{"url_path":"/sec/yddl/10-k/2026/item-19","section_key":"item-19","section_title":"Item 19 EXHIBITS**","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":14010,"has_tables":true,"body_markdown":"**ITEM 19.\nEXHIBITS**\n\n \n\n**Exhibit \nNumber**\n \n**Description of Documents**\n\n1.1\n \n[Amended\nand Restated Memorandum and Articles of Association (Incorporated herein by reference to Exhibit 3.1 to the Registrant’s registration\nstatement on Form F-1 filed with the SEC on September 2, 2025)](http://www.sec.gov/Archives/edgar/data/2034723/000121390025004967/ea020810305ex3-1_oneand.htm)\n\n2.1*\n \n[Description of Securities](ea028690201ex2-1.htm)\n\n4.1\n \n[Employment\nAgreement between the Registrant and Caifen Yan (Incorporated by reference to Exhibit 10.1 to the Registrant’s registration\nstatement on Form F-1 filed with the SEC on September 2, 2025)](http://www.sec.gov/Archives/edgar/data/2034723/000121390025004967/ea020810305ex10-1_oneand.htm)\n\n4.2\n \n[Employment\nAgreement between the Registrant and Huajun Yan (Incorporated by reference to Exhibit 10.2 to the Registrant’s registration\nstatement on Form F-1 filed with the SEC on September 2, 2025)](http://www.sec.gov/Archives/edgar/data/2034723/000121390025004967/ea020810305ex10-2_oneand.htm)\n\n4.3\n \n[Employment\nAgreement between the Registrant and Chun Kit Wong (Incorporated by reference to Exhibit 10.3 to the Registrant’s registration\nstatement on Form F-1 filed with the SEC on September 2, 2025)](http://www.sec.gov/Archives/edgar/data/2034723/000121390025079833/ea020810310ex10-3_oneandone.htm)\n\n4.4\n \n[Lease\nAgreement for Barangay Malibay San Rafael Bulacan (Incorporated by reference to Exhibit 10.4 to the Registrant’s registration\nstatement on Form F-1 filed with the SEC on September 2, 2025)](http://www.sec.gov/Archives/edgar/data/2034723/000121390025062908/ea020810308ex10-4_oneand.htm)\n\n4.5\n \n[Lease\nAgreement for 1st Diliman, San Rafael, Bulacan (Incorporated by reference to Exhibit 10.5 to the Registrant’s registration\nstatement on Form F-1 filed with the SEC on September 2, 2025)](http://www.sec.gov/Archives/edgar/data/2034723/000121390025062908/ea020810308ex10-5_oneand.htm)\n\n4.6\n \n[Form\nof Independent Non-Executive Director Offer Letter (Incorporated by reference to Exhibit 10.6 to the Registrant’s registration\nstatement on Form F-1 filed with the SEC on September 2, 2025)](http://www.sec.gov/Archives/edgar/data/2034723/000121390025062908/ea020810308ex10-6_oneand.htm)\n\n4.7\n \n[Form\nof Securities Purchase Agreement (Incorporated by reference to Exhibit 10.1 to the Form 6-K filed with the SEC on April 13, 2026)](http://www.sec.gov/Archives/edgar/data/2034723/000121390026043171/ea028593101ex10-1.htm)\n\n4.8\n \n[Form of Warrant (Incorporated by reference to Exhibit 4.1 to the Form 6-K filed with the SEC on April 13, 2026)](http://www.sec.gov/Archives/edgar/data/2034723/000121390026043171/ea028593101ex4-1.htm)\n\n4.9\n \n[Form of Greenshoe Warrant (Incorporated by reference to Exhibit 4.2 to the Form 6-K filed with the SEC on April 13, 2026)](http://www.sec.gov/Archives/edgar/data/2034723/000121390026043171/ea028593101ex4-2.htm)\n\n4.10\n \n[Form of Placement Agent Warrant (Incorporated by reference to Exhibit 4.3 to the Form 6-K filed with the SEC on April 13, 2026)](http://www.sec.gov/Archives/edgar/data/2034723/000121390026043171/ea028593101ex4-3.htm)\n\n8.1\n \n[List\nof Subsidiaries (Incorporated by reference to Exhibit 21.1 to the Registrant’s registration statement on Form F-1 filed with\nthe SEC on September 2, 2025)](http://www.sec.gov/Archives/edgar/data/2034723/000121390025004967/ea020810305ex21-1_oneand.htm)\n\n11.1\n \n[Code\nof Business Conduct and Ethics of the Registrant (Incorporated by reference to Exhibit 14.1 to the Registrant’s registration\nstatement on Form F-1 filed with the SEC on September 2, 2025))](http://www.sec.gov/Archives/edgar/data/2034723/000121390025062908/ea020810308ex14-1_oneand.htm)\n\n11.2\n \n[Insider\nTrading Policies (Incorporated by reference to Exhibit 14.3  to the Registrant’s registration statement on Form F-1 filed\nwith the SEC on September 2, 2025)](https://www.sec.gov/Archives/edgar/data/2034723/000121390025004967/ea020810305ex19-1_oneand.htm)\n\n12.1*\n \n[Certificate\nof Principal Executive Officer pursuant to Rule 13a-14(a) of the Exchange Act](ea028690201ex12-1.htm)\n\n12.2*\n \n[Certificate\nof Principal Financial Officer pursuant to Rule 13a-14(a) of the Exchange Act](ea028690201ex12-2.htm)\n\n13.1*\n \n[Certificate\nof Principal Executive Officer pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of\n2002](ea028690201ex13-1.htm)\n\n13.2*\n \n[Certificate\nof Principal Financial Officer pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of\n2002](ea028690201ex13-2.htm)\n\n97.1\n \n[Executive Compensation Recovery Policy (Incorporated by reference to Exhibit 14.2 to the registration statement on Form F-1 (File No. 284375), as amended, initially filed with the U.S. Securities and Exchange Commission on September 2, 2025)](http://www.sec.gov/Archives/edgar/data/2034723/000121390025062908/ea020810308ex14-2_oneand.htm)\n\n101.INS*\n \nInline XBRL Instance Document*\n\n101.SCH*\n \nInline XBRL Taxonomy Extension\nSchema Document\n\n101.CAL*\n \nInline XBRL Taxonomy Extension\nCalculation Linkbase Document\n\n101.DEF*\n \nInline XBRL Taxonomy Extension\nDefinition Linkbase Document\n\n101.LAB*\n \nInline XBRL Taxonomy Extension\nLabel Linkbase Document\n\n101.PRE*\n \nInline XBRL Taxonomy Extension\nPresentation Linkbase Document\n\n104*\n \nCover Page Interactive\nData File (formatted as Inline XBRL and contained in Exhibit 101)\n\n \n\n \n\n*Filed\nherewith.\n\n**Furnished\nherewith.\n\n \n\n71\n\n \n\n \n\n**SIGNATURES**\n\n \n\nThe\nregistrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized\nthe undersigned to sign this annual report on its behalf.\n\n \n\n \n**One and one Green Technologies. INC**\n\n \n \n\n \n*/s/**Caifen Yan*\n\n \nName:\nCaifen Yan\n\n \nTitle:\nChief Executive Officer\n\n \n \n\nDate: April\n27, 2026\n \n\n \n\n72\n\n \n\n** **\n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INC AND SUBSIDIARIES**\n\n**TABLE\nOF CONTENTS**\n\n**INDEX\nTO CONSOLIDATED FINANCIAL STATEMENTS**\n\n** **\n\n    **Page**\n\n[Report of Independent Registered Public Accounting Firm (PCAOB ID: 7000)](#f_006)   F-2\n\n[Consolidated Balance Sheets as of December 31, 2025 and 2024](#f_001)   F-3\n\n[Consolidated Statements of Income and Comprehensive Income for the years ended December 31, 2025, 2024 and 2023](#f_002)   F-4\n\n[Consolidated Statements of Changes in Shareholders’ Equity for the years ended December 31, 2025, 2024 and 2023](#f_003)   F-5\n\n[Consolidated Statements of Cash Flows for the years ended December 31, 2025, 2024 and 2023](#f_004)   F-6\n\n[Notes to Consolidated Financial Statements](#f_005)   F-7\n\n** **\n\nF-1\n\n \n\n** **\n\n**Report\nof Independent Registered Public Accounting Firm**\n\n** **\n\nTo the Board of Directors and Shareholders of\n\n \n\nOne and one Green Technologies. INC\n\n \n\n**Opinion on the Consolidated Financial Statements**\n\n** **\n\nWe have audited the accompanying consolidated\nbalance sheets of One and one Green Technologies. INC and its subsidiaries and variable interest entities (the “Company”)\nas of December 31, 2025 and 2024, and the related consolidated statements of operations and comprehensive income, changes in shareholders’\nequity, and cash flows for each of the years in the three-year period ended December 31, 2025 and the related notes (collectively referred\nto as the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects,\nthe financial position of the Company as of December 31, 2025 and 2024 and the results of its operations and its cash flows for each of\nthe years in the three-year period ended December 31, 2025, in conformity with accounting principles generally accepted in the United\nStates of America (“U.S. GAAP”).\n\n \n\n**Basis for Opinion**\n\n** **\n\nThese consolidated financial statements are the\nresponsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s consolidated financial\nstatements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United\nStates) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and\nthe applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.\n\n \n\nWe conducted our audits in accordance with the\nstandards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated\nfinancial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we\nengaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding\nof internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s\ninternal control over financial reporting. Accordingly, we express no such opinion.\n\n \n\nOur audits included performing procedures to assess\nthe risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures\nthat respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the\nconsolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by\nmanagement, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide\na reasonable basis for our opinion.