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 September 30, 2023

☐ 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: 333-260951

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)

419, Floor 4, Comprehensive Building,

Second Light Hospital, Ordos Street,

Yuquan District, Hohhot,

Inner Mongolia,

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 REGISTRANTS INVOLVED IN BANKRUPTCY

PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. 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 30,005,008 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.	5
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.	8

PART I – FINANCIAL INFORMATION

Item 1. Financial Statements.

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

	Page

Consolidated Balance Sheets as of September 30, 2023 (Unaudited) and June 30, 2023	F-1

Consolidated Statements of Operations and Comprehensive Income (Loss) for the Three Months Ended September 30, 2023 and 2022 (Unaudited)	F-2

Consolidated Statements of Changes in Deficit for the Three Months Ended September 30, 2023 and 2022 (Unaudited)	F-3

Consolidated Statements of Cash Flows for the Three Months Ended September 30, 2023 and 2022 (Unaudited)	F-4

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

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

	September 30, 2023			June 30, 2023
	(Unaudited)
Assets
Current Assets:
Cash and cash equivalents	$	729,830		$	1,136,562
Accounts receivable, net		2,056			-
Other receivables		124,649			107,042
Prepayments		283,440			68,341
Inventories		129			820
Total current assets		1,140,104			1,312,765
Property and equipment, net		157,331			152,719
Intangible asset, net		-			3,828
Right-of-use assets		-			13,470
Total assets	$	1,297,435		$	1,482,782

Liabilities and Deficit
Current Liabilities:
Accounts payable	$	738,013		$	1,044,247
Deferred revenue		487,262			588,335
Accrued expenses		67,682			90,858
Due to related parties		26,240			104,611
Security deposits		59,765			54,992
Other payables		25,518			84,015
Operating lease liabilities, current		-			6,579
Other current liabilities		170,014			72,909
Total current liabilities		1,574,494			2,046,546
Operating lease liabilities, less current portion		-			6,891
Total liabilities		1,574,494			2,053,437

Deficit:
Preferred stock; $0.001 par value, 30,000,000 shares authorized, no shares issued and outstanding at September 30, 2023 and June 30, 2023		-			-
Common stock; $0.001 par value, 500,000,000 shares authorized; 30,005,008 and 30,005,008 shares issued and outstanding at September 30, 2023 and June 30, 2023, respectively		30,005			30,005
Additional paid-in capital		7,246,729			7,246,729
Accumulated deficit		(7,600,863	)		(7,885,080	)
Accumulated other comprehensive income		65,170			66,389
Total stockholders’ deficit		(258,959	)		(541,957	)
Non-controlling interests		(18,100	)		(28,698	)
Total deficit		(277,059	)		(570,655	)
Total liabilities and deficit	$	1,297,435		$	1,482,782

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 LOSS

(UNAUDITED)

	For the Three Months Ended September 30,
	2023			2022

Revenues:
Service revenue	$	171,930		$	408,496
Product revenue		-			5,669
Commission revenue		1,415,503			1,398
Total revenues, net		1,587,433			415,563
Cost of revenue:
Cost of service revenue		62,351			155,188
Cost of product revenue		-			275
Total cost of revenues		62,351			155,463
Gross profit		1,525,082			260,100

Selling, general and administrative expenses		1,090,800			575,534
Income (loss) from operations		434,282			(315,434	)
Other income (expense), net		1,362			2
Income (loss) before provision for income taxes		435,644			(315,432	)
Provision for income taxes		140,900			-
Net income (loss)		294,744			(315,432	)
Less: net income (loss) attributable to non-controlling interests		10,527			(34,784	)
Net income (loss) attributable to common stockholders	$	284,217		$	(280,648	)

Comprehensive income (loss):
Net income (loss)	$	294,744		$	(315,432	)
Foreign currency translation adjustment		(1,148	)		63,957
Comprehensive income (loss)		293,596			(251,475	)
Less: comprehensive income (loss) attributable to non-controlling interests		10,598			(28,018	)
Comprehensive income (loss) attributable to the common stockholders	$	282,998		$	(223,457	)

Basic and diluted income (loss) per share	$	0.01		$	(0.01	)
Weighted average number of shares outstanding		30,005,008			30,000,008

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

F-2

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN DEFICIT

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2023 AND SEPTEMBER 30, 2022

(UNAUDITED)

	Common stock				Additional					Accumulated Other		Total			Non-
	Number of Shares		Amount		Paid-in Capital		Accumulated Deficit			Comprehensive Income		Stockholder’ Deficit			controlling Interest			Total Deficit
Balance at June 30, 2022		30,000,008	$	30,000	$	6,862,234	$	(7,845,991	)	$	24,971	$	(928,786	)	$	(93,553	)	$	(1,022,339	)
Net loss		-		-		-		(280,648	)		-		(280,648	)		(34,784	)		(315,432	)
Foreign currency translation adjustment		-		-		-		-			57,191		57,191			6,766			63,957
Balance at September 30, 2022		30,000,008	$	30,000	$	6,862,234	$	(8,126,639	)	$	82,162	$	(1,152,243	)	$	(121,571	)	$	(1,273,814	)

	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	)

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 Three Months Ended September 30,
	2023			2022
Cash Flows from Operating Activities
Net income (loss)	$	294,744		$	(315,432	)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation		15,516			18,290
Amortization		-			325
Operating lease expense		2,533			23,373
Loss on disposal of fixed assets		3,685			-
Changes in operating assets and liabilities:
Accounts receivable		(2,073	)		-
Other receivables		(18,336	)		15,620
Prepayments		(219,754	)		18,864
Inventories		693			1,035
Due from related parties		(5,073	)		(34,390	)
Accounts payable		(303,001	)		(25,457	)
Deferred revenue		(98,675	)		73,581
Accrued expenses		(22,989	)		(29,680	)
Due to related parties		(75,333	)		28,899
Security deposits		4,773			156,605
Other payables		(58,172	)		225,101
Payment of operating lease liabilities		-			(16,069	)
Other current liabilities		98,293			509
Net cash provided by (used in) operating activities		(383,169	)		141,174

Cash Flows from Investing Activities
Purchase of property, plant and equipment		(20,849	)		(49,447	)
Purchase of intangible asset		-			(5,843	)
Net cash used in investing activities		(20,849	)		(55,290	)

Cash Flows from Financing Activities
Proceeds from short-term borrowing from third party		-			37,981
Net cash provided by financing activities		-			37,981

Effect of exchange rate fluctuation on cash and cash equivalents		(2,714	)		(23,768	)
Net increase (decrease) in cash and cash equivalents		(406,732	)		100,097

Cash and cash equivalents, beginning of period		1,136,562			356,672
Cash and cash equivalents, end of period	$	729,830		$	456,769

Supplemental disclosure of cash flow information
Cash paid for income taxes	$	-		$	-
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 THREE MONTHS ENDED SEPTEMBER 30, 2023 AND SEPTEMBER 30, 2022

(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. Initially acting in a principal capacity, the Company provided 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 third-party providers 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 it was established.

