domiciled companies with significant connections to China, our industry or on us. Any unfavorable government policies on cross-border relations, including increased scrutiny on companies with significant China-based operations, capital controls or tariffs, may affect our ability to raise capital and the market price of our shares. If any new legislation, executive orders, tariffs, laws and/or regulations are implemented, if existing trade agreements are renegotiated or if the U.S. or Chinese governments take retaliatory actions due to the recent U.S.-China tensions, such changes could have an adverse effect on our business, financial condition and results of operations, our ability to raise capital and the market price of our shares. Changes in United States and China relations and/or regulations may adversely impact our business, our operating results, our ability to raise capital and the market price of our shares.

Other than the factors listed above we do not know of any trends, events or uncertainties that have had or are reasonably expected to have a material impact on our net sales or revenues or income from continuing operations.

Recent Accounting Pronouncements

There were no recent accounting pronouncements that we expect to have a material effect on the Company’s financial position or results of operations. Please refer to Note 2(o) of our consolidated financial statements included in this quarterly report.

Item 3. Quantitative and Qualitative Disclosures about Market Risk.

Not applicable.

Item 4. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

Our management maintains disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), that are designed to provide reasonable assurance that the material information required to be disclosed by us in our periodic reports filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosures.

Under the supervision and with the participation of our management team, including our Chief Executive Officer and Chief Financial Officer, we conducted an evaluation of our disclosure controls and procedures, as such term is defined under Rule 13a-15(e) and 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended, as of December 31, 2024. Based on this evaluation, we concluded that our disclosure controls and procedures have the following material weaknesses:

●

The relatively small number of employees who are responsible for accounting functions prevents us from segregating duties within our internal control system.

●

Our internal financial staff lack expertise in identifying and addressing complex accounting issues under U.S. Generally Accepted Accounting Principles.

●

Our Chief Financial Officer is not familiar with the accounting and reporting requirements of a U.S. public company.

●

We have not developed sufficient documentation concerning our existing financial processes, risk assessment and internal controls.

Based on their evaluation, our Chief Executive Officer and Chief Financial Officer concluded that the Company’s system of disclosure controls and procedures was not effective as of December 31, 2024 for the purposes described in this paragraph.

Changes in Internal Control over Financial Reporting

During the period covered by this report, there has been no change in our internal control over financial reporting that has materially affected or is reasonably likely to materially affect our internal control over financial reporting.

PART II – OTHER INFORMATION

Item 1. Legal Proceedings.

From time to time, we may become involved in legal proceedings or be subject to claims arising in the ordinary course of our business. We are not presently a party to any legal proceedings that in the opinion of our management, if determined adversely to us, would individually or taken together have a material adverse effect on our business, operating results, financial condition, or cash flows.

Item 1A. Risk Factors.

There have been no material changes from the risk factors included in the Company’s Annual Report on Form 10-K for the year ended June 30, 2024, as filed with the SEC on October 15, 2024.

Item 2. Unregistered Sale of Equity Securities and Use of Proceeds.

During the quarter ended December 31, 2024, the Company did not complete any unregistered sales of equity securities.

The Company did not repurchase any of its equity securities that were registered under Section 12 of the Securities Act during the quarter ended December 31, 2024.

Item 3. Defaults upon Senior Securities.

Not applicable

Item 4. Mine Safety Disclosure

Not applicable.

Item 5. Other Information.

During the quarter ended December 31, 2024, no director or officer adopted or terminated any Rule 10b5-1 trading arrangement or non-Rule 10b5-1 trading arrangement, as each term is defined in Item 408(a) of Regulation S-K.

Item 6. Exhibits

INDEX TO EXHIBITS

Exhibit No.		Description of Exhibit
31.1		Certification of Chief Executive Officer pursuant to Securities Exchange Act Rule 13a-14(a)/15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2		Certification of Chief Financial Officer pursuant to Securities Exchange Act Rule 13a-14(a)/15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1		Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.2		Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101.INS		Inline XBRL Instance Document.
101.SCH		Inline XBRL Taxonomy Extension Schema Document.
101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase Document.
101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase Document.
101.LAB		Inline XBRL Taxonomy Extension Label Linkbase Document.
101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase Document.
104		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

LONGDUODUO COMPANY LIMITED

Signature	Title	Date

/s/ Zhou Hongxiao	Chief Executive Officer	February 14, 2025
Zhou Hongxiao	(Principal Executive Officer)

/s/ Kang Liping	Chief Financial Officer	February 14, 2025
Kang Liping	(Principal Financial and Accounting Officer)

Exhibit 31.1

Certification of Principal Executive Officer

Section 302 Certification

I, Zhou Hongxiao, certify that:

1.	I have reviewed this quarterly report on Form 10-Q of Longduoduo Company Limited;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a–15(e) and 15d–15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a–15(f) and 15d–15(f)) for the registrant and have:

(a)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b)

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c)

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d)

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.	The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: February 14, 2025	/s/ Zhou Hongxiao
	Zhou Hongxiao, Chief Executive Officer (Principal Executive Officer)

Exhibit 31.2

Certification of Principal Financial Officer

Section 302 Certification

I, Kang Liping, certify that:

1.	I have reviewed this quarterly report on Form 10-Q of Longduoduo Company Limited;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

(a)

(b)

(c)

(d)

5.	The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

(a)

(b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: February 14, 2025	/s/ Kang Liping
	Kang Liping, Chief Financial Officer (Principal Financial Officer)

Exhibit 32.1

CERTIFICATIONS PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Longduoduo Company Limited (the “Company”) on Form 10-Q for the period ended December 31, 2024, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Zhou Hongxiao, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. ss.1350, as adopted pursuant to ss.906 of the Sarbanes-Oxley Act of 2002, that:

	1.	The Report fully complies with the requirements of Sections 13(a) or 15(d) of the Securities Exchange Act of 1934; and

	2.	The information contained in the report fairly presents, in all material respects, the financial condition and results of operations of the Company.

