{"url_path":"/sec/yddl/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 CONTROLS AND PROCEDURES**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/2034723/0001213900-26-048051-index.html","accession_number":"0001213900-26-048051","cik":"0002034723","ticker":"YDDL","issuer_name":"One & one Green Technologies. INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/2034723/0001213900-26-048051-index.html","primary_entity_key":"0002034723","primary_entity_name":"One & one Green Technologies. INC"},"word_count":770,"has_tables":true,"body_markdown":"**ITEM 15.\nCONTROLS AND PROCEDURES**\n\n \n\n(a)\n*Disclosure Controls and Procedures*\n\n \n\nUnder\nthe supervision and with the participation of our management, including our principal executive officer and our principal financial officer,\nwe conducted an evaluation of our disclosure controls and procedures, as such term is defined under Rule 13a-15(e) promulgated\nunder the Securities Exchange Act of 1934, as amended. Our principal executive officer and principal financial officer have concluded\nthat our disclosure controls and procedures were not effective as of the end of the period covered by this annual report.\n\n \n\n(b)\n*Management’s Report on Internal Control Over Financial Reporting*\n\n \n\nOur\nmanagement is responsible for establishing and maintaining adequate internal control over financial reporting. Internal control over\nfinancial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation\nof financial statements for external purposes in accordance with U.S. GAAP and includes those policies and procedures that (1) pertain\nto the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of our assets,\n(2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance\nwith U.S. GAAP, and that our receipts and expenditures are being made only in accordance with authorizations of our management and directors,\nand (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of\nour assets that could have a material effect on the financial statements. As required by Section 404 of the Sarbanes-Oxley Act and\nrelated rules as promulgated by the SEC, our management assessed the effectiveness of our internal control over financial reporting\nas of December 31, 2025, using criteria established in Internal Control-Integrated Framework (2013) issued by the Committee of Sponsoring\nOrganizations of the Treadway Commission (“COSO”).\n\n \n\nBased\non this assessment, our management, with the participation of our chief executive officer and chief financial officer, concluded that\nour internal control over financial reporting was not effective as of December 31, 2025 due to the material weakness identified in our\ninternal control over financial reporting as described below.\n\n \n\nBecause\nof its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of\nany evaluation of effectiveness of our internal control over financial reporting to future periods are subject to the risks that controls\nmay become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.\n\n \n\nOur\nmanagement identified below material weaknesses in the design and operation of our internal controls:\n\n \n\n●The\nCompany lacked the key monitoring mechanisms such as an internal control department to oversee\nand monitor the Company’s risk management, business strategies and financial reporting\nprocedure. We also did not have adequately designed and documented management review controls\nto properly detect and prevent certain accounting errors and omitted disclosures in the footnotes\nto the CFS;\n\n \n\n●The\nCompany lacked sufficient resources and expertise with U.S GAAP and the SEC reporting experiences\nin the accounting department to provide accurate information in a timely manner; and\n\n \n\n●The\nCompany lacked sufficient controls designed and implemented in IT environment and IT general\ncontrol activities, mainly associated with areas of access logical security, system change\nmanagement, IT operations and cyber security monitoring activities.\n\n \n\nTo\naddress the material weaknesses in internal control over financial reporting of the Company, we have: (a) hired an experienced outside\nconsultant with adequate experience with U.S GAAP and the SEC reporting and compliance requirements; (b) continued our efforts to\nprovide ongoing training courses in U.S GAAP to existing personnel, including our Chief Financial Officer; (c) continued our efforts\nto setup the internal audit department, and enhance the effectiveness of the internal control system; (d) continued our efforts\nto implement necessary review and controls at related levels and the submission of all important documents and contracts to the office\nof our Chief Executive Officer for retention; and (e) continued our efforts to strengthen the supervision and controls on the IT\nfunctions, including the enhancement of IT security policies and procedures setup, logical security, data backup and cyber security training.\n\n \n\n(c)\n*Attestation Report of the Company’s Registered Public Accounting Firm*\n\n \n\nThis\nannual report on Form 20-F does not include an attestation report of our registered public accounting firm because we qualified\nas an “emerging growth company” as defined under the JOBS Act.\n\n \n\n(d)\n*Changes in Internal Control over Financial Reporting*\n\n \n\nOther\nthan those disclosed above, there were no changes in our internal controls over financial reporting during our year ended December\n31, 2025 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting."}