●

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

●

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

F-5

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2023 AND SEPTEMBER 30, 2022

(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 September 30, 2023, the Company had negative working capital of $434,390 and negative stockholders’ equity of $277,059. For the three months ended September 30, 2023 and September 30, 2022, the Company had net income of $294,744 and net loss of $315,432, respectively. These factors among others raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. The financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Management plans to expand product offerings and to increase its number of customers in order to provide sufficient funds to continue operations as a going concern. However, there is no assurance that the Company will be successful in accomplishing its plans.

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 September 30, 2023 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 THREE MONTHS ENDED SEPTEMBER 30, 2023 AND SEPTEMBER 30, 2022

(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 Three Months Ended September 30,
		2023	2022
		(USD to RMB/USD to HKD)	(USD to RMB/USD to HKD)
Assets and liabilities	period end exchange rate	7.2952/7.8314	7.1128/7.8499
Revenue and expenses	period weighted average	7.2364/7.8243	6.8456/7.8480

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$68,000). As of September 30, 2023 and June 30, 2023, the Company had $278,897 and $606,483 cash in excess of the insured amount, respectively.

For the three months ended September 30, 2023, 99.9% of commission revenue was attributable to the Company’s introduction of customers to a single service provider. For the three months ended September 30, 2022, no customer accounted for more than 10% of revenue.

For the three months ended September 30, 2023 and 2022, the Company had four major suppliers that accounted for over 10% of its total cost of revenue.

	For the Three Months Ended September 30, 2023					For the Three Months Ended September 30, 2022
	Cost of revenue		Percentage of Cost of revenue			Cost of revenue		Percentage of Cost of revenue

Supplier A	$	20,406		33	%	$	46,250		30	%
Supplier B		19,032		31	%		35,391		23	%
Supplier C		15,141		24	%		31,876		21	%
Supplier D		5,423		9	%		29,721		19	%

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 September 30, 2023 and June 30, 2023.

F-7

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2023 AND SEPTEMBER 30, 2022

(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 three months ended September 30, 2023 and 2022.

Financial assets and liabilities of the Company are primarily comprised of cash and cash equivalents, accounts receivable, net, other receivables, accounts payable, accrued expenses, due to related parties, security deposits and other payables. As of September 30, 2023 and June 30, 2023, the carrying values of these financial instruments approximated their fair values due to the short-term maturity of these instruments.

F-8

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2023 AND SEPTEMBER 30, 2022

(UNAUDITED)

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 and Product Revenue

The Company sells healthcare packages, including healthcare consulting services and healthcare products. Customers may purchase a healthcare services package, or healthcare services combined with nutritional products. Currently all sales of products are bundled with healthcare services. The combination of services and products are generally capable of being distinct and accounted for as separate performance obligations. For the sale of healthcare packages that include services and products, the Company allocates revenues based on their relative selling prices.

The Company sells a healthcare service package to a customer, which represents 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 $5,308 and $15,406 as of September 30, 2023 and June 30, 2023, respectively. Management’s provision for sales returns and allowances was 1% and 1.85%, respectively, of the total service revenue for the three months ended September 30, 2023 and June 30, 2023.

Product revenue results from the sale of healthcare and nutritional products, including Collagen peptide, Calcium tablets and other products. The Company recognizes revenue when the product has been delivered and ownership and risk of loss have been transferred to the customer. The Company accepts returns provided the products are well packaged and can be resold. Management regularly reviews the sales returns and allowances based on historical experience. The liability for sales returns and allowances relating to the sale of healthcare products amounted to $0 and $229 as of September 30, 2023 and June 30, 2023, respectively. Management’s provision for sales returns and allowances was 0% and 1.26%, respectively, of the total product revenue for the three months ended September 30, 2023 and 2022.

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 THREE MONTHS ENDED SEPTEMBER 30, 2023 AND SEPTEMBER 30, 2022

(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 September 30, 2023 and June 30, 2023, 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.

NOTE 3. PREPAYMENTS

Prepayments represent payments in advance to suppliers for expenses, equipment, leasing and products. As of September 30, 2023 and June 30, 2023 prepayments were $283,440 and $68,341, respectively.

F-10

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2023 AND SEPTEMBER 30, 2022

(UNAUDITED)

NOTE 4. PROPERTY AND EQUIPMENT

At September 30, 2023 and June 30, 2023, property and equipment, at cost, consisted of:

	September 30,			June 30,
	2023			2023

Office equipment and furniture	$	219,691		$	204,645
Leasehold improvements		29,896			72,026
Total		249,587			276,671
Accumulated depreciation		(92,256	)		(123,952	)
Total property and equipment, net	$	157,331		$	152,719

The Company recorded depreciation expense of $15,516 for the three months ended September 30, 2023, of which $14,016 was recorded as operating expense and $1,500 was recorded as cost of revenue.

The Company recorded depreciation expense of $18,290 for the three months ended September 30, 2022, of which $16,479 was recorded as operating expense and $1,811 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	September 30, 2023		June 30, 2023
Zhang Liang	$	19,368	$	69,419
Zhou Hongxiao		6,872		35,192
Total	$	26,240	$	104,611

Zhang Liang is the President, Chairman of the Board, director and a shareholder of Longduoduo, and Zhou Hongxiao is the CEO of Longduoduo. 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. The applicable statutory tax rate is 16.5%. The Company did not have any income (loss) subject to the Hong Kong profits tax.

China

Longduoduo Health Technology and subsidiaries are subject to a 25% standard enterprise income tax in the PRC. The Company accrued $140,900 of PRC income tax for the three months ended September 30, 2023. There was no provision for income taxes for the three months ended September 30, 2022.

F-11

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2023 AND SEPTEMBER 30, 2022

(UNAUDITED)

A summary of income (loss) before income taxes for domestic and foreign locations for the three months ended September 30, 2023 and 2022 is as follows:

	For the Three Months Ended September 30,
	2023			2022
United States	$	(33,376	)	$	(57,410	)
Foreign		469,020			(258,022	)
Total Income (loss) before income taxes	$	435,644		$	(315,432	)

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

	For the Three Months Ended September 30,
	2023			2022
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 Three Months Ended September 30,
	2023			2022
Income tax (benefit) at PRC statutory rate		25	%		(25	)%
Utilization of net operating loss carry forward		(1	)%		-
PRC valuation allowance		8	%		25	%
Other		(2	)%		-
Income tax (benefit) at PRC effective rate		30	%		(0	)%

For the three months ended September 30, 2022, the Company did not recognize deferred tax assets since at that time it did not appear more likely than not that it would 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 September 30, 2023, Longduoduo Health Technology and its subsidiaries have total net operating loss carry forwards of approximately $496,332 in the PRC that expire through 2028. Due to the uncertainty of utilizing these carry forwards, the Company provided a 100% allowance on all deferred tax assets of approximately $124,083 and $87,494 related to its operations in the PRC as of September 30, 2023 and June 30, 2023, respectively. $82,148 of the PRC valuation allowance was applied to taxable income realized in the three months ended September 30, 2023; the PRC valuation allowance increased by $65,038 for the three months ended September 30, 2022.