By:	/s/ Zhou Hongxiao	Dated: February 14, 2025
	Zhou Hongxiao
Title:	Chief Executive Officer (Principal Executive Officer)

Exhibit 32.2

CERTIFICATIONS PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Longduoduo Company Limited (the “Company”) on Form 10-Q for the period ended December 31, 2024, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Kang Liping, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. ss.1350, as adopted pursuant to ss.906 of the Sarbanes-Oxley Act of 2002, that:

	1.	The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

	2.	The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

By:	/s/ Kang Liping	Dated: February 14, 2025
	Kang Liping
Title:	Chief Financial Officer (Principal Financial Officer)

Cover - shares	6 Months Ended
Cover - shares	Dec. 31, 2024	Feb. 14, 2025
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Dec. 31, 2024
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	Q2
Entity Information [Line Items]
Entity Registrant Name	LONGDUODUO COMPANY LIMITED
Entity Central Index Key	0001892316
Entity File Number	0-56615
Entity Tax Identification Number	37-2018431
Entity Incorporation, State or Country Code	NV
Current Fiscal Year End Date	--06-30
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	G3-5-8016 Shui’an Town
Entity Address, Address Line Two	Ruyi Headquarters Base
Entity Address, Address Line Three	Hohhot Economic Development Zone
Entity Address, City or Town	Inner Mongolia
Entity Address, Country	CN
Entity Address, Postal Zip Code	010000
Entity Phone Fax Numbers [Line Items]
City Area Code	+86
Local Phone Number	(0472) 510 4980
Entity Listings [Line Items]
Title of 12(b) Security	None
No Trading Symbol Flag	true
Entity Common Stock, Shares Outstanding		30,005,016

Consolidated Balance Sheets - USD ($)	Dec. 31, 2024	Jun. 30, 2024
Current Assets:
Cash and cash equivalents	$ 1,619,033	$ 1,404,042
Other receivables	42,770	131,376
Prepayments	170,328	124,427
Total current assets	1,832,131	1,659,845
Property and equipment, net	325,426	353,486
Right-of-use assets	41,172	50,070
Total assets	2,198,729	2,063,401
Current Liabilities:
Accounts payable	397,753	358,613
Deferred revenue	371,302	713,360
Accrued expenses	56,093	50,107
Other payables	8,277	35,660
Operating lease liabilities, current	17,886	17,618
Other current liabilities	118,629	86,645
Total current liabilities	972,258	1,264,236
Operating lease liabilities, less current portion	18,593	18,314
Total liabilities	990,851	1,282,550
Equity (Deficit):
Preferred stock; $0.001 par value, 30,000,000 shares authorized, no shares issued and outstanding at December 31, 2024 and June 30, 2024
Common stock; $0.001 par value, 500,000,000 shares authorized; 30,005,016 shares issued and outstanding at December 31, 2024 and June 30, 2024, respectively	30,005	30,005
Additional paid-in capital	7,246,729	7,246,729
Accumulated deficit	(6,223,238)	(6,629,632)
Accumulated other comprehensive income	36,777	55,413
Total stockholders’ equity	1,090,273	702,515
Non-controlling interests	117,605	78,336
Total stockholders’ equity attributable to the common stockholders	1,207,878	780,851
Total liabilities and equity	2,198,729	2,063,401
Related Party
Current Liabilities:
Due to related parties	$ 2,318	$ 2,233

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2024	Jun. 30, 2024
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	30,000,000	30,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	30,005,016	30,005,016
Common stock, shares outstanding	30,005,016	30,005,016

Consolidated Statements of Operations and Comprehensive Income (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023
Revenues:
Total revenue, net	$ 1,775,495	$ 2,340,543	$ 2,544,567	$ 3,927,976
Cost of revenue:
Total cost of revenues	28,781	42,399	61,057	104,750
Gross profit	1,746,714	2,298,144	2,483,510	3,823,226
Selling, general and administrative expenses	1,144,140	1,902,659	1,943,012	2,993,459
Income from operations	602,574	395,485	540,498	829,767
Other income (expense), net	5,421	(136,584)	8,173	(135,222)
Income before provision for income taxes	607,995	258,901	548,671	694,545
Income tax expense	106,396	76,073	106,576	216,973
Net income	501,599	182,828	442,095	477,572
Less: net income attributable to non-controlling interests	37,902	34,139	35,701	44,666
Net income attributable to common stockholders	463,697	148,689	406,394	432,906
Comprehensive income:
Net income	501,599	182,828	442,095	477,572
Foreign currency translation adjustment	(62,057)	6,505	(15,068)	5,357
Comprehensive income	439,542	189,333	427,027	482,929
Less: comprehensive income attributable to non-controlling interests	38,695	33,865	39,269	44,463
Comprehensive income attributable to the common stockholders	$ 400,847	$ 155,468	$ 387,758	$ 438,466
Basic income per share (in Dollars per share)	$ 0.016	$ 0.005	$ 0.014	$ 0.014
Diluted income per share (in Dollars per share)	$ 0.016	$ 0.005	$ 0.014	$ 0.014
Weighted average number of shares outstanding - basic (in Shares)	30,005,016	30,005,016	30,005,016	30,005,016
Weighted average number of shares outstanding - diluted (in Shares)	30,005,016	30,005,016	30,005,016	30,005,016
Service Revenue
Revenues:
Revenue, net	$ 42,321	$ 101,916	$ 88,916	$ 273,846
Commission Revenue
Revenues:
Revenue, net	1,733,174	2,238,627	2,455,651	3,654,130
Cost of Service
Cost of revenue:
Total cost of revenues	$ 28,781	$ 42,399	$ 61,057	$ 104,750