\n\n \n\n/s/ HTL International, LLC\n\n   \n\nWe have served as the Company’s auditor since 2024.\n\n   \n\nHouston, Texas\n\n   \n\nApril 27, 2026\n \n\n \n\nF-2\n\n \n\n** **\n\n**One\nand one Green Technologies. INC\nConsolidated Balance Sheets\nAs of December 31, 2025 and 2024****(In U.S. dollar except for share and per share data)**\n\n \n\n  \nDecember 31,\n\n2025  \nDecember 31,\n\n2024 \n\nASSETS \n   \n  \n\nCurrent Assets \n   \n  \n\nCash\nand cash equivalents \n$957,285  \n$1,847,634 \n\nAccounts\nreceivable, net \n 26,634,057  \n 17,401,756 \n\nInventories,\nnet \n 7,230,581  \n 5,227,164 \n\nAdvances\nto suppliers \n 1,914,972  \n - \n\nDeferred\noffering costs \n -  \n 269,752 \n\nLoan receivable \n 2,000,000  \n   \n\nOther\nreceivables and current assets \n 216,042  \n 4,347 \n\nTotal\nCurrent Assets \n 38,952,937  \n 24,750,653 \n\nNon-Current\nAssets \n    \n   \n\nProperty,\nplant and equipment, net \n 10,284,569  \n 11,292,764 \n\nDeferred\ntax assets \n 109,826  \n 160,672 \n\nOther\nnon-current assets \n 690,135  \n - \n\nOperating\nlease right-of-use assets, net \n 6,007,527  \n 314,028 \n\nTotal\nNon-Current Assets \n 17,092,057  \n 11,767,464 \n\nTotal\nAssets \n 56,044,994  \n 36,518,117 \n\n  \n    \n   \n\nLIABILITIES\nAND SHAREHOLDERS’ EQUITY \n    \n   \n\nCurrent\nLiabilities \n    \n   \n\nAccounts\npayable \n 1,712,220  \n 5,752,015 \n\nDue\nto related parties \n 585,193  \n 980,833 \n\nTaxes\npayable \n 7,390,025  \n 7,733,816 \n\nOperating\nlease liabilities – current \n 641,564  \n 785,070 \n\nOther\npayables and accrued expenses \n 579,744  \n 425,335 \n\nTotal\nCurrent Liabilities \n 10,908,746  \n 15,677,069 \n\nNon-Current\nLiabilities \n    \n   \n\nDeferred\ntax liabilities \n -  \n 62,806 \n\nOperating\nlease liabilities – non-current \n 3,301,395  \n - \n\nOther\nnon-current liabilities \n 13,727  \n 29,091 \n\nTotal\nNon-Current Liabilities \n 3,315,122  \n 91,897 \n\nTotal\nLiabilities \n 14,223,868  \n 15,768,966 \n\n  \n    \n   \n\nCommitments\nand Contingencies \n -  \n - \n\n  \n    \n   \n\nShareholders’\nEquity \n    \n   \n\nClass A Ordinary Shares, $0.0001 par value; 489,796,040 shares authorized as of December 31, 2025 and 2024; 44,096,040 and 41,796,040 shares issued and outstanding as of December 31, 2025 and 2024, respectively* \n 4,410  \n 4,180 \n\nClass B Ordinary Shares, $0.0001 par value; 10,203,960 shares authorized as of December 31, 2025 and 2024; 10,203,960 and nil shares issued and outstanding as of December 31, 2025 and 2024, respectively* \n 1,020  \n 1,020 \n\nShares subscription receivable \n (5,200) \n (5,200)\n\nAdditional\npaid-in capital \n 10,220,329  \n 392,356 \n\nAccumulated\nincome \n 33,666,679  \n 21,855,065 \n\nAccumulated\nother comprehensive loss \n (2,066,112) \n (1,498,270)\n\nTotal\nShareholders’ Equity \n 41,821,126  \n 20,749,151 \n\nTotal\nLiabilities and Shareholders’ Equity \n$56,044,994  \n$36,518,117 \n\n* *\n\n \n\n****The shares and per share information are presented on a retroactive basis to reflect the Reorganization (Note 1) and the additional share issuance on pro rata basis (Note 12).*\n\n* *\n\n*The\naccompanying notes are an integral part of these audited consolidated financial statements.*\n\n \n\nF-3\n\n \n\n \n\n**One\nand one Green Technologies. INC\nConsolidated Statements of Income and Comprehensive Income\nFor the Years Ended December 31, 2025, 2024 and 2023****(In U.S. dollar except for share and per share data)**\n\n \n\n  \nYears\nended \n\n  \nDecember 31,  \nDecember 31,  \nDecember 31, \n\n  \n2025  \n2024  \n2023 \n\nRevenues \n$65,822,739  \n$53,463,785  \n$41,270,484 \n\nCost\nof revenues \n 50,061,941  \n 42,892,958  \n 32,388,301 \n\nGross\nprofit \n 15,760,798  \n 10,570,827  \n 8,882,183 \n\n  \n    \n    \n   \n\nOperating\nexpenses: \n    \n    \n   \n\nSelling\nand marketing expenses \n 525,292  \n 394,294  \n 475,940 \n\nGeneral\nand administrative expenses \n 3,377,118  \n 2,089,783  \n 1,147,744 \n\nTotal\noperating expenses \n 3,902,410  \n 2,484,077  \n 1,623,684 \n\n  \n    \n    \n   \n\nIncome\nfrom operations \n 11,858,388  \n 8,086,750  \n 7,258,499 \n\n  \n    \n    \n   \n\nOther\nincome (expenses): \n    \n    \n   \n\nInterest\nincome \n 11,760  \n 194  \n 120 \n\nOther\nincome, net \n 282,300  \n 331,903  \n 71,673 \n\nInterest\nexpense \n (6,454) \n (501) \n - \n\nTotal\nother income \n 287,606  \n 331,596  \n 71,793 \n\n  \n    \n    \n   \n\nIncome\nbefore income tax expenses \n 12,145,994  \n 8,418,346  \n 7,330,292 \n\n  \n    \n    \n   \n\nIncome\ntax expenses \n 334,380  \n 1,941,574  \n 1,763,118 \n\nNet\nincome \n$11,811,614  \n$6,476,772  \n$5,567,174 \n\n  \n    \n    \n   \n\nWeighted\naverage shares outstanding \n    \n    \n   \n\nBasic\nand diluted*** \n 52,396,986  \n 52,000,000  \n 52,000,000 \n\n  \n    \n    \n   \n\nEarnings\nper share \n    \n    \n   \n\nBasic\nand diluted*** \n$0.2254  \n$0.1246  \n$0.1071 \n\n  \n    \n    \n   \n\nOther\ncomprehensive income (loss): \n    \n    \n   \n\nNet\nincome \n$11,811,614  \n$6,476,772  \n$5,567,174 \n\nOther\ncomprehensive income (loss): \n    \n    \n   \n\nForeign\ncurrency translation adjustment \n (567,842) \n (783,940) \n 69,525 \n\nTotal\ncomprehensive income \n$11,243,772  \n$5,692,832  \n$5,636,699 \n\n* *\n\n \n\n****The shares and per share information are presented on a retroactive basis to reflect the Reorganization (Note 1) and the additional share issuance on pro rata basis (Note 12).*\n\n* *\n\n*The\naccompanying notes are an integral part of these audited consolidated financial statements.*\n\n \n\nF-4\n\n \n\n \n\n**One\nand one Green Technologies. INC\nConsolidated Statements of Changes in Shareholders’ Equity\nFor the Years Ended December 31, 2025, 2024 and 2023****(In U.S. dollar except for share and per share data)**\n\n \n\n  \n   \nClass A  \nClass B  \n   \n   \n   \nAccumulated  \n  \n\n  \nOrdinary\nShares*  \nOrdinary\nShares*  \nOrdinary\nShares*  \nShares  \nAdditional  \n   \nother  \n  \n\n  \nNumber\nof  \n   \nNumber of  \n   \n   \nSubscription  \nPaid-in  \nAccumulated  \nComprehensive  \n  \n\n  \nShares  \n**Amount**  \nShares  \n**Amount**  \n**Capital**  \n**Amount**  \nReceivables  \nCapital  \nIncome  \nLoss  \nTotal \n\nBalance\nat December 31, 2022 \n 52,000,000  \n$5,200  \n -  \n$-  \n -  \n$-  \n$(5,200) \n$392,356  \n$9,811,119  \n$(783,855) \n$9,419,620 \n\nNet\nincome \n -  \n -  \n -  \n -  \n -  \n -  \n -  \n -  \n 5,567,174  \n -  \n 5,567,174 \n\nForeign\ncurrency translation adjustment \n -  \n -  \n -  \n -  \n -  \n -  \n -  \n -  \n -  \n 69,525  \n 69,525 \n\nBalance\nat December 31, 2023 \n 52,000,000  \n 5,200  \n -  \n -  \n -  \n -  \n (5,200) \n 392,356  \n 15,378,293  \n (714,330) \n 15,056,319 \n\nRedesignation\nof authorized ordinary shares \n (52,000,000) \n (5,200) \n 41,796,040  \n 4,180  \n 10,203,960  \n 1,020  \n -  \n -  \n -  \n -  \n - \n\nNet\nincome \n -  \n -  \n -  \n -  \n -  \n -  \n -  \n -  \n 6,476,772  \n    \n 6,476,772 \n\nForeign\ncurrency translation adjustment \n -  \n -  \n -  \n -  \n -  \n -  \n -  \n -  \n -  \n (783,940) \n (783,940)\n\nBalance\nat December 31, 2024 \n -  \n -  \n 41,796,040  \n 4,180  \n 10,203,960  \n 1,020  \n (5,200) \n 392,356  \n 21,855,065  \n (1,498,270) \n 20,749,151 \n\nIssuance\nof shares pursuant to IPO, net of offering costs \n -  \n -  \n 2,300,000  \n 230  \n -  \n -  \n -  \n 9,827,973  \n -  \n -  \n 9,828,203 \n\nNet\nincome \n -  \n -  \n -  \n -  \n -  \n -  \n -  \n -  \n 11,811,614  \n -  \n 11,811,614 \n\nForeign\ncurrency translation adjustment \n -  \n -  \n -  \n -  \n -  \n -  \n -  \n -  \n -  \n (567,842) \n (567,842)\n\nBalance\nat December 31, 2025 \n -  \n$-  \n 44,096,040  \n$4,410  \n 10,203,960  \n$1,020  \n$(5,200)  \n$10,220,329  \n$33,666,679  \n$(2,066,112) \n$41,821,126 \n\n \n\n \n\n****The shares and per share information are presented on a retroactive basis to reflect the Reorganization (Note 1) and the additional share issuance on pro rata basis (Note 12).*\n\n* *\n\n*The\naccompanying notes are an integral part of these consolidated financial statements.