The Company has incurred losses from its United States operations during the three months ended September 30, 2023 of approximately $33,376. 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 $178,336 and $171,327 against the deferred tax assets related to the Company’s United States operations as of September 30, 2023 and June 30, 2023, 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 $7,009 and $12,056 for the three months ended September 30, 2023, and 2022, respectively.

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

In April 2021, Qingguo entered into an operating cooperation agreement with Hohhot Aihua Traditional Chinese Medicine Hospital. Under the terms Qingguo was able to use office space (approximately 700 square meters) free of charge during the period between April 1, 2021 to March 31, 2026. On May 27, 2022, the agreement was amended to provide for the lease of this office space under a non-cancellable operating lease agreement. Under terms of the lease agreement, from May 27, 2022, Qingguo was committed to make lease payments of approximately $9,295 per year for 1 year.

F-12

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2023 AND SEPTEMBER 30, 2022

(UNAUDITED)

On July 2, 2022 the Company leased a staff dormitory under a non-cancellable operating lease agreement with a third party, Xi Ling. Under the terms of the agreement, the Company was committed to make total lease payments of $20,561, or RMB 150,000, with lease payments of $6,854 per year for the lease period from July 2, 2022 to July 2, 2025. On June 30, 2023, the agreement was terminated.

On April 4, 2023, Chengheng leased office space (approximately 957 square meters) under an operating lease agreement with Jinrong Holding (Hainan) Group Co., LTD. Inner Mongolia branch. Under the terms of the agreement, Chengheng is committed to make lease payments of approximately $19,758 (RMB 144,140) for the period between April 9, 2023 and April 8, 2024.

On August 31, 2023, 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 $30,157 (RMB 220,000) for the period between September 10, 2023 and September 10, 2024.

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 $0 and $23,373 for the three months ended September 30, 2023 and 2022, respectively.

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

	September 30, 2023		June 30, 2023
Assets
Operating lease right of use assets	$	-	$	13,470
Liabilities
Operating lease liabilities – current	$	-	$	6,579
Operating lease liabilities – non-current		-		6,891
Total Operating lease liabilities	$	-	$	13,470

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

As of September 30, 2023, the remaining minimum lease payments under the above leases (none remaining with an initial term in excess of one year) are due as follows:

Year ending June 30, 2024	$	32,496
Year ending June 30, 2025		5,026
Total	$	37,522

F-13

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2023 AND SEPTEMBER 30, 2022

(UNAUDITED)

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 September 30, 2023 and June 30, 2023.

NOTE 9. STOCKHOLDERS’ DEFICIT

On February 20, 2023, the Company issued 5,000 common shares (valued at $384,500) to Kang Liping (Chief Financial Officer of the Company) as compensation.

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.

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 September 30,
	2023		2022
Numerator:
Net income (loss) attributable to common stockholders	$	284,217	$	(280,648	)
Denominator:
Basic and diluted weighted-average number of shares outstanding		30,005,008		30,000,008
Net income (loss) per share:
Basic and diluted	$	0.01	$	(0.01	)

F-14

LONGDUODUO COMPANY LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2023 AND SEPTEMBER 30, 2022

(UNAUDITED)

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 September 30, 2023, respectively.

As of September 30, 2023 and June 30, 2023, the non-controlling interests in the consolidated balance sheet was ($18,100) and ($28,698), respectively.

For the three months ended September 30, 2023, the comprehensive income attributable to common stockholders and non-controlling interests were $282,998 and $10,598, respectively.

For the three months ended September 30, 2022, the comprehensive loss attributable to common stockholders and non-controlling interests were $223,457 and $28,018, 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 September 30, 2023, 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

The following table shows key components of the unaudited results of operations during the three months ended September 30, 2023 and 2022:

	For the Three Months Ended
	September 30,
	2023		2022			Change
	(Unaudited)		(Unaudited)			$			%
Total revenue	$	1,587,433	$	415,563		$	1,171,870			282	%
Cost of revenue		62,351		155,463			(93,112	)		(60	)%
Gross Profit		1,525,082		260,100			1,264,982			486	%
Total operating expenses		1,090,800		575,534			515,266			90	%
Income (loss) from operations		434,282		(315,434	)		749,716			(238	)%
Other income, net		1,362		2			1,360			68000	%
Income (Loss) before income taxes		435,644		(315,432	)		751,076			(238	)%
Income tax		140,900		-			140,900			n/a
Net Income (Loss)	$	294,744	$	(315,432	)	$	610,176			(193	)%

During the three months ended September 30, 2023, our revenue was total $1,587,433, of which $171,930 was attributable to the sale of healthcare services and healthcare products, primarily derived from sales of “Immunological Ozonated Autohemotherapy”, “Meridian-regulating and Consciousness-restoring Iatrotechnics”, “Assay”, “PRP” and other healthcare services. The remaining $1,415,503 of revenue was commission revenue that arose from a contract the Company made in June 2023 to act as sales agent for a single healthcare provider. From June of 2023, the Company focused its marketing on the sales of preventive healthcare solutions provided by our contractor. Since the contractor is responsible for providing all services, we recorded our portion of the customer payments as a commission on sales of the contractor’s services As of September 30, 2023, we operate through five entities: Longduoduo Health Technology, Tianju, Qingguo, Rongbin and Chengheng, which are established in Ordos, Ulanqab, Huhhot, Baotou and Ordos, respectively, the four of largest cities in Inner Mongolia of China.

There is no direct cost that we incur when we refer a customer to our contractor. Therefore, cost of revenue on our Statements of Operations consists entirely of the cost we incur when our subsidiaries provide healthcare services for our customers and the cost of purchasing products. During the three months ended September 30, 2023, our cost of revenue was $62,351, with the result that our gross profit was $1,525,082, a gross margin of more than 96%. Gross margin at that level was sufficient to operate profitably. However, we realized only $284,217 in income from operations for the three months ended September 30, 2023 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.

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 September 30, 2023 increased by $515,266, primarily attributable to:

●

$654,452 in advertising and promotion expenses incurred during the three months ended September 30, 2023, compared to $223,219 recorded during the three months ended September 30, 2022.

●

$186,651 in salaries and benefit expenses in the three months ended September 30, 2023, compared to $189,990 during the three months ended September 30, 2022.

●

$203,965 in office expenses during the three months ended September 30, 2023, compared to $99,958 during the three months ended September 30, 2022. The increase was mainly attributable to the fact that the growth of business has led to an increase in daily expenses.