Consolidated Statements of Changes in Equity (Deficit) (Unaudited) - USD ($)	Common stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income	Total Stockholder’ Equity (Deficit)	Non- controlling Interests	Total
Balance at Jun. 30, 2023	$ 30,005	$ 7,246,729	$ (7,885,080)	$ 66,389	$ (541,957)	$ (28,698)	$ (570,655)
Balance (in Shares) at Jun. 30, 2023	30,005,008
Net income (loss)			284,217		284,217	10,527	294,744
Foreign currency translation adjustment				(1,219)	(1,219)	71	(1,148)
Balance at Sep. 30, 2023	$ 30,005	7,246,729	(7,600,863)	65,170	(258,959)	(18,100)	(277,059)
Balance (in Shares) at Sep. 30, 2023	30,005,008
Balance at Jun. 30, 2023	$ 30,005	7,246,729	(7,885,080)	66,389	(541,957)	(28,698)	(570,655)
Balance (in Shares) at Jun. 30, 2023	30,005,008
Net income (loss)							477,572
Foreign currency translation adjustment							5,357
Balance at Dec. 31, 2023	$ 30,005	7,246,729	(7,452,174)	71,949	(103,491)	15,765	(87,726)
Balance (in Shares) at Dec. 31, 2023	30,005,016
Balance at Jun. 30, 2023	$ 30,005	7,246,729	(7,885,080)	66,389	(541,957)	(28,698)	(570,655)
Balance (in Shares) at Jun. 30, 2023	30,005,008
Net income (loss)							1,363,278
Balance at Jun. 30, 2024	$ 30,005	7,246,729	(6,629,632)	55,413	702,515	78,336	780,851
Balance (in Shares) at Jun. 30, 2024	30,005,016
Balance at Sep. 30, 2023	$ 30,005	7,246,729	(7,600,863)	65,170	(258,959)	(18,100)	(277,059)
Balance (in Shares) at Sep. 30, 2023	30,005,008
Adjustment for the reverse stock split
Adjustment for the reverse stock split (in Shares)	8
Net income (loss)			148,689		148,689	34,139	182,828
Foreign currency translation adjustment				6,779	6,779	(274)	6,505
Balance at Dec. 31, 2023	$ 30,005	7,246,729	(7,452,174)	71,949	(103,491)	15,765	(87,726)
Balance (in Shares) at Dec. 31, 2023	30,005,016
Balance at Jun. 30, 2024	$ 30,005	7,246,729	(6,629,632)	55,413	702,515	78,336	780,851
Balance (in Shares) at Jun. 30, 2024	30,005,016
Net income (loss)			(57,303)		(57,303)	(2,201)	(59,504)
Foreign currency translation adjustment				44,214	44,214	2,775	46,989
Balance at Sep. 30, 2024	$ 30,005	7,246,729	(6,686,935)	99,627	689,426	78,910	768,336
Balance (in Shares) at Sep. 30, 2024	30,005,016
Balance at Jun. 30, 2024	$ 30,005	7,246,729	(6,629,632)	55,413	702,515	78,336	780,851
Balance (in Shares) at Jun. 30, 2024	30,005,016
Net income (loss)							442,095
Foreign currency translation adjustment							(15,068)
Balance at Dec. 31, 2024	$ 30,005	7,246,729	(6,223,238)	36,777	1,090,273	117,605	1,207,878
Balance (in Shares) at Dec. 31, 2024	30,005,016
Balance at Sep. 30, 2024	$ 30,005	7,246,729	(6,686,935)	99,627	689,426	78,910	768,336
Balance (in Shares) at Sep. 30, 2024	30,005,016
Net income (loss)			463,697		463,697	37,902	501,599
Foreign currency translation adjustment				(62,850)	(62,850)	793	(62,057)
Balance at Dec. 31, 2024	$ 30,005	$ 7,246,729	$ (6,223,238)	$ 36,777	$ 1,090,273	$ 117,605	$ 1,207,878
Balance (in Shares) at Dec. 31, 2024	30,005,016

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Cash Flows from Operating Activities
Net income	$ 442,095	$ 477,572
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation	82,542	38,703
Amortization
Operating lease expense	26,960	6,694
Loss on disposal of fixed assets		3,693
Changes in operating assets and liabilities:
Accounts receivable
Other receivables	89,537	(136)
Prepayments	(64,199)	4,871
Inventories		828
Due from related parties	(5,843)	31,704
Accounts payable	41,350	(891)
Deferred revenue	(344,758)	1,157,063
Accrued expenses	6,304	(25,186)
Due to related parties	1,066	(124,402)
Security deposits		(54,992)
Other payables	(27,692)	(33,837)
Other current liabilities	32,899	121,832
Net cash provided by operating activities	280,261	1,603,516
Cash Flows from Investing Activities
Purchase of property, plant and equipment	(56,306)	(250,820)
Net cash used in investing activities	(56,306)	(250,820)
Cash Flows from Financing Activities
Proceeds from short-term borrowing from third party
Net cash provided by financing activities
Effect of exchange rate fluctuation on cash and cash equivalents	(8,964)	54,777
Net increase in cash and cash equivalents	214,991	1,407,473
Cash and cash equivalents, beginning of period	1,404,042	1,136,562
Cash and cash equivalents, end of period	1,619,033	2,544,035
Supplemental disclosure of cash flow information
Cash paid for income taxes	81,020	141,204
Cash paid for interest expense

Nature of Operations and Basis of Presentation

6 Months Ended

Dec. 31, 2024

Nature of Operations and Basis of Presentation [Abstract]

NATURE OF OPERATIONS AND BASIS OF PRESENTATION

NOTE 1. NATURE OF OPERATIONS AND BASIS OF PRESENTATION

Longduoduo’s subsidiaries include:

●

Summary of Significant Accounting Policies

6 Months Ended

Dec. 31, 2024

Summary of Significant Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Going concern

B. Basis of presentation

C. Principles of consolidation

Longduoduo’s subsidiaries as of December 31, 2024 are listed as follows:

Name	Place of Incorporation	Attributable equity interest %		Authorized capital
Longduoduo Company Limited	Hong Kong		100		HK$	10,000
Longduoduo Health Technology Company Limited	China		100			0
Inner Mongolia Qingguo Health Consulting Company Limited	China		90			0
Inner Mongolia Rongbin Health Consulting Company Limited	China		80			0
Inner Mongolia Chengheng Health Consulting Company Limited	China		80			0
Inner Mongolia Tianju Health Consulting Company Limited	China		51			0

D. Use of estimates

E. Functional currency and foreign currency translation

The exchange rates used for foreign currency translation are as follows:

		For the Six Months Ended December 31,
		2024		2023
		(RMB/HKD to USD)		(RMB/HKD to USD)
Assets and liabilities	period end exchange rate		7.2985/7.7658		7.0798/7.8085
Revenue and expenses	period weighted average		7.1772/7.7868		7.2208/7.8191

F. Concentration of credit risk

For each of the six months ended December 31, 2024 and 2023, one customer accounted for 99.9% of commission revenue.

For the six months ended December 31, 2024 and 2023, the Company had three major suppliers that each accounted for over 10% of its total cost of revenue.

	For the Six Months Ended December 31, 2024					For the Six Months Ended December 31, 2023
	Cost of revenue		Percentage of Cost of revenue			Cost of revenue		Percentage of Cost of revenue
Supplier A	$	6,431		15	%	$	25,144		24	%
Supplier B		11,103		25	%		38,176		36	%
Supplier C		22,137		50	%		29,179		28	%

There are three suppliers that accounts for 11%, 23% and 34% of the account payable as of December 31, 2024 and one supplier that accounts for 68% of the account payable as of June 30, 2024.

G. Cash and cash equivalents

H. Property and equipment

The estimated useful lives for property and equipment categories are as follows:

Office equipment and furniture			3 years
Leasehold Improvements			1-5 years

I. Intangible Assets

Software

3 years

J. Fair value measurements

Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;

Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).