*\n\n \n\nF-5\n\n \n\n \n\n**One\nand one Green Technologies. INC\nConsolidated Statements of Cash Flows\nFor the Years Ended December 31, 2025, 2024 and 2023****(in U.S. dollar)**\n\n \n\n  \nYears\nended \n\n  \nDecember 31,  \nDecember 31,  \nDecember 31, \n\n  \n2025  \n2024  \n2023 \n\nCash flows from\noperating activities \n   \n   \n  \n\nNet\nincome \n$11,811,614  \n$6,476,772  \n$5,567,174 \n\nAdjustments\nto reconcile net income to net cash provided by operating activities \n    \n    \n   \n\nDepreciation\nof property, plant and equipment \n 907,254  \n 899,091  \n 686,724 \n\nNon-cash operating lease expense \n 54,168  \n 221,588  \n 209,021 \n\nDeferred\nincome tax \n (13,591) \n (35,045) \n (28,906)\n\nChanges\nin assets and liabilities \n    \n    \n   \n\nAccounts\nreceivable \n (9,694,197) \n (15,079,074) \n (57,511)\n\nInventories \n (2,123,552) \n 735,769  \n 9,298,035 \n\nAdvances\nto suppliers \n (1,961,267) \n 650,375  \n (375,864)\n\nOther\nreceivables and current assets \n (216,599) \n 273,505  \n 6,417 \n\nOther non-current assets \n (706,820) \n -  \n - \n\nAdvances\nfrom customers \n -  \n (591,151) \n (4,534,204)\n\nAccounts\npayable \n (4,058,557) \n 5,372,783  \n (8,567,099)\n\nOther\npayables and accrued expenses \n 159,142  \n 388,197  \n (467,010)\n\nTaxes\npayable \n (246,017) \n 2,635,002  \n 2,109,837 \n\nDue\nto related parties \n (399,004) \n 126,410  \n 259,265 \n\nOperating\nlease liabilities \n (3,245,003) \n (64,484) \n (45,044)\n\nNet cash (used in) provided by operating activities \n (9,732,429) \n 2,009,738  \n 4,060,835 \n\n  \n    \n    \n   \n\nCash\nflows from investing activities \n    \n    \n   \n\nPurchase\nof fixed assets \n (29,591) \n (11,542) \n (3,835,841)\n\nLoan\nto a third party \n (2,000,000) \n -  \n - \n\nNet\ncash used in investing activities \n (2,029,591) \n (11,542) \n (3,835,841)\n\n  \n    \n    \n   \n\nCash\nflows from financing activities \n    \n    \n   \n\nPayment\nof deferred offering costs \n -  \n (256,256) \n (17,678)\n\nNet\nproceeds from stock issuance\n \n 10,100,653  \n -  \n - \n\nPrincipal\npayments on financed amount for purchase of vehicle \n (15,337) \n (1,282) \n - \n\nNet\ncash provided by (used in) financing activities \n 10,085,316  \n (257,538) \n (17,678)\n\n  \n    \n    \n   \n\nEffect\nof exchange rate changes on cash and cash equivalents \n 786,355  \n (29,503) \n (295,349)\n\n  \n    \n    \n   \n\nNet\n(decrease) increase of cash and cash equivalents \n (890,349) \n 1,711,155  \n (88,123)\n\nCash\nand cash equivalents – beginning of the year \n 1,847,634  \n 136,479  \n 224,602 \n\nCash\nand cash equivalents – end of the year \n$957,285  \n$1,847,634  \n$136,479 \n\n  \n    \n    \n   \n\nSupplementary\ncash flow information: \n    \n    \n   \n\nInterest\npaid \n$6,454  \n$501  \n$- \n\nIncome\ntaxes paid \n$2,236  \n$1,027  \n$18,101 \n\n  \n    \n    \n   \n\nNon-Cash\nfinancing and investing activities: \n    \n    \n   \n\nFixed\nassets financed for purchase of vehicle \n$-  \n$46,168  \n$- \n\nRecognition\nof right-of-use assets through lease liabilities \n$5,750,596  \n$-  \n$- \n\n** **\n\n*The\naccompanying notes are an integral part of these audited consolidated financial statements.*\n\n \n\nF-6\n\n \n\n \n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INC\nNOTES TO CONSOLIDATED FINANCIAL STATEMENTS**\n\n** **\n\n**1.****Organization\nand Business**\n\n \n\nOne\nand one Green Technologies. INC (“One and one Cayman”) was incorporated in the Cayman Islands on April 17, 2024. On\nMay 29, 2024, One and one Cayman established One and one International HK Limited (“One and One HK”), a wholly-owned\nsubsidiary, as an investment holding company. One and one Cayman, through its subsidiary and two variable interest entities (“VIE”)\n(collectively, the “Company”), is primarily engaged in recycling, production, and trading of recycled scrap metals in the\nRepublic of Philippines (the “Philippines”).\n\n* *\n\n*Reorganization*\n\n \n\nIn\npreparation for its listing, a reorganization of the Company’s legal structure (the “Reorganization”) was completed\non June 10, 2024. The Reorganization involved formation of One and one Cayman and One and one HK; and execution of a series of Contractual\nArrangements between One and one HK and each of the shareholders of Yoda Metal and Crafts Trading and Services Corp. (“Yoda Metal”)\nand DL Metal Corporation (“DL Metal”), thereby establishing a VIE structure (Refer to Note 3 for details).\n\n \n\nAs\na result of the Reorganization, One and one Cayman became the ultimate holding company of Yoda Metal and DL Metal through contractual\nagreements, rather than direct ownership. This Reorganization is considered a recapitalization under common control of the same group\nof shareholders before and after the reorganization. Therefore, the consolidation of One and one Cayman, its subsidiary, and the VIEs\nhas been accounted for at historical cost and presented as if the aforementioned transactions had become effective as of the beginning\nof the first period presented in the accompanying consolidated financial statements.\n\n \n\nInformation\nof One and one Cayman’s consolidated subsidiary and the VIEs are summarized as follows:\n\n \n\n**Name of entity**   **Date of incorporation**   **Ownership**   **Place of incorporation**   **Principle business activities**\n\nOne and one HK   May 29, 2024   100%   Hong Kong, SAC   Investment Holding\n\nYoda Metal   March 20, 2014   Contractual Arrangement   Republic of the Philippines   Manufacturing and trading\n\nDL Metal   March 3, 2022   Contractual Arrangement   Republic of the Philippines   Manufacturing and trading\n\n \n\n \n\nF-7\n\n \n\n \n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INC\nNOTES TO CONSOLIDATED FINANCIAL STATEMENTS**\n\n** **\n\n**2.****Summary\nof Significant Accounting Policies**\n\n** **\n\n**a)****Basis of presentation**\n\n \n\nThe\nCompany’s consolidated financial statements are prepared on the accrual basis of accounting in accordance with generally accepted\naccounting principles in the United States of America (“U.S. GAAP”).\n\n** **\n\n**b)****Principles of consolidation**\n\n \n\nThe\nCompany’s consolidated financial statements include the financial statements of the Company, its subsidiary and the VIEs. All inter-company transactions\nand balances among the Company, its subsidiary and the VIEs have been eliminated upon consolidation.\n\n** **\n\n**c)****Use of estimates**\n\n \n\nThe\npreparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions\nthat affect the reported amounts of assets and liabilities and the related disclosure of contingent assets and liabilities at the date\nof these consolidated financial statements, and the reported amounts of revenue and expenses during the reporting period. The Company\ncontinually evaluates these estimates and assumptions based on the most recently available information, historical experience and various\nother assumptions that the Company believes to be reasonable under the circumstances. Significant accounting estimates reflected in the\nCompany’s consolidated financial statements include but are not limited to estimates and judgments applied in determination of\nallowance for doubtful receivables arising from expected credit losses, economic lives and impairment losses for long-lived assets,\ndiscount rate used to measure present value of lease liabilities, estimate of the lease terms and valuation allowance for deferred tax\nassets. Since the use of estimates is an integral component of the financial reporting process, actual results could differ from those\nestimates.\n\n** **\n\n**d)****Foreign currency translation and transactions**\n\n \n\nThe\nCompany’s reporting currency is US dollars (“USD”). The Company’s operations are principally conducted through\nthe VIEs located in the Philippines where Philippine peso (“PHP”) is the functional currency, and its subsidiary located\nin Hong Kong where Hong Kong dollar (“HKD”) is the functional currency.\n\n \n\nTransactions\ndenominated in foreign currencies are re-measured into the functional currency at the exchange rates at the beginning of the month. Monetary\nassets and liabilities denominated in foreign currencies are re-measured at the exchange rates prevailing at the balance sheet date.\nNon-monetary items that are measured in terms of historical cost in foreign currency are re-measured using the exchange rates at the\ndates of the initial transactions. Exchange gains and losses are included in the consolidated statements of income and comprehensive\nincome.\n\n \n\nFor\nentities which are located in the Philippines and have the functional currency as PHP, the financial statements are translated from their\nrespective functional currencies into USD. Assets and liabilities are translated using the exchange rate at each balance sheet date’s\nperiod end rate. Revenue and expenses are translated using average rates prevailing during each reporting period, and shareholders’\nequity is translated at historical exchange rates. Adjustments resulting from the translation are recorded as a separate component of\naccumulated other comprehensive loss in shareholders’ equity.\n\n \n\nExchange\nrate used for the translation as follows:\n\n \n\nUSD\nto PHP \nPeriod\nEnd  \nAverage\nRate \n\nDecember\n31, 2025 \n 58.87250  \n 57.48284 \n\nDecember 31, 2024 \n 58.08400  \n 57.28670 \n\nDecember 31, 2023 \n 55.40000  \n 55.61763 \n\n \n\nNo\nrepresentation is intended to imply that the PHP amounts could have been, or could be, converted, realized or settled into USD at that\nrate on December 31, 2025, or at any other rate.\n\n \n\nF-8\n\n \n\n \n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INC\nNOTES TO CONSOLIDATED FINANCIAL STATEMENTS**\n\n** **\n\n**2.****Summary\nof Significant Accounting Policies**(cont.)\n\n** **\n\n**e)****Cash and cash equivalents**\n\n \n\nCash\nand cash equivalents consist of bank deposits and cash on hand, which are unrestricted as to withdrawal and use. The Company considers\nall highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents.\n\n** **\n\n**f)****Accounts receivable, net**\n\n \n\nThe\nCompany records accounts receivable at net realizable value consisting of the carrying amount less an allowance for credit losses. An\nestimate for the allowance for credit losses is discussed below in “Credit Losses on Financial Instruments”. Account balances\nare charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered\nremote.\n\n** **\n\n**g)****Credit Losses on Financial Instruments**\n\n \n\nThe\nCompany accounted for credit losses in accordance with ASU 2016-13, Financial Instruments - Credit Losses. The Company\nuses the Current Expected Credit Losses (CECL) model to estimate credit losses on financial assets measured at amortized cost, as well\nas certain off-balance sheet credit exposures. When similar risk characteristics exist, the Company assesses collectability and measures\nexpected credit losses on a collective basis for a pool of assets, whereas if similar risk characteristics do not exist, the Company\nassesses collectability and measures expected credit losses on an individual asset basis.\n\n \n\nUnder\nthe CECL model, the estimation of credit losses involves significant judgment and estimation uncertainty. Management exercises its judgment\nbased on historical loss experience, the age of the accounts receivable, current economic conditions, and reasonable and supportable\nforecasts that may affect the customer’s ability to pay. Changes in these factors could have a material impact on the estimated\ncredit losses.\n\n** **\n\n**h)****Inventories, net**\n\n \n\nInventories\nare stated at the lower of cost or net realizable value, with net realized value represented by estimated selling prices in the ordinary\ncourse of business, less reasonably predictable costs of disposal and transportation. Cost of inventory is determined using the weighted\naverage cost method. No inventory write-down was recorded for the years ended December 31, 2025 and 2024.\n\n** **\n\n**i)****Property, plant and equipment, net**\n\n \n\nThe\nCompany’s property, plant and equipment are recorded at cost less accumulated depreciation and impairment loss, if any. Depreciation\nis calculated on the straight-line method after taking into account their respective estimated residual values over the following\nestimated useful lives:\n\n \n\n**Category**   **Useful life**\n\nLand   Indefinite\n\nReal property and buildings   20 years\n\nVehicle   5 years\n\nMachinery and equipment   10 years\n\n \n\nWhen\nproperty, plant and equipment are retired or otherwise disposed of, resulting gain or loss is included in net income in the period of\ndisposition.\n\n \n\nExpenditures\nfor repairs and maintenance are expensed as incurred, whereas the costs of betterments that extend the useful life of property, plant\nand equipment are capitalized as additions to the related assets. Gain or loss on disposal of property, plant and equipment, if any,\nis recognized in the consolidated statements of income and comprehensive income as the difference between the net sales proceeds and\nthe carrying amount of the underlying asset.\n\n \n\nF-9\n\n \n\n \n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INC\nNOTES TO CONSOLIDATED FINANCIAL STATEMENTS**\n\n** **\n\n**2.****Summary\nof Significant Accounting Policies** (cont.)\n\n** **\n\nThe\nCompany recognizes construction in progress (“CIP”) at cost, which includes all expenditures directly attributable to the\nconstruction or acquisition of the related property, plant, and equipment. These costs may include materials, labor, and applicable overhead\ncosts, which are indirect costs associated with the construction. CIP is not depreciated until the asset is placed in service and is\nboth physically and functionally complete.\n\n** **\n\n**j)****Impairment of long-lived assets**\n\n \n\nAll\nlong-lived assets, which include tangible long-lived assets and right-of-use assets, are reviewed for impairment whenever events\nor changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of long-lived assets\nto be held and used is measured by a comparison of the carrying amount of the asset to the estimated undiscounted future cash flows expected\nto be generated by the assets. If the carrying amount of an asset exceeds its estimated future undiscounted cash flows, an impairment\nloss is recognized for the difference between the carrying amount of the asset and its fair value.\n\n \n\nFor\nthe years ended December 31, 2025, 2024 and 2023, the Company did not recognize any impairment loss on long-lived assets.\n\n** **\n\n**k)****Deferred offering costs**\n\n \n\nDeferred\noffering costs represent legal, accounting, and other direct costs related to the Company’s initial public offering (IPO). These\ncosts are capitalized as incurred and are included in the accompanying balance sheet as Deferred offering costs. As of December 31, 2025\nand 2024, the Company recorded $nil and $269,752 of deferred offering costs, respectively.\n\n \n\nUpon\ncompletion of the IPO on October 10, 2025, these deferred offering costs, along with the underwriters’ fees paid, were reclassified\nto additional paid-in capital and netted against the IPO proceeds received.\n\n** **\n\n**l)****Fair value of financial instruments**\n\n \n\nThe\nCompany’s financial instruments primarily consist of cash and cash equivalents, accounts receivable, net, other receivables, accounts\npayable, other payables and accrued expenses, and due to related parties. The carrying values of these financial instruments’ approximate\nfair values due to their short maturities.\n\n \n\nFair\nvalue is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal\nor most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.\nThis note also establishes a fair value hierarchy which requires classification based on observable and unobservable inputs when measuring\nfair value. There are three levels of inputs that may be used to measure fair value:\n\n \n\n \nLevel 1 -\n \nQuoted prices in active\nmarkets for identical assets or liabilities.\n\n \n \n \n \n\n \nLevel 2 -\n \nObservable inputs other\nthan Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other\ninputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.\n\n \n \n \n \n\n \nLevel 3 -\n \nUnobservable inputs that\nare supported by little or no market activity and that are significant to the fair value of the assets or liabilities.\n\n \n\nDetermining\nwhich category an asset or liability falls within the hierarchy requires significant judgment. The Company evaluates its hierarchy disclosures\non a recurring basis which involves reassessing the appropriateness of the chosen hierarchy level as new information or market conditions\nbecome available.\n\n \n\nF-10\n\n \n\n \n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INC\nNOTES TO CONSOLIDATED FINANCIAL STATEMENTS**\n\n** **\n\n**2.****Summary\nof Significant Accounting Policies** (cont.)\n\n** **\n\n**m)****Revenue recognition**\n\n \n\nIn\naccordance with ASC Topic 606, revenues are recognized when control of the contracted goods or services is transferred to the Company’s\ncustomers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services.\nIn determining when and how much revenue is recognized from contracts with customers, the Company performs the following five-step analysis:\n(1) identify the contract(s) with a customer; (2) identify the performance obligations in the contract; (3) determine\nthe transaction price; (4) allocate the transaction price to the performance obligations in the contract; (5) recognize revenue\nwhen (or as) the entity satisfies a performance obligation. The Company assesses its revenue arrangements against specific criteria in\norder to determine if it is acting as principal or agent. Revenue is recognized upon the transfer of control of contracted goods to a\ncustomer.\n\n* *\n\n*Trading\nof recycled scrap metals*\n\n \n\nRevenues\nare generated from trading of recycled scrap metals.\n\n \n\nThe\nCompany is the principal party in fulfilling the identified performance obligation as it controls the finished goods prior to the transfer\nto the customer, assumes the risks and rewards associated with the transactions, including bearing any associated costs and risks, bearing\nthe risk of loss or damage to inventory, and bearing the credit risk associated with customers’ ability to pay for the goods. The\nrevenue is recognized at a point in time concurrent with the transfer of control, which usually occurs, depending on shipping terms,\nupon shipment, issuance of bill of lading or customer receipt. In addition, revenue is deferred when cash payments are received or due\nin advance of performance.\n\n \n\nPayment\nterms are not explicitly specified in the Company’s contracts. Customers are generally invoiced upon or after the Company satisfies\nits performance obligations, and payment is typically collected within a reasonable period based on customary business practices. In\ninstances where the timing of revenue recognition differs from the timing of invoicing, the Company has determined that the contracts\ndo not include a significant financing component.