As described above, our net income for the three months ended September 30, 2023 was $294,744, compared to a net loss of $315,432 for the three months ended September 30, 2022.

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 September 30, 2023 and 2022, foreign currency translation adjustments of $(1,148) and $63,957, 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 September 30, 2023, the Company had $729,830 in cash and cash equivalents. On the same date, we had a working capital deficit of $434,390, primarily because we had received $487,262 from customers as prepayment for future services and products but used the majority of the deposited sums to pay ongoing expenses and had only $283,440 in prepayments on our September 30, 2023 balance sheet. 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 raising additional funds from a public offering and/or debt financing. We expect Zhang Liang, our President, 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 three months ended September 30, 2023 and 2022.

	For the Three Months Ended September 30,
	2023			2022
	(Unaudited)			(Unaudited)			Change
Net cash provided by (used in) operating activities	$	(383,169	)	$	141,174		$	256,177
Net cash used in investing activities		(20,849	)		(55,290	)		51,737
Net cash provided by financing activities		-			37,981			7,072
Effect of exchange rate fluctuation on cash and cash equivalents		(2,714	)		(23,768	)		(23,389	)
Net increase (decrease) in cash and cash equivalents		(406,732	)		100,097			291,597
Cash and cash equivalents, beginning of period		1,136,562			356,672			83,556
Cash and cash equivalents, end of period	$	729,830		$	456,769		$	375,153

Net Cash Provided by (Used in) Operating Activities

For the three months ended September 30, 2023, we used $383,169 cash in our operating activities, compared to $141,174 provided by operating activities for the three months ended September 30, 2022. We incurred negative cash flow in the three months ended September 30, 2023, despite recording net income, because we used $219,754 to make prepayments in anticipation of future growth and applied $303,001 to reduce our accounts payable balance. Cash provided by operations during the three months ended September 30, 2022, notwithstanding our net loss for that period, was primarily due to $230,186 in deposits that we received plus an increase of $225,101 in our other payables balance.

Net Cash Used in Investing Activities

Net cash used in investing activities for the three months ended September 30, 2023 was $20,849, compared to $55,290 for the three months ended September 30, 2022. The cash was used for the purchase of fixed assets and office decoration.

Net Cash Provided by Financing Activities

Net cash provided by financing activities for the three months ended September 30, 2023 was $nil, compared to $37,981 for the three months ended September 30, 2022 that was the proceeds of a loan from a third party.

Trends, Events and Uncertainties

There is substantial doubt about our ability to continue as a going concern as a result of our lack of significant revenues and recurring losses. If we are unable to generate significant revenue or secure additional financing, we may be required to cease or curtail our operations.

The COVID-19 pandemic has had a significant adverse impact and created many uncertainties related to our business, and we expect that it will continue to do so. The Company is experiencing challenges in sales, which have increased the Company’s financial uncertainty. Our future business outlook and expectations are very uncertain due to the impact of the COVID-19 pandemic and are very difficult to quantify. It is difficult to assess or predict the impact of this unprecedented event on our business, financial results or financial condition. Factors that will impact the extent to which the COVID-19 pandemic affects our business, financial results and financial condition include: the duration, spread and severity of the pandemic; the actions taken to contain the virus or treat its impact, including government actions to mitigate the economic impact of the pandemic; and how quickly and to what extent normal economic and operating conditions can resume, including whether any future outbreaks interrupt the economic recovery.

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.

Off-Balance Sheet Arrangements

We do not currently have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition or results of 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 of our consolidated financial statements included in this annual 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 September 30, 2023. 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 September 30, 2023 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, 2023, as filed with the SEC on November 14, 2023.

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

During the quarter ended September 30, 2023, 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 September 30, 2023.

Item 3. Defaults upon Senior Securities.

Not applicable

Item 4. Mine Safety Disclosure

Not applicable.

Item 5. Other Information.

None.

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	November 20, 2023
Zhou Hongxiao	(Principal Executive Officer)

/s/ Kang Liping	Chief Financial Officer	November 20, 2023
Kang Liping	(Principal Financial and Accounting Officer)

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Exhibit 31.1

Certification of Principal Executive Officer

Section 302 Certification

I, Zhou Hongxiao, certify that:

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

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;

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

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: November 20, 2023

/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;

(a)

(b)

(c)

(d)

(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: November 20, 2023	/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 September 30, 2023, 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: November 20, 2023
	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 September 30, 2023, 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: November 20, 2023
	Kang Liping
Title:	Chief Financial Officer (Principal Financial Officer)

Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Sep. 30, 2023	Nov. 20, 2023
Document Information Line Items
Entity Registrant Name	LONGDUODUO COMPANY LIMITED
Document Type	10-Q
Current Fiscal Year End Date	--06-30
Entity Common Stock, Shares Outstanding		30,005,008
Amendment Flag	false
Entity Central Index Key	0001892316
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	333-260951
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	37-2018431
Entity Address, Address Line One	419, Floor 4, Comprehensive Building
Entity Address, Address Line Two	Second Light Hospital, Ordos Street
Entity Address, City or Town	Inner Mongolia
Entity Address, Country	CN
City Area Code	+86
Entity Address, Postal Zip Code	0472
Local Phone Number	510 4980
Entity Interactive Data Current	Yes

Consolidated Balance Sheets - USD ($)	Sep. 30, 2023	Jun. 30, 2023
Current Assets:
Cash and cash equivalents	$ 729,830	$ 1,136,562
Accounts receivable, net	2,056
Other receivables	124,649	107,042
Prepayments	283,440	68,341
Inventories	129	820
Total current assets	1,140,104	1,312,765
Property and equipment, net	157,331	152,719
Intangible asset, net		3,828
Right-of-use assets		13,470
Total assets	1,297,435	1,482,782
Current Liabilities:
Accounts payable	738,013	1,044,247
Deferred revenue	487,262	588,335
Accrued expenses	67,682	90,858
Security deposits	59,765	54,992
Other payables	25,518	84,015
Operating lease liabilities, current		6,579
Other current liabilities	170,014	72,909
Total current liabilities	1,574,494	2,046,546
Operating lease liabilities, less current portion		6,891
Total liabilities	1,574,494	2,053,437
Deficit:
Preferred stock; $0.001 par value, 30,000,000 shares authorized, no shares issued and outstanding at September 30, 2023 and June 30, 2023
Common stock; $0.001 par value, 500,000,000 shares authorized; 30,005,008 and 30,005,008 shares issued and outstanding at September 30, 2023 and June 30, 2023, respectively	30,005	30,005
Additional paid-in capital	7,246,729	7,246,729
Accumulated deficit	(7,600,863)	(7,885,080)
Accumulated other comprehensive income	65,170	66,389
Total stockholders’ deficit	(258,959)	(541,957)
Non-controlling interests	(18,100)	(28,698)
Total deficit	(277,059)	(570,655)
Total liabilities and deficit	1,297,435	1,482,782
Related Party
Current Liabilities:
Due to related parties	$ 26,240	$ 104,611

Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2023	Jun. 30, 2023
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	30,005,008	30,000,008
Common stock; shares outstanding	30,005,008	30,000,008

Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($)	3 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Revenues:
Service revenue	$ 171,930	$ 408,496
Product revenue		5,669
Commission revenue	1,415,503	1,398
Total revenues, net	1,587,433	415,563
Cost of revenue:
Cost of service revenue	62,351	155,188
Cost of product revenue		275
Total cost of revenues	62,351	155,463
Gross profit	1,525,082	260,100
Selling, general and administrative expenses	1,090,800	575,534
Income (loss) from operations	434,282	(315,434)
Other income (expense), net	1,362	2
Income (loss) before provision for income taxes	435,644	(315,432)
Provision for income taxes	140,900
Net income (loss)	294,744	(315,432)
Less: net income (loss) attributable to non-controlling interests	10,527	(34,784)
Net income (loss) attributable to common stockholders	284,217	(280,648)
Comprehensive income (loss):
Net income (loss)	294,744	(315,432)
Foreign currency translation adjustment	(1,148)	63,957
Comprehensive income (loss)	293,596	(251,475)
Less: comprehensive income (loss) attributable to non-controlling interests	10,598	(28,018)
Comprehensive income (loss) attributable to the common stockholders	$ 282,998	$ (223,457)
Basic and diluted income (loss) per share (in Dollars per share)	$ 0.01	$ (0.01)
Weighted average number of shares outstanding (in Shares)	30,005,008	30,000,008

Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) (Parentheticals) - $ / shares	3 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Diluted loss per share (in Dollars per share)	$ 0.01	$ (0.01)
Weighted average number of shares outstanding (in Shares)	30,005,008	30,000,008

Consolidated Statements of Changes in Equity Deficit (Unaudited) - USD ($)	Common stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss	Total Stockholder’ Deficit	Non-controlling Interest	Total
Balance at Jun. 30, 2022	$ 30,000	$ 6,862,234	$ (7,845,991)	$ 24,971	$ (928,786)	$ (93,553)	$ (1,022,339)
Balance (in Shares) at Jun. 30, 2022	30,000,008
Net income (loss)			(280,648)		(280,648)	(34,784)	(315,432)
Foreign currency translation adjustment				57,191	57,191	6,766	63,957
Balance at Sep. 30, 2022	$ 30,000	6,862,234	(8,126,639)	82,162	(1,152,243)	(121,571)	(1,273,814)
Balance (in Shares) at Sep. 30, 2022	30,000,008
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						30,000,008
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						30,005,008

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash Flows from Operating Activities
Net income (loss)	$ 294,744	$ (315,432)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation	15,516	18,290
Amortization		325
Operating lease expense	2,533	23,373
Loss on disposal of fixed assets	3,685
Changes in operating assets and liabilities:
Accounts receivable	(2,073)
Other receivables	(18,336)	15,620
Prepayments	(219,754)	18,864
Inventories	693	1,035
Due from related parties	(5,073)	(34,390)
Accounts payable	(303,001)	(25,457)
Deferred revenue	(98,675)	73,581
Accrued expenses	(22,989)	(29,680)
Due to related parties	(75,333)	28,899
Security deposits	4,773	156,605
Other payables	(58,172)	225,101
Payment of operating lease liabilities		(16,069)
Other current liabilities	98,293	509
Net cash provided by (used in) operating activities	(383,169)	141,174
Cash Flows from Investing Activities
Purchase of property, plant and equipment	(20,849)	(49,447)
Purchase of intangible asset		(5,843)
Net cash used in investing activities	(20,849)	(55,290)
Cash Flows from Financing Activities
Proceeds from short-term borrowing from third party		37,981
Net cash provided by financing activities		37,981
Effect of exchange rate fluctuation on cash and cash equivalents	(2,714)	(23,768)
Net increase (decrease) in cash and cash equivalents	(406,732)	100,097
Cash and cash equivalents, beginning of period	1,136,562	356,672
Cash and cash equivalents, end of period	729,830	456,769
Supplemental disclosure of cash flow information
Cash paid for income taxes
Cash paid for interest expense

Nature of Operations and Basis of Presentation

3 Months Ended

Sep. 30, 2023

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

3 Months Ended

Sep. 30, 2023

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 September 30, 2023 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 Three Months Ended September 30,
		2023	2022
		(USD to RMB/USD to HKD)	(USD to RMB/USD to HKD)
Assets and liabilities	period end exchange rate	7.2952/7.8314	7.1128/7.8499
Revenue and expenses	period weighted average	7.2364/7.8243	6.8456/7.8480

F. Concentration of credit risk

For the three months ended September 30, 2023 and 2022, the Company had four major suppliers that accounted for over 10% of its total cost of revenue.

	For the Three Months Ended September 30, 2023					For the Three Months Ended September 30, 2022
	Cost of revenue		Percentage of Cost of revenue			Cost of revenue		Percentage of Cost of revenue

Supplier A	$	20,406		33	%	$	46,250		30	%
Supplier B		19,032		31	%		35,391		23	%
Supplier C		15,141		24	%		31,876		21	%
Supplier D		5,423		9	%		29,721		19	%

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 three months ended September 30, 2023 and 2022.

K. Segment information and geographic data

L. Revenue recognition

Service and Product 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

3 Months Ended

Sep. 30, 2023

Prepayments [Abstract]

PREPAYMENTS

NOTE 3. PREPAYMENTS

Prepayments represent payments in advance to suppliers for expenses, equipment, leasing and products. As of September 30, 2023 and June 30, 2023 prepayments were $283,440 and $68,341, respectively.

Property and Equipment

3 Months Ended

Sep. 30, 2023

Property and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 4. PROPERTY AND EQUIPMENT

At September 30, 2023 and June 30, 2023, property and equipment, at cost, consisted of:

	September 30,			June 30,
	2023			2023

Office equipment and furniture	$	219,691		$	204,645
Leasehold improvements		29,896			72,026
Total		249,587			276,671
Accumulated depreciation		(92,256	)		(123,952	)
Total property and equipment, net	$	157,331		$	152,719

The Company recorded depreciation expense of $15,516 for the three months ended September 30, 2023, of which $14,016 was recorded as operating expense and $1,500 was recorded as cost of revenue.

The Company recorded depreciation expense of $18,290 for the three months ended September 30, 2022, of which $16,479 was recorded as operating expense and $1,811 was recorded as cost of revenue.