There were no transfers between level 1, level 2 or level 3 measurements for six months ended December 31, 2024 and 2023.

K. Segment information and geographic data

L. Revenue recognition

Service Revenue

Commission Revenue

Cost of Revenues

Cost of service revenue consists primarily of the cost of healthcare service packages purchased from third party healthcare service providers to fulfill contracts with customers.

Cost of product revenue consists primarily of the cost of healthcare products purchased from suppliers. Cost of product revenue is recognized when the product has been delivered to the customer.

M. Income taxes

N. Earnings (loss) per share

O. Recently adopted accounting pronouncements

Prepayments

6 Months Ended

Dec. 31, 2024

Prepayments [Abstract]

PREPAYMENTS

NOTE 3. PREPAYMENTS

Prepayments represent payments in advance to suppliers for expenses, equipment, leasing and products. As of December 31, 2024 and June 30, 2024 prepayments were $170,328 and $124,427, respectively.

Property and Equipment

6 Months Ended

Dec. 31, 2024

Property and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 4. PROPERTY AND EQUIPMENT

At December 31, 2024 and June 30, 2024, property and equipment, at cost, consisted of:

	December 31,		June 30,
	2024		2024
Office equipment and furniture	$	486,169	$	461,562
Leasehold improvements		69,137		40,506
Total		555,306		502,068
Accumulated depreciation		229,880		148,582
Total property and equipment, net	$	325,426	$	353,486

Related Party Transactions

6 Months Ended

Dec. 31, 2024

RELATED PARTY TRANSACTIONS

NOTE 5. RELATED PARTY TRANSACTIONS

Due to related parties

Due to related parties consists of the following:

Name of related party	December 31, 2024		June 30, 2024
Zhang Liang	$	2,318	$	2,233
Total	$	2,318	$	2,233

Income Taxes

6 Months Ended

Dec. 31, 2024

Income Taxes [Abstract]

INCOME TAXES

NOTE 6. INCOME TAXES

United States

Longduoduo is subject to the U.S. corporation tax rate of 21%.

Hong Kong

China

A summary of income (loss) before income taxes for domestic and foreign locations for the three and six months ended December 31, 2024 and 2023 is as follows:

	For the Three Months Ended December 31,
	2024			2023
United States	$	(28,728	)	$	(102,290	)
Foreign		636,723			361,191
Income (loss) before income taxes	$	607,995		$	258,901

	For the Six Months Ended December 31,
	2024			2023
United States	$	(138,500	)	$	(135,666	)
Foreign		687,171			830,211
Income (loss) before income taxes	$	548,671		$	694,545

The difference between the U.S. federal statutory income tax rate and the Company’s effective tax rate was as follows:

	For the Six Months Ended December 31,
	2024			2023
Income tax (benefit) at USA statutory rate		(21	)%		(21	)%
U.S. valuation allowance		21	%		21	%
Income tax (benefit) at USA effective rate		(0	)%		(0	)%

The difference between the PRC statutory income tax rate and the PRC effective tax rate was as follows:

	For the Six Months Ended December 31,
	2024			2023
Income tax (benefit) at PRC statutory rate		25	%		25	%
Utilization of net operating loss carry forward		(7	)%		(1	)%
PRC valuation allowance		-	%		4	%
Other		(2	)%		(2	)%
Income tax (benefit) at PRC effective rate		16	%		26	%

		Earliest tax year that remains subject to examination
U.S. Federal		June 30, 2021
China		June 30, 2020

Leases

6 Months Ended

Dec. 31, 2024

Leases [Abstract]

LEASES

NOTE 7. LEASES

Balance sheet information related to the Company’s leases is presented below:

	December 31, 2024		June 30, 2024
Assets
Operating lease right of use assets	$	41,172	$	50,070
Liabilities
Operating lease liabilities – current	$	17,886	$	17,618
Operating lease liabilities – non-current		18,593		18,314
Total Operating lease liabilities	$	36,479	$	35,932

Maturities of lease liabilities are as follows:

For the year ending December 31:
2025	$	18,771
2026		18,771
Total lease payments		37,542
Less: imputed interest		(1,063	)
Total lease liabilities	$	36,479

Contingencies

6 Months Ended

Dec. 31, 2024

Contingencies [Abstract]

CONTINGENCIES

NOTE 8. CONTINGENCIES

Contingencies

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 material loss contingency as of December 31, 2024 and June 30, 2024.

Stockholders’ Equity

6 Months Ended

Dec. 31, 2024

Stockholders’ Equity [Abstract]

STOCKHOLDERS’ EQUITY

NOTE 9. STOCKHOLDERS’ EQUITY

Basic and Diluted Earnings Per Share

6 Months Ended

Dec. 31, 2024

Basic and Diluted Earnings Per Share [Abstract]

BASIC AND DILUTED EARNINGS PER SHARE

NOTE 10. BASIC AND DILUTED EARNINGS PER SHARE

	For the Three Months Ended December 31,
	2024		2023
Numerator:
Net income attributable to common stockholders	$	463,697	$	148,689
Denominator:
Basic and diluted weighted-average number of shares outstanding		30,005,016		30,005,016
Net income per share:
Basic and diluted	$	0.016	$	0.005

	For the Six Months Ended December 31,
	2024		2023
Numerator:
Net income attributable to common stockholders	$	406,394	$	432,906
Denominator:
Basic and diluted weighted-average number of shares outstanding		30,005,016		30,005,016
Net income per share:
Basic and diluted	$	0.014	$	0.014

Non-Controlling Interests

6 Months Ended

Dec. 31, 2024

Non-Controlling Interests [Abstract]

NON-CONTROLLING INTERESTS

NOTE 11. NON-CONTROLLING INTERESTS

As of December 31, 2024 and June 30, 2024, the non-controlling interests in the consolidated balance sheet was $117,605 and 78,336, respectively.