\n\n \n\nRevenues\nare measured as the amount of consideration the Company expects to receive in exchange for transferring the finished goods to customers,\nwhich generally reflects current market prices at the time the contract is entered into. Consideration is recorded net of value-added tax,\nand there is no variable consideration exists in the trading of the goods.\n\n \n\nThe\nCompany did not have contract assets as of December 31, 2025 and 2024. Contract liabilities are primarily related to deferred revenue\nresulting from cash payments received in advance from customers to protect against credit risk. Contract liabilities totaled nil and\nnil as of December 31, 2025 and 2024, and are included in advances from customers in the consolidated balance sheets. These amounts represent\nthe Company’s unsatisfied performance obligations as of the balance sheet dates. For the years ended December 31, 2025, 2024, and\n2023, the Company recognized $nil, $611,283, and $4,851,033, respectively, of revenue that was included in historical advances from customers\nat the beginning of those respective periods. The Company had no outstanding advances from customers as of December 31, 2025 and 2024,\nrespectively.\n\n** **\n\n**n)****Cost of revenues**\n\n \n\nCost\nof revenues primarily consists of cost of goods sold which are manufactured by the Company.\n\n** **\n\n**o)****Income taxes**\n\n \n\nThe\nCompany follows the guidance of ASC Topic 740 “Income taxes” and uses liability method to account for income taxes.\nUnder this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax\nbases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to\nreverse. The Company records a valuation allowance to offset deferred tax assets, if based on the weight of available evidence, it is\nmore-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of\na change in tax rates is recognized in statement of income and comprehensive income in the period that includes the enactment date.\n\n \n\nF-11\n\n \n\n \n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INC\nNOTES TO CONSOLIDATED FINANCIAL STATEMENTS**\n\n** **\n\n**2.****Summary\nof Significant Accounting Policies** (cont.)\n\n \n\nThe\nCompany uses a more likely than not threshold for financial statement recognition and measurement of a tax position taken or expected\nto be taken in a tax return. As a result, the impact of an uncertain income tax position is recognized at the largest amount that is\nmore-likely-than-not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized\nif it has less than a 50% likelihood of being sustained.\n\n** **\n\n**p)****Value added tax (“VAT”)**\n\n \n\nThe\nCompany is subject to VAT on revenue generated from production and trading of scrap metals. The Company records revenue net of VAT. This\nVAT may be offset by qualified input VAT paid by the Company to suppliers. As of December 31, 2025 and 2024, the Company did not have\nnet VAT recoverable balance. When applicable, such balances are presented under “Other receivables and current assets” on\nthe consolidated balance sheets. The tax is equivalent to a uniform rate of 12%, based on the gross selling price of goods or properties\nsold, or gross receipts from the sale of services. The Company has a VAT exemption on importation and export sales as VAT-registered\npersons are zero-rated.\n\n** **\n\n**q)****Segment reporting**\n\n \n\nThe\nCompany operates and manages its business as a single segment and has one operating and reportable segment, trading of recycled scrap\nmetals.\n\n \n\nThe\naccounting policies of the segment are the same as those described in the summary of significant accounting policies. The chief executive officer, who is the chief operating decision maker (“CODM”), assesses performance and allocates resources based on\nnet income, which is consistent with consolidated net income reported in the financial statements. Significant expense categories regularly\nprovided to and reviewed by the chief operating decision maker are those presented in the consolidated statements of income and comprehensive\nincome.\n\n \n\nThe\nCODM also reviews operating metrics and consolidated financial statements when evaluating overall performance.\n\n \n\nSegment\nassets are consistent with total consolidated assets reported on the balance sheet.\n\n** **\n\n**r)****Comprehensive income**\n\n \n\nComprehensive\nincome includes all changes in equity from transactions and other events and circumstances excluding transactions resulting from investments\nfrom owners and distributions to owners. For the years presented, total comprehensive income included foreign currency translation\nadjustments.\n\n** **\n\n**s)****Earnings per share**\n\n \n\nEarnings\nper share are computed in accordance with ASC 260. Holders of Class A ordinary shares and Class B ordinary shares have the same\nrights, except for voting and conversion rights. Each Class A ordinary share is entitled to one vote; and each Class B ordinary\nshare is entitled to twenty votes and is convertible into one Class A ordinary share at any time by the holder thereof. Class A\nordinary shares are not convertible into Class B ordinary shares under any circumstances.\n\n \n\nF-12\n\n \n\n \n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INC\nNOTES TO CONSOLIDATED FINANCIAL STATEMENTS**\n\n** **\n\n**2.****Summary\nof Significant Accounting Policies** (cont.)\n\n** **\n\nAs\nthe liquidation and dividend rights are identical, the undistributed earnings are allocated on a proportionate basis. The earnings per\nshare are the same for Class A and Class B ordinary shares because the holders of each class are entitled to equal per share dividends\nor distributions in liquidation.\n\n \n\nBasic\nearnings per ordinary share is computed by dividing net income attributable to holders of ordinary shares by the weighted average number\nof ordinary Shares outstanding during the year. Diluted earnings per share is calculated by dividing net income attributable to ordinary\nshareholders by the weighted average number of ordinary and dilutive ordinary equivalent shares outstanding during the year. Ordinary\nequivalent shares are not included in the denominator of the diluted earnings per share calculation when inclusion of such shares would\nbe anti-dilutive or in the case of contingently issuable shares that all necessary conditions for issuance have not been satisfied.\nFor the years ended December 31, 2025, 2024 and 2023, there was no dilution impact.\n\n** **\n\n**t)****Commitments and contingencies**\n\n \n\nThe\nCompany accrues estimated losses from loss contingencies by a charge to income when information available before financial statements\nare issued or are available to be issued indicates that it is probable that an asset had been impaired, or a liability had been incurred\nat the date of the financial statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency\nare expensed as incurred. If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in\nthe financial statements when it is at least reasonably possible that a material loss could be incurred.\n\n \n\nAs\nof December 31, 2025 and 2024, there were no contingent liabilities relating to litigations against the Company.\n\n** **\n\n**u)****Lease**\n\n \n\nEffective January 1, 2021, the Company adopted FASB ASC Topic 842,\nLeases. As a result, the Company updated its balance sheet to recognize right-of-use assets and related lease liabilities for all operating\nleases with terms greater than 12 months.\n\n \n\nThe\nCompany evaluates whether agreements constitute leases by reviewing the contractual terms to determine which party obtains both the economic\nbenefits and control of the assets at the inception of the contract. Leases with contractual terms longer than twelve months are\ncategorized as operating or finance leases at the commencement date.\n\n \n\nThe\nCompany recognizes a lease liability for future lease payments and a right-of-use (ROU) asset representing the right to use the underlying\nasset for the lease term. The lease term is based on the non-cancellable term of the lease and may contain options to extend the lease\nwhen it is reasonably certain that the Company will exercise the option. Lease liabilities are recognized at the commencement date based\non the present value of lease payments over the lease term using the rate implicit in the lease, if available, or the Company’s\nincremental borrowing rate. Leases with an initial term of 12 months or less were short-term leases and not recognized as right-of-use\nassets and lease liabilities on the consolidated balance sheets.