Related Party Transactions

3 Months Ended

Sep. 30, 2023

RELATED PARTY TRANSACTIONS

NOTE 5. RELATED PARTY TRANSACTIONS

Due to related parties

Due to related parties consists of the following:

Name of related party	September 30, 2023		June 30, 2023
Zhang Liang	$	19,368	$	69,419
Zhou Hongxiao		6,872		35,192
Total	$	26,240	$	104,611

Income Taxes

3 Months Ended

Sep. 30, 2023

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 months ended September 30, 2023 and 2022 is as follows:

	For the Three Months Ended September 30,
	2023			2022
United States	$	(33,376	)	$	(57,410	)
Foreign		469,020			(258,022	)
Total Income (loss) before income taxes	$	435,644		$	(315,432	)

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

	For the Three Months Ended September 30,
	2023			2022
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 Three Months Ended September 30,
	2023			2022
Income tax (benefit) at PRC statutory rate		25	%		(25	)%
Utilization of net operating loss carry forward		(1	)%		-
PRC valuation allowance		8	%		25	%
Other		(2	)%		-
Income tax (benefit) at PRC effective rate		30	%		(0	)%

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

Leases

3 Months Ended

Sep. 30, 2023

Leases [Abstract]

LEASES

NOTE 7. LEASES

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

	September 30, 2023		June 30, 2023
Assets
Operating lease right of use assets	$	-	$	13,470
Liabilities
Operating lease liabilities – current	$	-	$	6,579
Operating lease liabilities – non-current		-		6,891
Total Operating lease liabilities	$	-	$	13,470

As of September 30, 2023, the remaining minimum lease payments under the above leases (none remaining with an initial term in excess of one year) are due as follows:

Year ending June 30, 2024	$	32,496
Year ending June 30, 2025		5,026
Total	$	37,522

Contingencies

3 Months Ended

Sep. 30, 2023

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 September 30, 2023 and June 30, 2023.

Stockholders' Deficit

3 Months Ended

Sep. 30, 2023

Stockholders' Deficit [Abstract]

STOCKHOLDERS' DEFICIT

NOTE 9. STOCKHOLDERS’ DEFICIT

On February 20, 2023, the Company issued 5,000 common shares (valued at $384,500) to Kang Liping (Chief Financial Officer of the Company) as compensation.

Basic and Diluted Earnings Per Share

3 Months Ended

Sep. 30, 2023

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 September 30,
	2023		2022
Numerator:
Net income (loss) attributable to common stockholders	$	284,217	$	(280,648	)
Denominator:
Basic and diluted weighted-average number of shares outstanding		30,005,008		30,000,008
Net income (loss) per share:
Basic and diluted	$	0.01	$	(0.01	)

Non-Controlling Interests

3 Months Ended

Sep. 30, 2023

Non-Controlling Interests [Abstract]

NON-CONTROLLING INTERESTS

NOTE 11. NON-CONTROLLING INTERESTS

As of September 30, 2023 and June 30, 2023, the non-controlling interests in the consolidated balance sheet was ($18,100) and ($28,698), respectively.

For the three months ended September 30, 2023, the comprehensive income attributable to common stockholders and non-controlling interests were $282,998 and $10,598, respectively.

For the three months ended September 30, 2022, the comprehensive loss attributable to common stockholders and non-controlling interests were $223,457 and $28,018, respectively.

Subsequent Events

3 Months Ended

Sep. 30, 2023

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 12. SUBSEQUENT EVENTS

Accounting Policies, by Policy (Policies)

3 Months Ended

Sep. 30, 2023

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 September 30, 2023 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 Three Months Ended September 30,
		2023	2022
		(USD to RMB/USD to HKD)	(USD to RMB/USD to HKD)
Assets and liabilities	period end exchange rate	7.2952/7.8314	7.1128/7.8499
Revenue and expenses	period weighted average	7.2364/7.8243	6.8456/7.8480

Concentration of credit risk

F. Concentration of credit risk

For the three months ended September 30, 2023 and 2022, the Company had four major suppliers that accounted for over 10% of its total cost of revenue.

	For the Three Months Ended September 30, 2023					For the Three Months Ended September 30, 2022
	Cost of revenue		Percentage of Cost of revenue			Cost of revenue		Percentage of Cost of revenue

Supplier A	$	20,406		33	%	$	46,250		30	%
Supplier B		19,032		31	%		35,391		23	%
Supplier C		15,141		24	%		31,876		21	%
Supplier D		5,423		9	%		29,721		19	%

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 three months ended September 30, 2023 and 2022.

Segment information and geographic data

K. Segment information and geographic data

Revenue recognition

L. Revenue recognition

Service and Product 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)

3 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Schedule of Longduoduo's Subsidiaries

Longduoduo’s subsidiaries as of September 30, 2023 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 Foreign Currency Translation

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

		For the Three Months Ended September 30,
		2023	2022
		(USD to RMB/USD to HKD)	(USD to RMB/USD to HKD)
Assets and liabilities	period end exchange rate	7.2952/7.8314	7.1128/7.8499
Revenue and expenses	period weighted average	7.2364/7.8243	6.8456/7.8480

Schedule of Major Suppliers Accounted for Total Cost of Revenue

For the three months ended September 30, 2023 and 2022, the Company had four major suppliers that accounted for over 10% of its total cost of revenue.

	For the Three Months Ended September 30, 2023					For the Three Months Ended September 30, 2022
	Cost of revenue		Percentage of Cost of revenue			Cost of revenue		Percentage of Cost of revenue

Supplier A	$	20,406		33	%	$	46,250		30	%
Supplier B		19,032		31	%		35,391		23	%
Supplier C		15,141		24	%		31,876		21	%
Supplier D		5,423		9	%		29,721		19	%

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 Intangible Assets

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)

3 Months Ended

Sep. 30, 2023

Property and Equipment [Abstract]

Schedule of Property and Equipment

At September 30, 2023 and June 30, 2023, property and equipment, at cost, consisted of:

	September 30,			June 30,
	2023			2023

Office equipment and furniture	$	219,691		$	204,645
Leasehold improvements		29,896			72,026
Total		249,587			276,671
Accumulated depreciation		(92,256	)		(123,952	)
Total property and equipment, net	$	157,331		$	152,719

Related Party Transactions (Tables)

3 Months Ended

Sep. 30, 2023

Schedule of Related Parties

Due to related parties consists of the following:

Name of related party	September 30, 2023		June 30, 2023
Zhang Liang	$	19,368	$	69,419
Zhou Hongxiao		6,872		35,192
Total	$	26,240	$	104,611

Income Taxes (Tables)

3 Months Ended

Sep. 30, 2023

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 months ended September 30, 2023 and 2022 is as follows:

	For the Three Months Ended September 30,
	2023			2022
United States	$	(33,376	)	$	(57,410	)
Foreign		469,020			(258,022	)
Total Income (loss) before income taxes	$	435,644		$	(315,432	)

Schedule of PRC Statutory Income Tax Rate and the PRC 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 Three Months Ended September 30,
	2023			2022
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 Three Months Ended September 30,
	2023			2022
Income tax (benefit) at PRC statutory rate		25	%		(25	)%
Utilization of net operating loss carry forward		(1	)%		-
PRC valuation allowance		8	%		25	%
Other		(2	)%		-
Income tax (benefit) at PRC effective rate		30	%		(0	)%