Subsequent Events

6 Months Ended

Dec. 31, 2024

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 12. SUBSEQUENT EVENTS

Pay vs Performance Disclosure - USD ($)	3 Months Ended		6 Months Ended
Pay vs Performance Disclosure - USD ($)	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 463,697	$ 148,689	$ 406,394	$ 432,906

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Dec. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy (Policies)

6 Months Ended

Dec. 31, 2024

Summary of Significant Accounting Policies [Abstract]

Going concern

A. Going concern

Basis of presentation

B. Basis of presentation

Principles of consolidation

C. Principles of consolidation

Longduoduo’s subsidiaries as of December 31, 2024 are listed as follows:

Name	Place of Incorporation	Attributable equity interest %		Authorized capital
Longduoduo Company Limited	Hong Kong		100		HK$	10,000
Longduoduo Health Technology Company Limited	China		100			0
Inner Mongolia Qingguo Health Consulting Company Limited	China		90			0
Inner Mongolia Rongbin Health Consulting Company Limited	China		80			0
Inner Mongolia Chengheng Health Consulting Company Limited	China		80			0
Inner Mongolia Tianju Health Consulting Company Limited	China		51			0

Use of estimates

D. Use of estimates

Functional currency and foreign currency translation

E. Functional currency and foreign currency translation

The exchange rates used for foreign currency translation are as follows:

		For the Six Months Ended December 31,
		2024		2023
		(RMB/HKD to USD)		(RMB/HKD to USD)
Assets and liabilities	period end exchange rate		7.2985/7.7658		7.0798/7.8085
Revenue and expenses	period weighted average		7.1772/7.7868		7.2208/7.8191

Concentration of credit risk

F. Concentration of credit risk

For each of the six months ended December 31, 2024 and 2023, one customer accounted for 99.9% of commission revenue.

For the six months ended December 31, 2024 and 2023, the Company had three major suppliers that each accounted for over 10% of its total cost of revenue.

	For the Six Months Ended December 31, 2024					For the Six Months Ended December 31, 2023
	Cost of revenue		Percentage of Cost of revenue			Cost of revenue		Percentage of Cost of revenue
Supplier A	$	6,431		15	%	$	25,144		24	%
Supplier B		11,103		25	%		38,176		36	%
Supplier C		22,137		50	%		29,179		28	%

There are three suppliers that accounts for 11%, 23% and 34% of the account payable as of December 31, 2024 and one supplier that accounts for 68% of the account payable as of June 30, 2024.

Cash and cash equivalents

G. Cash and cash equivalents

Property and equipment

H. Property and equipment

The estimated useful lives for property and equipment categories are as follows:

Office equipment and furniture			3 years
Leasehold Improvements			1-5 years

Intangible Assets

I. Intangible Assets

Software

3 years

Fair value measurements

J. Fair value measurements

Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;

Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).

There were no transfers between level 1, level 2 or level 3 measurements for six months ended December 31, 2024 and 2023.

Segment information and geographic data

K. Segment information and geographic data

Revenue recognition

L. Revenue recognition

Service Revenue

Commission Revenue

Cost of Revenues

Cost of service revenue consists primarily of the cost of healthcare service packages purchased from third party healthcare service providers to fulfill contracts with customers.

Cost of product revenue consists primarily of the cost of healthcare products purchased from suppliers. Cost of product revenue is recognized when the product has been delivered to the customer.

Income taxes

M. Income taxes

Earnings (loss) per share

N. Earnings (loss) per share

Recently adopted accounting pronouncements

O. Recently adopted accounting pronouncements

Summary of Significant Accounting Policies (Tables)

6 Months Ended

Dec. 31, 2024

Summary of Significant Accounting Policies [Abstract]

Schedule of Longduoduo’s Subsidiaries

Longduoduo’s subsidiaries as of December 31, 2024 are listed as follows:

Name	Place of Incorporation	Attributable equity interest %		Authorized capital
Longduoduo Company Limited	Hong Kong		100		HK$	10,000
Longduoduo Health Technology Company Limited	China		100			0
Inner Mongolia Qingguo Health Consulting Company Limited	China		90			0
Inner Mongolia Rongbin Health Consulting Company Limited	China		80			0
Inner Mongolia Chengheng Health Consulting Company Limited	China		80			0
Inner Mongolia Tianju Health Consulting Company Limited	China		51			0

Schedule of Exchange Rates Used for Foreign Currency Translation

The exchange rates used for foreign currency translation are as follows:

		For the Six Months Ended December 31,
		2024		2023
		(RMB/HKD to USD)		(RMB/HKD to USD)
Assets and liabilities	period end exchange rate		7.2985/7.7658		7.0798/7.8085
Revenue and expenses	period weighted average		7.1772/7.7868		7.2208/7.8191

Schedule of Major Suppliers Accounted for Total Cost of Revenue

For the six months ended December 31, 2024 and 2023, the Company had three major suppliers that each accounted for over 10% of its total cost of revenue.

	For the Six Months Ended December 31, 2024					For the Six Months Ended December 31, 2023
	Cost of revenue		Percentage of Cost of revenue			Cost of revenue		Percentage of Cost of revenue
Supplier A	$	6,431		15	%	$	25,144		24	%
Supplier B		11,103		25	%		38,176		36	%
Supplier C		22,137		50	%		29,179		28	%

Schedule of Estimated Useful Lives for Property and Equipment

The estimated useful lives for property and equipment categories are as follows:

Office equipment and furniture			3 years
Leasehold Improvements			1-5 years

Schedule of Straight-Line Method Over their Estimated Useful Lives

All of the Company’s intangible assets have been determined to have finite useful lives and are, therefore, amortized using the straight-line method over their estimated useful lives:

Software

3 years

Property and Equipment (Tables)

6 Months Ended

Dec. 31, 2024

Property and Equipment [Abstract]

Schedule of Property and Equipment, at Cost

At December 31, 2024 and June 30, 2024, property and equipment, at cost, consisted of:

	December 31,		June 30,
	2024		2024
Office equipment and furniture	$	486,169	$	461,562
Leasehold improvements		69,137		40,506
Total		555,306		502,068
Accumulated depreciation		229,880		148,582
Total property and equipment, net	$	325,426	$	353,486

Related Party Transactions (Tables)

6 Months Ended

Dec. 31, 2024

Schedule of Due to Related Parties

Due to related parties consists of the following:

Name of related party	December 31, 2024		June 30, 2024
Zhang Liang	$	2,318	$	2,233
Total	$	2,318	$	2,233

Income Taxes (Tables)

6 Months Ended

Dec. 31, 2024

Income Taxes [Abstract]

Schedule of Reconciliation of Income (loss) Before Income Taxes for Domestic and Foreign Locations

A summary of income (loss) before income taxes for domestic and foreign locations for the three and six months ended December 31, 2024 and 2023 is as follows:

	For the Three Months Ended December 31,
	2024			2023
United States	$	(28,728	)	$	(102,290	)
Foreign		636,723			361,191
Income (loss) before income taxes	$	607,995		$	258,901

	For the Six Months Ended December 31,
	2024			2023
United States	$	(138,500	)	$	(135,666	)
Foreign		687,171			830,211
Income (loss) before income taxes	$	548,671		$	694,545