\n\n \n\nROU\nassets are measured at the amount of the lease liabilities with adjustments for lease prepayments made prior to or at lease\ncommencement, initial direct costs incurred by the Company, deferred rent and lease incentives, and any off-market terms present in\nthe lease. ROU assets are expensed over their useful life, considering the lease term and any residual value under straight line\nbasis. The Company evaluates the carrying value of ROU assets if there are indicators of impairment and reviews the recoverability\nof the related asset.\n\n \n\nF-13\n\n \n\n \n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INC\nNOTES TO CONSOLIDATED FINANCIAL STATEMENTS**\n\n** **\n\n**2.****Summary\nof Significant Accounting Policies** (cont.)\n\n** **\n\nThe\nCompany reassesses if a contract is or contains a leasing arrangement and re-measures ROU assets and liabilities upon modification of\nthe contract. Differences are recognized in the consolidated statement of income on contract termination.\n\n** **\n\n**v)****Recent issued or adopted accounting standards**\n\n \n\nThe\nCompany is an “emerging growth company” (“EGC”) as defined in the Jumpstart Our Business Startups Act of 2012\n(the “JOBS Act”). Under the JOBS Act, EGC can delay adopting new or revised accounting standards issued subsequent to the\nenactment of the JOBS Act until such time as those standards apply to private companies. The Company does not opt out of extended transition\nperiod for complying with any new or revised financial accounting standards. Therefore, the Company’s financial statements may\nnot be comparable to companies that comply with public company effective dates.\n\n \n\nIn\nDecember 2025, the FASB issued ASU 2025-12, Codification Improvements, which is intended to address suggestions received from stakeholders\nregarding the Accounting Standards Codification and makes other incremental improvements to U.S. GAAP. The update represents changes\nto the Codification that clarify, correct errors in or make other improvements to a variety of topics that are intended to make it easier\nto understand and apply. ASU 2025-12 is effective for fiscal years beginning after December 15, 2026 and interim periods within those\nfiscal years. Entities will be required to apply the amendments to ASC 260 retrospectively. All other amendments may be applied prospectively\nor retrospectively. Early adoption is permitted. The Company is currently evaluating the impact of this ASU on its consolidated financial\nstatements\n\n \n\nIn\nSeptember 2025, the FASB issued ASU 2025-07, Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606):\nScope Refinements and Clarification for Share-Based Noncash Consideration from a Customer. This ASU clarifies the application of derivative\nguidance to contracts whose underlying is based on one party’s operations or activities and provides interpretive guidance on share-based\nnoncash consideration in revenue arrangements. The amendments are effective for fiscal years beginning after December 15, 2026, including\ninterim periods within those fiscal years, with early adoption permitted. The Company does not expect adoption of this ASU to have a\nmaterial impact on its consolidated financial statements.\n\n \n\nIn\nJuly 2025, the FASB issued ASU 2025-05, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses for Accounts\nReceivable and Contract Assets. The ASU provides a practical expedient and accounting policy election for measuring expected credit losses\non certain trade receivables and contract assets arising under ASC 606. The amendments are effective for fiscal years beginning after\nDecember 15, 2025, and interim periods within those fiscal years, with early adoption permitted. The adoption of this ASU did not have\nan impact on its measurement of expected credit losses, particularly with respect to contract assets related to revenue recognized under\nthe cost-to-cost input method.\n\n \n\nIn\nMay 2025, the FASB issued ASU 2025-03, Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer\nin the Acquisition of a Variable Interest Entity. This ASU updates guidance for determining the accounting acquirer when the acquiree\nis a variable interest entity (“VIE”) and the transaction is affected primarily through an exchange of equity interests.\nUnder the new guidance, entities are required to apply the general business combination criteria in ASC 805-10-55-12 through 55-15 (such\nas relative voting rights, governance, and size of the combining entities) rather than automatically identifying the primary beneficiary\nof the VIE as the accounting acquirer. The amendments are effective for fiscal years beginning after December 15, 2026, including interim\nperiods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact of this ASU on its consolidated\nfinancial statements, including potential implications for transactions involving entities determined to be VIEs.\n\n \n\nIn\nNovember 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic\n220-40), which requires entities to disaggregate any relevant expense caption presented on the face of the income statement within continuing\noperations into the following required natural expense categories, as applicable: (1) purchases of inventory, (2) employee compensation,\n(3) depreciation, (4) intangible asset amortization, and (5) depreciation, depletion, and amortization recognized as part of oil- and\ngas-producing activities or other depletion expenses. An entity’s share of earnings or losses from investments accounted for under\nthe equity method is not a relevant expense caption that requires disaggregation. Such ASU’s amendments are effective for all public\nbusiness entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December\n15, 2027. In January 2025, FASB issued ASU 2025-01, which revises the effective date of ASU 2024-03 to clarify that all public business\nentities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within\nannual reporting periods beginning after December 15, 2027. Early adoption of ASU 2024-03 is permitted. The Company is currently evaluating\nthe impact of this ASU on its consolidated financial statements.\n\n \n\nF-14\n\n \n\n \n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INC\nNOTES TO CONSOLIDATED FINANCIAL STATEMENTS**\n\n \n\n**2.****Summary\nof Significant Accounting Policies** (cont.)\n\n \n\nIn\nDecember 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This update enhances the\ntransparency of income tax disclosures by requiring public business entities to disclose specific categories in the effective tax rate\nreconciliation on an annual basis. It also requires the disclosure of additional information for reconciling items that meet a quantitative\nthreshold of 5%. Furthermore, the amendments require all entities to disclose the amount of income taxes paid (net of refunds received)\ndisaggregated by federal (national), state, and foreign taxes, and by individual jurisdictions where the amount is 5% or more of total\nincome taxes paid. For public business entities, the amendments are effective for annual periods beginning after December 15, 2024. Early\nadoption is permitted. The Company adopted this standard effective January 1, 2025, and has updated its income tax disclosures accordingly\nin Note 10. The adoption did not impact the Company’s consolidated balance sheets, statements of operations, or cash flows.\n\n \n\nOther\naccounting pronouncements that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption\nuntil a future date are not expected to have a material impact on the Company’s consolidated financial position and results of\noperations upon adoption.\n\n \n\n**3.****Variable\nInterest Entities**\n\n \n\nOn\nJune 10, 2024, the directors of Yoda Metal and DL Metal approved and adopted board resolutions whereby they irrevocably designated\nHua Jun Yan as the authorized legal representative to sign and process any transaction for and on behalf of Yoda Metal and DL Metal.\nThis authorization includes the use of electronic signatures for all directors as deemed necessary for any transactions.\n\n \n\nOn\nJune 10, 2024, the Company’s wholly owned subsidiary, One and One HK, executed a series of Contractual Arrangement with each\nof the shareholders of Yoda Metal and DL Metal, establishing a variable interest entity (“VIE”) structure. These Contractual\nArrangements include:\n\n* *\n\n*Exclusive\nBusiness Cooperation Agreements*\n\n \n\nPursuant\nto the Exclusive Business Cooperation Agreement between (i) Yoda Metal and One and one HK, (ii) DL Metal and One and one HK,\nto provide Yoda Metal and DL Metal with technical support, consulting services and other management services relating to its day-to-day\nbusiness operations and management, on an exclusive basis, utilizing its advantages in technology, business management and information.\nFor services rendered to Yoda Metal and DL Metal by One and one HK under these agreement, One and one HK is entitled to collect a service\nfee that shall be calculated based upon service hours and multiple hourly rates provided by One and one HK. The service fee\nshould approximately equal to Yoda Metal and DL Metal’s net profit.