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)

3 Months Ended

Sep. 30, 2023

Leases [Abstract]

Schedule of Balance Sheet Information Related to Company’s Leases

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

	September 30, 2023		June 30, 2023
Assets
Operating lease right of use assets	$	-	$	13,470
Liabilities
Operating lease liabilities – current	$	-	$	6,579
Operating lease liabilities – non-current		-		6,891
Total Operating lease liabilities	$	-	$	13,470

Schedule of Remaining Minimum Lease Payments under the Above Lease

As of September 30, 2023, the remaining minimum lease payments under the above leases (none remaining with an initial term in excess of one year) are due as follows:

Year ending June 30, 2024	$	32,496
Year ending June 30, 2025		5,026
Total	$	37,522

Basic and Diluted Earnings Per Share (Tables)

3 Months Ended

Sep. 30, 2023

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 September 30,
	2023		2022
Numerator:
Net income (loss) attributable to common stockholders	$	284,217	$	(280,648	)
Denominator:
Basic and diluted weighted-average number of shares outstanding		30,005,008		30,000,008
Net income (loss) per share:
Basic and diluted	$	0.01	$	(0.01	)

Nature of Operations and Basis of Presentation (Details) - shares	Sep. 30, 2023	Oct. 26, 2021	Aug. 16, 2021	Jul. 05, 2021	Apr. 09, 2021	Mar. 18, 2021	Sep. 08, 2020
Nature of Operations and Basis of Presentation (Details) [Line Items]
Shares issued (in Shares)		30,000,008
Longduoduo Health Technology Company Limited [Member]
Nature of Operations and Basis of Presentation (Details) [Line Items]
Ownership percentage			100.00%
Qingguo [Member]
Nature of Operations and Basis of Presentation (Details) [Line Items]
Ownership percentage	90.00%						90.00%
Rongbin [Member]
Nature of Operations and Basis of Presentation (Details) [Line Items]
Ownership percentage	80.00%					80.00%
Chengheng [Member]
Nature of Operations and Basis of Presentation (Details) [Line Items]
Ownership percentage	80.00%				80.00%
Tianju [Member]
Nature of Operations and Basis of Presentation (Details) [Line Items]
Ownership percentage	51.00%			51.00%
Longduoduo Health Technology Company Limited [Member]
Nature of Operations and Basis of Presentation (Details) [Line Items]
Exchange interest rate percentage		100.00%

Summary of Significant Accounting Policies (Details)	3 Months Ended			12 Months Ended
Summary of Significant Accounting Policies (Details)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 CNY (¥)	Sep. 30, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)
Summary of Significant Accounting Policies (Details) [Line Items]
Negative working capital	$ 434,390
Stockholders’ equity	(277,059)		$ (1,273,814)	$ (570,655)	$ (1,022,339)
Net income(loss)	$ 294,744		$ (315,432)
Assets liabilities and net income or loss percent	100.00%
Insurance coverage	$ 68,000	¥ 500,000
Cash in excess of insured amount	$ 278,897			606,483
Cost of revenue percentage	10.00%	10.00%	10.00%
Sale return and allowance related to healthcare product	$ 5,308			$ 15,406
Sales return percentage	1.00%	1.00%		1.85%
Customer [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Commission revenue	99.90%		10.00%
Sales Returns and Allowances [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Sale return and allowance related to healthcare product	$ 0			$ 229
Sales return percentage	0.00%	0.00%	1.26%

Summary of Significant Accounting Policies (Details) - Schedule of Longduoduo's Subsidiaries	3 Months Ended
	Sep. 30, 2023
Hong Kong [Member] \| Longduoduo Company Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Attributable equity interest %	100.00%
Authorized capital	10,000
China [Member] \| Longduoduo Health Technology Company Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Attributable equity interest %	100.00%
Authorized capital	0
China [Member] \| Inner Mongolia Qingguo Health Consulting Company Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Attributable equity interest %	90.00%
Authorized capital	0
China [Member] \| Inner Mongolia Rongbin Health Consulting Company Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Attributable equity interest %	80.00%
Authorized capital	0
China [Member] \| Inner Mongolia Chengheng Health Consulting Company Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Attributable equity interest %	80.00%
Authorized capital	0
China [Member] \| Inner Mongolia Tianju Health Consulting Company Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Attributable equity interest %	51.00%
Authorized capital	0

Summary of Significant Accounting Policies (Details) - Schedule of Foreign Currency Translation	Sep. 30, 2023	Sep. 30, 2022
USD to RMB [Member] \| Period end exchange rate [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Foreign Currency Translation [Line Items]
Assets and liabilities	7.2952	7.1128
USD to RMB [Member] \| Period weighted average [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Foreign Currency Translation [Line Items]
Revenue and expenses	7.2364	6.8456
USD to HKD [Member] \| Period end exchange rate [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Foreign Currency Translation [Line Items]
Assets and liabilities	7.8314	7.8499
USD to HKD [Member] \| Period weighted average [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Foreign Currency Translation [Line Items]
Revenue and expenses	7.8243	7.848

Summary of Significant Accounting Policies (Details) - Schedule of Major Suppliers Accounted for Total Cost of Revenue - USD ($)	3 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Supplier A [Member]
Revenue, Major Customer [Line Items]
Cost of revenue	$ 20,406	$ 46,250
Percentage of Cost of revenue	33.00%	30.00%
Supplier B [Member]
Revenue, Major Customer [Line Items]
Cost of revenue	$ 19,032	$ 35,391
Percentage of Cost of revenue	31.00%	23.00%
Supplier C [Member]
Revenue, Major Customer [Line Items]
Cost of revenue	$ 15,141	$ 31,876
Percentage of Cost of revenue	24.00%	21.00%
Supplier D [Member]
Revenue, Major Customer [Line Items]
Cost of revenue	$ 5,423	$ 29,721
Percentage of Cost of revenue	9.00%	19.00%

Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives for Property and Equipment	Sep. 30, 2023 USD ($)
Office equipment and furniture [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Office equipment and furniture	$ 3
Leasehold Improvements [Member] \| Minimum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Leasehold Improvements	1
Leasehold Improvements [Member] \| Maximum [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Leasehold Improvements	$ 5

Summary of Significant Accounting Policies (Details) - Schedule of Intangible Assets	Sep. 30, 2023
Software [Member]
Finite-Lived Intangible Assets [Line Items]
Software	3 years

Prepayments (Details) - USD ($)	Sep. 30, 2023	Jun. 30, 2023
Prepayments [Line Items]
Prepayments and deferred expenses	$ 283,440	$ 68,341