Schedule of U.S. Federal Statutory Income Tax Rate and Effective Tax Rate

The difference between the U.S. federal statutory income tax rate and the Company’s effective tax rate was as follows:

	For the Six Months Ended December 31,
	2024			2023
Income tax (benefit) at USA statutory rate		(21	)%		(21	)%
U.S. valuation allowance		21	%		21	%
Income tax (benefit) at USA effective rate		(0	)%		(0	)%

Schedule of PRC Statutory Income Tax Rate and the PRC Effective Tax Rate

The difference between the PRC statutory income tax rate and the PRC effective tax rate was as follows:

	For the Six Months Ended December 31,
	2024			2023
Income tax (benefit) at PRC statutory rate		25	%		25	%
Utilization of net operating loss carry forward		(7	)%		(1	)%
PRC valuation allowance		-	%		4	%
Other		(2	)%		(2	)%
Income tax (benefit) at PRC effective rate		16	%		26	%

Schedule of Earliest Tax Year that Remain Subject to Examination by Major Jurisdiction

The table below presents the earliest tax year that remains subject to examination by major jurisdiction.

		Earliest tax year that remains subject to examination
U.S. Federal		June 30, 2021
China		June 30, 2020

Leases (Tables)

6 Months Ended

Dec. 31, 2024

Leases [Abstract]

Schedule of Lease Cost

Balance sheet information related to the Company’s leases is presented below:

	December 31, 2024		June 30, 2024
Assets
Operating lease right of use assets	$	41,172	$	50,070
Liabilities
Operating lease liabilities – current	$	17,886	$	17,618
Operating lease liabilities – non-current		18,593		18,314
Total Operating lease liabilities	$	36,479	$	35,932

Schedule of Maturities of Lease Liabilities

Maturities of lease liabilities are as follows:

For the year ending December 31:
2025	$	18,771
2026		18,771
Total lease payments		37,542
Less: imputed interest		(1,063	)
Total lease liabilities	$	36,479

Basic and Diluted Earnings Per Share (Tables)

6 Months Ended

Dec. 31, 2024

Basic and Diluted Earnings Per Share [Abstract]

Schedule of Basic and Diluted Earnings Per Share

The reconciliation of the numerators and denominators of the basic and diluted earnings per share computations is shown as follows:

	For the Three Months Ended December 31,
	2024		2023
Numerator:
Net income attributable to common stockholders	$	463,697	$	148,689
Denominator:
Basic and diluted weighted-average number of shares outstanding		30,005,016		30,005,016
Net income per share:
Basic and diluted	$	0.016	$	0.005

	For the Six Months Ended December 31,
	2024		2023
Numerator:
Net income attributable to common stockholders	$	406,394	$	432,906
Denominator:
Basic and diluted weighted-average number of shares outstanding		30,005,016		30,005,016
Net income per share:
Basic and diluted	$	0.014	$	0.014

Nature of Operations and Basis of Presentation (Details) - shares	Sep. 21, 2023	Oct. 26, 2021	Dec. 31, 2024	Aug. 16, 2021	Jul. 05, 2021	Apr. 09, 2021	Mar. 18, 2021	Sep. 08, 2020
Nature of Operations and Basis of Presentation [Line Items]
Reverse split	1-for-10
Longduoduo Company Limited (Hong Kong) [Member]
Nature of Operations and Basis of Presentation [Line Items]
Shares issued (in Shares)		30,000,008
Ownership percentage		100.00%
Longduoduo Health Technology Company Limited [Member]
Nature of Operations and Basis of Presentation [Line Items]
Ownership percentage				100.00%
Qingguo [Member]
Nature of Operations and Basis of Presentation [Line Items]
Ownership percentage			90.00%					90.00%
Rongbin [Member]
Nature of Operations and Basis of Presentation [Line Items]
Ownership percentage			80.00%				80.00%
Chengheng [Member]
Nature of Operations and Basis of Presentation [Line Items]
Ownership percentage			80.00%			80.00%
Tianju [Member]
Nature of Operations and Basis of Presentation [Line Items]
Ownership percentage			51.00%		51.00%

Summary of Significant Accounting Policies (Details)	3 Months Ended				6 Months Ended		12 Months Ended
Summary of Significant Accounting Policies (Details)	Dec. 31, 2024 USD ($)	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2024 CNY (¥)
Summary of Significant Accounting Policies (Details) [Line Items]
Cash							$ 1,404,042	$ 1,136,562
Working capital							395,609	733,781
Stockholders’ deficit	$ 1,207,878	$ 768,336	$ (87,726)	$ (277,059)	$ 1,207,878	$ (87,726)	780,851	(570,655)
Net income	$ 501,599	$ (59,504)	$ 182,828	$ 294,744	$ 442,095	$ 477,572	1,363,278	$ 21,085
Assets liabilities and net income or loss percent	100.00%				100.00%				100.00%
Insurance coverage	$ 69,000				$ 69,000				¥ 500,000
Cash in excess of the insured amount	$ 1,084,327				$ 1,084,327		826,853
Commission revenue, percentage	99.90%		99.90%		99.90%	99.90%			99.90%
Number of operating segment					1
Sale return and allowance amount					$ 811		$ 923
Sales return percentage	1.40%		1.13%
Supplier Concentration Risk [Member] \| Account Payable [Member] \| One Supplier [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk percentage					11.00%		68.00%
Supplier Concentration Risk [Member] \| Account Payable [Member] \| Two Supplier [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk percentage					23.00%
Supplier Concentration Risk [Member] \| Account Payable [Member] \| Three Supplier [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk percentage					34.00%

Summary of Significant Accounting Policies - Schedule of Longduoduo’s Subsidiaries (Details)	6 Months Ended
	Dec. 31, 2024 HKD ($)
Longduoduo Company Limited [Member]
Schedule of Longduoduo’s Subsidiaries [Line Items]
Place of Incorporation	Hong Kong
Attributable equity interest %	100.00%
Authorized capital	$ 10,000
Longduoduo Health Technology Company Limited [Member]
Schedule of Longduoduo’s Subsidiaries [Line Items]
Place of Incorporation	China
Attributable equity interest %	100.00%
Authorized capital	$ 0
Inner Mongolia Qingguo Health Consulting Company Limited [Member]
Schedule of Longduoduo’s Subsidiaries [Line Items]
Place of Incorporation	China
Attributable equity interest %	90.00%
Authorized capital	$ 0
Inner Mongolia Rongbin Health Consulting Company Limited [Member]
Schedule of Longduoduo’s Subsidiaries [Line Items]
Place of Incorporation	China
Attributable equity interest %	80.00%
Authorized capital	$ 0
Inner Mongolia Chengheng Health Consulting Company Limited [Member]
Schedule of Longduoduo’s Subsidiaries [Line Items]
Place of Incorporation	China
Attributable equity interest %	80.00%
Authorized capital	$ 0
Inner Mongolia Tianju Health Consulting Company Limited [Member]
Schedule of Longduoduo’s Subsidiaries [Line Items]
Place of Incorporation	China
Attributable equity interest %	51.00%
Authorized capital	$ 0