\n\n \n\nThe Exclusive Business Cooperation Agreement was executed on June 10,\n2024, and has an initial term of ten years, expiring on June 10, 2034. Upon expiration of the initial term, the agreement automatically\nextends for successive ten-year terms unless One and one HK provides written notice of its intent not to renew. Yoda Metal (and DL Metal)\ndo not have the right to terminate the agreement or block its automatic renewal. Furthermore, while One and one HK may terminate the agreement\nat any time by providing 30 days' written notice, Yoda Metal is contractually prohibited from terminating the agreement unilaterally unless\nrequired by applicable law.\n\n* *\n\n*Exclusive\nShare Pledge Agreements*\n\n \n\nUnder\nthe Share Pledge Agreement between (i) One and one HK and each of the shareholders of Yoda Metal, and (ii) One and one HK and\neach of the shareholders of DL Metal, together holding 100% of the equity interests, of each Yoda Metal and DL Metal (“Yoda Metal\nand DL Metal Shareholders”), the Yoda Metal and DL Metal Shareholders pledged all of their equity interests in Yoda Metal and DL\nMetal to One and one HK to guarantee the performance of Yoda Metal and DL Metal’s obligations under the Exclusive Business Cooperation\nAgreement.\n\n \n\nUnder\nthe terms of the Share Pledge Agreement, in the event that Yoda Metal and DL Metal breaches its contractual obligations under the Exclusive\nBusiness Cooperation Agreement, One and one HK, as pledgee, will be entitled to certain rights, including, but not limited to, the right\nto dispose of dividends generated by the pledged equity interests. The Yoda Metal and DL Metal Shareholders also agreed that upon occurrence\nof any event of default, as set forth in the Share Pledge Agreement, One and one HK is entitled to dispose of the pledged equity interest\nin accordance with applicable laws. The Yoda Metal and DL Metal Shareholders further agree not to dispose of the pledged equity interests\nor take any actions that would prejudice One and one HK’s interest.\n\n \n\nF-15\n\n \n\n \n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INC\nNOTES TO CONSOLIDATED FINANCIAL STATEMENTS**\n\n** **\n\n**3.****Variable\nInterest Entities** (cont.)\n\n** **\n\nThe\nShare Pledge Agreement shall be effective until the full payment of the service fees under the Business Cooperation Agreement has been\nmade and upon termination of Yoda Metal and DL Metal’s obligations under the Business Cooperation Agreement.\n\n \n\nThe\npurposes of the Share Pledge Agreement are to (1) guarantee the performance of Yoda Metal and DL Metal’s obligations under\nthe Exclusive Business Cooperation Agreement, (2) ensure the shareholders of Yoda Metal and DL Metal do not transfer or assign the\npledged equity interests, or create or allow any encumbrance that would prejudice One and one HK’s interests without One and one\nHK’s prior written consent and (3) provide One and one HK control over Yoda Metal and DL Metal.\n\n* *\n\n*Exclusive\nOption Agreement*\n\n \n\nUnder\nthe Exclusive Option Agreement, the shareholders of Yoda Metal and DL Metal irrevocably granted One and one HK (or its designee) an exclusive\nright to purchase, to the extent permitted under Philippines law, once or at multiple times, at any time, a portion or whole of the equity\ninterests or assets in Yoda Metal and DL Metal held by the each of the entities’ shareholders. The purchase price is equal to the\ncapital paid in by the Shareholders, adjusted pro rata for purchase of less than all of the Equity Interest and subject to any appraisal\nor restrictions required by applicable Philippine laws and regulations. The agreement will remain effective until all equity interests in Yoda\nMetal and DL Metal held by the shareholders of Yoda Metal and DL Metal are transferred or assigned to One and one HK or its designated\nperson(s). The shareholders and Yoda Metal and DL Metal shall not have any right to terminate this agreement in any event unless otherwise\nrequired by Philippine laws.\n\n \n\nAs\na result of these board resolutions and agreements, One and one HK has the power to direct the activities of Yoda Metal and DL Metal\nthat most significantly impact their economic performance. Additionally, One and one HK has the right to receive benefits from Yoda Metal\nand DL Metal that could potentially be significant to Yoda Metal and DL Metal. Therefore, One and one HK is considered the primary beneficiary\nof Yoda Metal and DL Metal. Consequently, the financial results of Yoda Metal and DL Metal are consolidated into the financial statements\nof One and one HK in accordance with U.S. GAAP.\n\n \n\nWhile\nthe VIE structure allows for the consolidation of Yoda Metal and DL Metal, it also brings certain risks and uncertainties, and it is\nsubject to significant scrutiny and could be impacted by regulatory changes including but not limited to:\n\n \n\n●Enforceability\nof the Contractual Arrangements under the applicable local laws\n\n \n\n●Potential\nchanges in laws and regulations that could affect the enforceability of these arrangements\n\n \n\n●The\nability of One and one HK to exercise control over Yoda Metal and DL Metal as anticipated\n\n \n\nManagement\nregularly assesses the VIE arrangements to ensure compliance with existing laws and regulations and to evaluate any potential changes\nin circumstances that could affect the consolidation of the VIE entities.\n\n \n\nThe\nfollowing financial statement amounts and balances of the VIEs were included in the accompanying consolidated financial statements after\nelimination of intercompany transactions and balances:\n\n \n\n  \nDecember 31,\n\n2025  \nDecember 31,\n\n2024 \n\nCurrent\nassets \n$37,244,260  \n$24,750,653 \n\nNon-current\nassets \n 17,092,057  \n 11,767,464 \n\nTotal\nassets \n 54,336,317  \n 36,518,117 \n\nCurrent\nliabilities \n 18,099,856  \n 15,677,069 \n\nNon-current\nliabilities \n 3,315,122  \n 91,897 \n\nTotal\nLiabilities \n 21,414,978  \n 15,768,966 \n\nNet\nassets \n$32,921,339  \n$20,749,151 \n\n \n\n  \nYears\nEnded December 31, \n\n  \n2025  \n2024  \n2023 \n\nRevenues \n$65,822,739  \n$53,463,785  \n$41,270,484 \n\nGross profit \n 15,760,798  \n 10,570,827  \n 8,882,183 \n\nIncome before income tax expenses \n 13,074,408  \n 8,418,346  \n 7,330,292 \n\nNet income \n$12,740,028  \n$6,476,772  \n$5,567,174 \n\n \n\nF-16\n\n \n\n \n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INCNOTES TO CONSOLIDATED FINANCIAL STATEMENTS**\n\n \n\n**3.****Variable\nInterest Entities** (cont.)\n\n \n\n  \nYears\nEnded December 31, \n\n  \n2025  \n2024  \n2023 \n\nNet cash (used in) / provided by\noperating activities \n$(1,209,812) \n$2,009,738  \n$4,060,835 \n\nNet cash used in investing activities \n (29,591) \n (11,542) \n (3,835,841)\n\nNet cash used in financing activities \n (934,863) \n (257,538) \n (17,768)\n\n \n\nThe\nassets of the VIEs have not been pledged or used as collateral for other obligations and are solely for the VIEs’ own use and to\nsettle their own obligations. The creditors of the VIEs can only claim against the assets of the VIEs and do not have the right to seek\nrepayment from the Company’s assets.\n\n** **\n\n**4.****Accounts\nreceivables, net**\n\n \n\nAccounts\nreceivables, net consist of the following:\n\n \n\n  \nDecember 31,\n\n2025  \nDecember 31,\n\n2024 \n\nAccounts\nreceivable \n$26,634,057  \n$17,401,756 \n\nAllowance\nfor credit losses \n -  \n - \n\nTotal,\nnet \n$26,634,057  \n$17,401,756 \n\n \n\nSubsequent\nto December 31, 2025 and through the date of issuance of the consolidated financial statements, the Company collected approximately $15.58\nmillion of accounts receivable outstanding as of year-end, representing approximately 59% of the total accounts receivable balance as\nof December 31, 2025.\n\n \n\nFor\nthe years ended December 31, 2025, 2024 and 2023, the Company did not recognize any allowance for credit losses expense related\nto accounts receivable.\n\n** **\n\n**5.****Inventories,\nnet**\n\n \n\nInventories,\nnet consisted of the following:\n\n \n\n  \nDecember 31,\n\n2025  \nDecember 31,\n\n2024 \n\nRaw\nmaterials \n$5,833,689  \n$3,161,517 \n\nMaterials\nin transit \n 618,938  \n 1,869,241 \n\nFinished\ngoods \n 536,386  \n 196,406 \n\nSpare parts \n 241,568  \n - \n\nLess:\nObsolete/write-down inventory \n -  \n - \n\nTotal,\nnet \n$7,230,581  \n$5,227,164 \n\n \n\nFor\nthe years ended December 31, 2025, 2024 and 2023, no inventory write-down was recognized.\n\n \n\nRaw\nmaterials represent the materials purchased readily for production and held by the Company in its warehouse.\n\n \n\nMaterials\nin transit represent the materials shipping on the road but not yet arrived at the warehouse of the Company. Under the shipment terms\nof FOB (Free on Board), the risk of loss and damage was transferred from the seller to the buyer when materials were loaded onto the\nvessel and are a trigger for the purchaser’s legal obligation to pay for the goods, which correspondingly brought the balance of\nmaterials in transit recorded under inventories.\n\n** **\n\n**6.