| NATURE OF OPERATIONS AND BASIS OF PRESENTATION |
NOTE 1. NATURE OF OPERATIONS
AND BASIS OF PRESENTATION Longduoduo
Company Limited (“Longduoduo”, together as a group with Longduoduo’s subsidiaries was referred to the “Company”
or “we”) was incorporated in the State of Nevada on October 25, 2021. The Company provides 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. 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 300,000,000 shares of its common stock to the original shareholders of Longduoduo HK, in exchange for 100% of the outstanding shares of Longduoduo HK (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 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 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 have 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.
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