Summary of Significant Accounting Policies - Schedule of Exchange Rates Used for Foreign Currency Translation (Details)	Dec. 31, 2024	Dec. 31, 2023
Assets and liabilities [Member] \| RMB [Member]
Schedule of Exchange Rates Used for Foreign Currency Translation [Line Items]
Exchange rates used for foreign currency translation	7.2985	7.0798
Assets and liabilities [Member] \| HKD to USD [Member]
Schedule of Exchange Rates Used for Foreign Currency Translation [Line Items]
Exchange rates used for foreign currency translation	7.7658	7.8085
Revenue and expenses [Member] \| RMB [Member]
Schedule of Exchange Rates Used for Foreign Currency Translation [Line Items]
Exchange rates used for foreign currency translation	7.1772	7.2208
Revenue and expenses [Member] \| HKD to USD [Member]
Schedule of Exchange Rates Used for Foreign Currency Translation [Line Items]
Exchange rates used for foreign currency translation	7.7868	7.8191

Summary of Significant Accounting Policies - Schedule of Major Suppliers Accounted for Total Cost of Revenue (Details) - Supplier Concentration Risk [Member] - Cost of Revenue [Member] - USD ($)	6 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Supplier A [Member]
Schedule of Major Suppliers Accounted for Total Cost of Revenue [Line items]
Cost of revenue	$ 6,431	$ 25,144
Percentage of Cost of revenue	15.00%	24.00%
Supplier B [Member]
Schedule of Major Suppliers Accounted for Total Cost of Revenue [Line items]
Cost of revenue	$ 11,103	$ 38,176
Percentage of Cost of revenue	25.00%	36.00%
Supplier C [Member]
Schedule of Major Suppliers Accounted for Total Cost of Revenue [Line items]
Cost of revenue	$ 22,137	$ 29,179
Percentage of Cost of revenue	50.00%	28.00%

Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives for Property and Equipment (Details)	Dec. 31, 2024
Office equipment and furniture [Member]
Schedule of Estimated Useful Lives for Property and Equipment [Line Items]
Property and equipment, useful lives	3 years
Minimum [Member] \| Leasehold Improvements [Member]
Schedule of Estimated Useful Lives for Property and Equipment [Line Items]
Property and equipment, useful lives	1 year
Maximum [Member] \| Leasehold Improvements [Member]
Schedule of Estimated Useful Lives for Property and Equipment [Line Items]
Property and equipment, useful lives	5 years

Summary of Significant Accounting Policies - Schedule of Straight-Line Method Over their Estimated Useful Lives (Details)	Dec. 31, 2024
Software [Member]
Schedule of Estimated Useful Lives of Intangible Assets [Line Items]
Software	3 years

Prepayments (Details) - USD ($)	Dec. 31, 2024	Jun. 30, 2024
Prepayments [Abstract]
Prepayments	$ 170,328	$ 124,427

Property and Equipment (Details) - USD ($)	3 Months Ended		6 Months Ended
Property and Equipment (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023
Property and Equipment [Abstract]
Depreciation expense	$ 52,544	$ 23,187	$ 82,542	$ 38,703
Operating expense	50,252	21,255	77,876	35,271
Cost of revenue	$ 2,292	$ 1,932	$ 4,666	$ 3,432

Property and Equipment - Schedule of Property and Equipment, at Cost (Details) - USD ($)	Dec. 31, 2024	Jun. 30, 2024
Property, Plant and Equipment [Line Items]
Total	$ 555,306	$ 502,068
Accumulated depreciation	229,880	148,582
Total property and equipment, net	325,426	353,486
Office equipment and furniture [Member]
Property, Plant and Equipment [Line Items]
Total	486,169	461,562
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Total	$ 69,137	$ 40,506

Related Party Transactions (Details)	Nov. 29, 2023
Mr. Zhang Liang [Member]
Related Party Transactions [Line Items]
Percentage of common stock issued and outstanding	51.00%

Related Party Transactions - Schedule of Due to Related Parties (Details) - USD ($)	Dec. 31, 2024	Jun. 30, 2024
Zhang Liang [Member]
Schedule of Due to Related Parties [Line Items]
Due to related parties	$ 2,318	$ 2,233
Related Party [Member]
Schedule of Due to Related Parties [Line Items]
Due to related parties	$ 2,318	$ 2,233

Income Taxes (Details) - USD ($)	6 Months Ended
Income Taxes (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023	Jun. 30, 2024
Income Taxes [Line Items]
Percentage of profit tax rate		4.00%
Standard enterprise income tax	(2.00%)	(2.00%)
Net operating loss carry forwards	$ 314,133
Allowance on deferred tax assets, percentage	(21.00%)	(21.00%)
Deferred tax assets	$ 13,928		$ 9,696
Incurred losses	$ 138,500
Valuation allowance, percentage	100.00%
Deferred tax assets, valuation allowance	$ 242,521		$ 213,436
Longduoduo Health Technology and Subsidiaries [Member]
Income Taxes [Line Items]
Allowance on deferred tax assets, percentage	100.00%
United States [Member]
Income Taxes [Line Items]
U.S.corporation tax rate	21.00%
Increase in valuation allowance	$ 29,085	$ 28,490
China [Member]
Income Taxes [Line Items]
Accrued of income tax	106,576	216,973
Valuation allowance	$ 0	$ 30,559
China [Member] \| Longduoduo Health Technology and Subsidiaries [Member]
Income Taxes [Line Items]
Standard enterprise income tax	25.00%
Tax Year 2019 [Member] \| Hong Kong [Member]
Income Taxes [Line Items]
Percentage of profit tax rate	8.25%
Profits tax rates	$ 2,000,000
Tax Year 2020 [Member] \| Hong Kong [Member]
Income Taxes [Line Items]
Percentage of profit tax rate	16.50%
Profits tax rates	$ 2,000,000