Property and Equipment (Details) - USD ($)	3 Months Ended
Property and Equipment (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Property and Equipment [Abstract]
Depreciation expense	$ 15,516	$ 18,290
Operating expense	14,016	16,479
Cost of revenue	$ 1,500	$ 1,811

Property and Equipment (Details) - Schedule of Property and Equipment - USD ($)	Sep. 30, 2023	Jun. 30, 2023
Schedule of Property and Equipment [Abstract]
Office equipment and furniture	$ 219,691	$ 204,645
Leasehold improvements	29,896	72,026
Total	249,587	276,671
Accumulated depreciation	(92,256)	(123,952)
Total property and equipment, net	$ 157,331	$ 152,719

Related Party Transactions (Details) - Schedule of Related Parties - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023
Related Party Transaction [Line Items]
Due to related parties	$ 26,240	$ 104,611
Zhang Liang [Member]
Related Party Transaction [Line Items]
Due to related parties	19,368	69,419
Zhou Hongxiao[Member]
Related Party Transaction [Line Items]
Due to related parties	$ 6,872	$ 35,192

Income Taxes (Details) - USD ($)	3 Months Ended
Income Taxes (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2023
Income Taxes [Line Items]
U.S. corporation tax rate	21.00%
Statutory tax rate	16.50%
Standard enterprise income tax	(2.00%)
Accrued of income tax	$ 140,900
Operating loss carry forwards	$ 496,332
Allowance percentage	100.00%
Deferred tax assets	$ 124,083		$ 87,494
Valuation allowance	82,148	$ 65,038
Incurred losses	$ 33,376
Valuation allowance percentage	100.00%
Deferred tax assets	$ 178,336		$ 171,327
Valuation allowance	$ 7,009	$ 12,056
Longduoduo Health Technology [Member]
Income Taxes [Line Items]
Standard enterprise income tax	25.00%

Income Taxes (Details) - Schedule of Reconciliation of Income (loss) Before Income Taxes for Domestic and Foreign Locations - USD ($)	3 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Reconciliation of Income Before Income Taxes for Domestic and Foreign Locations [Abstract]
United States	$ (33,376)	$ (57,410)
Foreign	469,020	(258,022)
Total Income (loss) before income taxes	$ 435,644	$ (315,432)

Income Taxes (Details) - Schedule of U.S. Federal Statutory Income Tax Rate and Effective Tax Rate	3 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
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 (Details) - Schedule of PRC Statutory Income Tax Rate and the PRC Effective Tax Rate	3 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
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	(1.00%)
PRC valuation allowance	8.00%	25.00%
Other	(2.00%)
Income tax (benefit) at PRC effective rate	30.00%	0.00%

Income Taxes (Details) - Schedule of Earliest Tax Year that Remain Subject to Examination by Major Jurisdiction	3 Months Ended
	Sep. 30, 2023
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)								1 Months Ended	3 Months Ended
Leases (Details)	Aug. 31, 2023 USD ($) m²	Aug. 31, 2023 CNY (¥) m²	Apr. 04, 2023 USD ($) m²	Apr. 04, 2023 CNY (¥) m²	Jul. 02, 2022 USD ($)	Jul. 02, 2022 CNY (¥)	May 27, 2022 USD ($)	Apr. 30, 2021 m²	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)
Leases (Details) [Line Items]
Leased office space (in Square Meters) \| m²	482	482	957	957				700
Lease payment	$ 30,157	¥ 220,000	$ 19,758	¥ 144,140	$ 20,561	¥ 150,000	$ 9,295
Lease term							1 year
Operating lease agreement payments					$ 6,854
Operating leases										$ 23,373
Determining present									4.75%
Minimum [Member]
Leases (Details) [Line Items]
Borrowing Term Rate									1 year
Maximum [Member]
Leases (Details) [Line Items]
Borrowing Term Rate									5 years

Leases (Details) - Schedule of Balance Sheet Information Related to Company’s Leases - USD ($)	Sep. 30, 2023	Jun. 30, 2023
Assets
Operating lease right of use assets		$ 13,470
Liabilities
Operating lease liabilities – current		6,579
Operating lease liabilities – non-current		6,891
Total Operating lease liabilities		$ 13,470

Leases (Details) - Schedule of Remaining Minimum Lease Payments under the Above Lease	Sep. 30, 2023 USD ($)
Schedule Of Remaining Minimum Lease Payments Under The Above Lease Abstract
Year ending June 30, 2024	$ 32,496
Year ending June 30, 2025	5,026
Total	$ 37,522

Stockholders' Deficit (Details) - USD ($)	Sep. 30, 2023	Sep. 21, 2023	Jun. 30, 2023	Feb. 20, 2023
Stockholders' Deficit (Details) [Line Items]
Authorized shares of common stock	500,000,000	500,000,000	500,000,000
Kang Liping [Member] \| Chief Financial Officer [Member]
Stockholders' Deficit (Details) [Line Items]
Issuance of common shares				5,000
Value of common shares (in Dollars)				$ 384,500

Basic and Diluted Earnings Per Share (Details) - Schedule of Basic and Diluted Earnings Per Share - USD ($)	3 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Numerator:
Net income (loss) attributable to common stockholders	$ 284,217	$ (280,648)
Denominator:
Basic weighted-average number of shares outstanding	30,005,008	30,000,008
Net income (loss) per share:
Basic	$ 0.01	$ (0.01)

Basic and Diluted Earnings Per Share (Details) - Schedule of Basic and Diluted Earnings Per Share (Parentheticals) - $ / shares	3 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Schedule of Basic and Diluted Earnings Per Share [Abstract]
Diluted weighted-average number of shares outstanding	30,005,008	30,000,008
Diluted	$ 0.01	$ (0.01)

Non-Controlling Interests (Details) - USD ($)	3 Months Ended
Non-Controlling Interests (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2023	Jul. 05, 2021	Apr. 09, 2021	Mar. 18, 2021	Sep. 08, 2020
Non-Controlling Interests (Details) [Line Items]
Non-controlling interests balance sheet	$ (18,100)		$ (28,698)
Comprehensive income (loss) attributable to common stockholders	10,598	$ (28,018)
Non-controlling interests	$ 10,598	28,018
Qingguo [Member]
Non-Controlling Interests (Details) [Line Items]
Non-controlling interests percentage	90.00%						90.00%
Chengheng [Member]
Non-Controlling Interests (Details) [Line Items]
Non-controlling interests percentage	80.00%				80.00%
Rongbin [Member]
Non-Controlling Interests (Details) [Line Items]
Non-controlling interests percentage	80.00%					80.00%
Tianju [Member]
Non-Controlling Interests (Details) [Line Items]
Non-controlling interests percentage	51.00%			51.00%
Non-Controlling Interests [Member]
Non-Controlling Interests (Details) [Line Items]
Non-controlling interests balance sheet	$ 18,100		$ 28,698
Comprehensive income (loss) attributable to common stockholders	$ 282,998	$ 223,457

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