Income Taxes - Schedule of Reconciliation of Income (loss) Before Income Taxes for Domestic and Foreign Locations (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023
Schedule of Reconciliation of Income (loss) Before Income Taxes for Domestic and Foreign Locations [Abstract]
United States	$ (28,728)	$ (102,290)	$ (138,500)	$ (135,666)
Foreign	636,723	361,191	687,171	830,211
Income (loss) before income taxes	$ 607,995	$ 258,901	$ 548,671	$ 694,545

Income Taxes - Schedule of U.S. Federal Statutory Income Tax Rate and Effective Tax Rate (Details)	6 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Schedule of U.S. Federal Statutory Income Tax Rate and Effective Tax Rate [Abstract]
Income tax (benefit) at USA statutory rate	(21.00%)	(21.00%)
U.S. valuation allowance	21.00%	21.00%
Income tax (benefit) at USA effective rate	0.00%	0.00%

Income Taxes - Schedule of PRC Statutory Income Tax Rate and the PRC Effective Tax Rate (Details)	6 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Schedule of PRC Statutory Income Tax Rate and the PRC Effective Tax Rate [Abstract]
Income tax (benefit) at PRC statutory rate	25.00%	25.00%
Utilization of net operating loss carry forward	(7.00%)	(1.00%)
PRC valuation allowance		4.00%
Other	(2.00%)	(2.00%)
Income tax (benefit) at PRC effective rate	16.00%	26.00%

Income Taxes - Schedule of Earliest Tax Year that Remain Subject to Examination by Major Jurisdiction (Details)	6 Months Ended
	Dec. 31, 2024
U.S. Federal [Member]
Schedule of Earliest Tax Year that Remain Subject to Examination by Major Jurisdiction [Line Items]
Earliest tax year that remains subject to examination	Jun. 30, 2021
China [Member]
Schedule of Earliest Tax Year that Remain Subject to Examination by Major Jurisdiction [Line Items]
Earliest tax year that remains subject to examination	Jun. 30, 2020

Leases (Details)									6 Months Ended
Leases (Details)	Nov. 20, 2024 USD ($) m²	Nov. 20, 2024 CNY (¥) m²	Aug. 14, 2024 USD ($) m²	Aug. 14, 2024 CNY (¥) m²	Apr. 01, 2024 USD ($) m²	Apr. 01, 2024 CNY (¥) m²	Mar. 10, 2024 USD ($) m²	Mar. 10, 2024 CNY (¥) m²	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)
Leases [Line Items]
Lease term									12 months
Noncancelable operating leases \| $									$ 28,354	$ 20,312
Ding Jun [Member]
Leases [Line Items]
Office space (in Square Meters)	611	611
Lease payment	$ 16,720	¥ 120,000
Liu Libao [Member]
Leases [Line Items]
Office space (in Square Meters)							150	150
Lease payment							$ 4,160	¥ 30,000
Han Ruijun [Member]
Leases [Line Items]
Office space (in Square Meters)					595	595
Lease payment					$ 19,000	¥ 137,000
Mongolia Chuangfuhui Enterprise Management Co., Ltd. [Member]
Leases [Line Items]
Office space (in Square Meters)			482	482
Lease payment			$ 30,510	¥ 220,000
Minimum [Member]
Leases [Line Items]
Lease term									1 year
Minimum [Member] \| Borrowing Rate [Member]
Leases [Line Items]
Borrowing rate from bank									3.95%
Maximum [Member]
Leases [Line Items]
Lease term									5 years
Maximum [Member] \| Borrowing Rate [Member]
Leases [Line Items]
Borrowing rate from bank									4.75%

Leases - Schedule of Lease Cost (Details) - USD ($)	Dec. 31, 2024	Jun. 30, 2024
Assets
Operating lease right of use assets	$ 41,172	$ 50,070
Liabilities
Operating lease liabilities – current	17,886	17,618
Operating lease liabilities – non-current	18,593	18,314
Total Operating lease liabilities	$ 36,479	$ 35,932

Leases - Schedule of Maturities of Lease Liabilities (Details) - USD ($)	Dec. 31, 2024	Jun. 30, 2024
Schedule of Maturities of Lease Liabilities [Abstract]
2025	$ 18,771
2026	18,771
Total lease payments	37,542
Less: imputed interest	(1,063)
Total lease liabilities	$ 36,479	$ 35,932

Stockholders’ Equity (Details) - NPR (₨)	Sep. 21, 2023	Dec. 31, 2024	Jun. 30, 2024
Stockholders’ Equity [Line Items]
Certificate of change pursuant	₨ 78.209
Reverse stock split	1-for-10
Authorized shares of common stock	500,000,000	500,000,000	500,000,000
Common Stock [Member]
Stockholders’ Equity [Line Items]
Reverse stock split	1-for-10

Basic and Diluted Earnings Per Share - Schedule of Basic and Diluted Earnings Per Share (Details) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023
Numerator:
Net income attributable to common stockholders	$ 463,697	$ 148,689	$ 406,394	$ 432,906
Denominator:
Basic weighted-average number of shares outstanding	30,005,016	30,005,016	30,005,016	30,005,016
Diluted weighted-average number of shares outstanding	30,005,016	30,005,016	30,005,016	30,005,016
Net income per share:
Basic	$ 0.016	$ 0.005	$ 0.014	$ 0.014
Diluted	$ 0.016	$ 0.005	$ 0.014	$ 0.014

Non-Controlling Interests (Details) - USD ($)	3 Months Ended		6 Months Ended
Non-Controlling Interests (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023	Jun. 30, 2024	Jul. 05, 2021	Apr. 09, 2021	Mar. 18, 2021	Sep. 08, 2020
Non-Controlling Interests [Line Items]
Non-controlling interests balance sheet	$ 117,605		$ 117,605		$ 78,336
Comprehensive income (loss) attributable to common stockholders	400,847	$ 155,468	387,758	$ 438,466
Non-controlling interests	$ 38,695	33,865	$ 39,269	$ 44,463
Non-Controlling Interests [Member]
Non-Controlling Interests [Line Items]
Comprehensive income (loss) attributable to common stockholders		155,466
Non-controlling interests		$ 33,865
Qingguo [Member]
Non-Controlling Interests [Line Items]
Non-controlling interests percentage	90.00%		90.00%						90.00%
Chengheng [Member]
Non-Controlling Interests [Line Items]
Non-controlling interests percentage	80.00%		80.00%				80.00%
Rongbin [Member]
Non-Controlling Interests [Line Items]
Non-controlling interests percentage	80.00%		80.00%					80.00%
Tianju [Member]
Non-Controlling Interests [Line Items]
Non-controlling interests percentage	51.00%		51.00%			51.00%

Longduoduo (PK) (USOTC:LDDD)
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