****Deferred\noffering costs**\n\n \n\nDeferred\noffering costs consist of the following:\n\n \n\n  \nDecember 31,\n\n2025  \nDecember 31,\n\n2024 \n\nDeferred\noffering costs \n$      -  \n$269,752 \n\n \n\nUpon\ncompletion of the IPO on October 10, 2025, these deferred offering costs, along with the underwriters’ fees paid, were reclassified\nto additional paid-in capital and netted against the IPO proceeds received.\n\n \n\nF-17\n\n \n\n \n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INC\nNOTES TO CONSOLIDATED FINANCIAL STATEMENTS**\n\n** **\n\n**7.****Other\nreceivables and current assets**\n\n \n\nOther\nreceivables and current assets consist of the following:\n\n \n\n  \nDecember 31,\n\n2025  \nDecember 31,\n\n2024 \n\nPrepaid\nsocial insurance \n$603  \n$237 \n\nPrepaid\nexpenses \n 200,761  \n - \n\nOther\nreceivables \n 14,678  \n 4,110 \n\nTotal \n$216,042  \n$4,347 \n\n** **\n\n**8.****Loan receivable**\n\n** **\n\nOn October 15, 2025, the Company provided a loan of $2,000,000 to a third party, Hong Kong Xinda Mining Resources Investment Holding Group Limited. The loan bears interest at 0.25% per month and is repayable by June 14, 2026. Subsequent to the reporting date, $200,000 has been collected.\n\n \n\n**9.****Property,\nplant, and equipment, net**\n\n \n\nProperty,\nplant, and equipment, net consist of the following:\n\n \n\n  \nDecember 31,\n\n2025  \nDecember 31,\n\n2024 \n\nAt Cost: \n   \n  \n\nLand \n$72,324  \n$73,306 \n\nReal\nproperty and building \n 8,616,300  \n 8,733,267 \n\nMachinery\nand equipment \n 4,891,835  \n 4,958,242 \n\nVehicle \n 56,155  \n 56,918 \n\nConstruction\nin progress \n 28,892  \n - \n\nSubtotal \n 13,665,506  \n 13,821,733 \n\nLess:\nAccumulated depreciation \n (3,380,937) \n (2,528,969)\n\nTotal,\nnet \n$10,284,569  \n$11,292,764 \n\n \n\nDepreciation\nexpenses for the years ended December 31, 2025, 2024 and 2023 were $907,254, $899,091, and $686,724, respectively as follows:\n\n \n\n  \nYears\nEnded December 31, \n\n  \n2025  \n2024  \n2023 \n\nDepreciation expenses-Selling,\ngeneral and admin \n$205,504  \n$425,056  \n$221,376 \n\nDepreciation-Manufacturing\ncosts (1) \n 701,750  \n 474,035  \n 465,348 \n\nTotal \n$907,254  \n$899,091  \n$686,724 \n\n \n\n(1)Represents total depreciation incurred for manufacturing operations, which is capitalized into cost of inventory.\n\n \n\nFor\nthe years ended December 31, 2025, 2024 and 2023, no impairment loss was recognized for the Company’s property, plant and\nequipment.\n\n** **\n\n**10.****Related\nparty transactions and balances**\n\n \n\nThe\nfollowing table presents the Company’s related parties and the nature of their relationships:\n\n \n\n**Name**   **Relationship**   **Purpose/Nature**\n\nHuaJun Yan   Chief Operating Officer and Director   Working capital advances and accrued compensation\n\nCaifen Yan   Chief Executive Officer, Chairman of the Board and Director   Accrued compensation\n\n \n\nRelated\nparty transactions\n\n \n\nDuring\nthe year ended December 31, 2025, the Company recognized compensation expenses to key management personnel, including the Chief Executive\nOfficer and Chief Operating Officer, totaling $1,000,000, consisting of salaries and IPO-related bonuses. Of this amount, $300,000 was\npaid during the year, and the remaining balance was unpaid as of year end.\n\n \n\nNo\ncompensation expenses to key management personnel were recognized during the years ended December 31, 2024 and 2023.\n\n \n\nF-18\n\n \n\n \n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INC\nNOTES TO CONSOLIDATED FINANCIAL STATEMENTS**\n\n** **\n\n**10.****Related\nparty transactions and balances**(cont.)\n\n \n\nDue\nto related parties\n\n \n\nAmounts\ndue to related parties primarily represent (i) funds advanced to or from Mr. Huajun Yan on behalf of the Company for working capital\npurposes, such as payment of staff salaries and service provider fees, and (ii) accrued but unpaid compensation to key management personnel,\nincluding salaries and IPO-related bonuses. These balances are non-interest bearing and have no fixed repayment terms.\n\n** **\n\nThe\nfollowing table presents amounts due to related parties as of December 31, 2025 and 2024:\n\n \n\nAmounts\ndue to related parites \nDecember 31,\n\n2025  \nDecember 31,\n\n2024 \n\nHuaJun\nYan \n$285,193  \n$980,833 \n\nCaifen\nYan \n 300,000  \n - \n\nTotal \n$585,193  \n$980,833 \n\n \n\nAs\nof December 31, 2025, the balance due to Mr. Huajun Yan includes both advances to him for working capital purposes and accrued compensation.\n\n \n\n**11.****Income\nTaxes**\n\n \n\nThe\nentities within the Company file separate tax returns in the respective tax jurisdictions in which they operate.\n\n* *\n\n*Cayman\nIslands (“CI”)*\n\n \n\nOne\nand one Green Technologies. INC, an entity incorporated in CI, is not subject to tax on income or capital gains. Additionally, upon payments\nof dividends by the CI company to its respective shareholders, no CI withholding tax will be imposed.\n\n* *\n\n*Hong Kong,\nSAC*\n\n \n\nOur\nsubsidiary, One and one International HK Limited, is a Hong Kong entity subject to the two-tier profits tax rates system, which\nwas introduced under the Inland Revenue (Amendment) (No. 3) Ordinance 2018 (the “Ordinance”) of Hong Kong, and applies\nfor a year of assessment commencing on or after April 1, 2018.\n\n \n\nUnder\nthe two-tier profit tax rates regime, the profits tax rate for the first HKD 2 million of assessable profits of a corporation\nwill be subject to the lowered tax rate of 8.25% while the remaining assessable profits will be subject to the tax rate of 16.5%.\n\n \n\nIn\nrespect of dividends paid to One and one International HK Limited, under Hong Kong’s Foreign-sourced Income Exemption regime\neffective from January 1, 2023, income arising in or derived from a territory outside Hong Kong (such as dividends from the\nVIEs in the Philippines) received by a Hong Kong entity which is a multinational enterprise entity (“MNE entity”) carrying\non business in Hong Kong may be regarded as specified foreign-sourced income which will be deemed to be sourced from Hong Kong\nand chargeable to profits tax, subject to certain exemptions. Prior to January 1, 2023, Hong Kong operated under a territorial\nsource principle of taxation, where only income arising in or derived from Hong Kong was subject to profits tax. Under this regime,\nforeign-sourced income, such as dividends received from a non-Hong Kong source (from the VIEs in the Philippines), was generally\nnot subject to Hong Kong profits tax. In addition, payments of dividends from One and one HK to its shareholder(s) are not\nsubject to any Hong Kong withholding tax which remains unchanged both before and after January 1, 2023.\n\n* *\n\n*Republic\nof Philippines*\n\n \n\nThe\nVIEs in the Philippines are governed by the income tax law of the Philippines and are subject to the Philippine income tax (“PIT”).\nAccording to the CREATE Law (RA 11534) in the Philippines, the corporate income tax (“CIT”) rate for domestic corporations\nand resident foreign corporations has been reduced from 30% to 25%, effective from July 1, 2020 to December 31, 2022; with\nthe exception for corporations having net taxable revenue of less than PHP 5 million and total assets of less than PHP 100 million,\nwhich is taxed at a rate of 20%. The rule further stipulates a gradual reduction in the CIT rate by 1% per year from 2023 to 2027, reaching\n20% by 2027. Specifically, the annual CIT rates will be 25% for the period from July 1, 2020, to December 31, 2022, 24% in\n2023, 23% in 2024, 22% in 2025, 21% in 2026, and finally 20% from 2027 onwards.\n\n \n\nThe\nstatutory income tax rate for Yoda Metal is 22% for the year ended December 31, 2025, 23% for the year ended December 31, 2024, and 24%\nfor the year ended December 31, 2023; and for DL Metal it is 20% for each of the years ended December 31, 2025, 2024 and 2023, as DL Metal qualifies for the CREATE Law exception for corporations\nhaving net taxable revenue of less than PHP 5 million and total assets of less than PHP 100 million.\n\n \n\nF-19\n\n \n\n \n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INC\nNOTES TO CONSOLIDATED FINANCIAL STATEMENTS**\n\n** **\n\n**11.****Income\nTaxes** (cont.)\n\n** **\n\nThe\ncomponents of the income tax provision consisted of the following:\n\n \n\n  \nYears\nEnded December 31, \n\n  \n2025  \n2024  \n2023 \n\nCurrent income tax expense \n$347,971  \n$1,976,619  \n$1,792,024 \n\nDeferred income tax\nexpense \n (13,591) \n (35,045) \n (28,906)\n\nTotal \n$334,380  \n$1,941,574  \n$1,763,118 \n\n \n\nA\nreconciliation of the income tax expense, net determined at the Philippines statutory income tax rate to the Company’s actual income\ntax expense is as follows:\n\n \n\n  \nYears Ended December 31, \n\n  \n2025  \n2024  \n2023 \n\n  \nAmount  \nPercentage  \nAmount  \nPercentage  \nAmount  \nPercentage \n\nIncome before income tax expense \n$12,145,994  \n    \n$8,418,346  \n    \n$7,330,292  \n   \n\nStatutory income tax rate \n 22% \n    \n 23% \n    \n 24% \n   \n\nIncome tax expense at statutory rate \n 2,672,119  \n 22.0% \n 1,936,220  \n 23.0% \n 1,759,269  \n 24.0%\n\nDecreases due to: \n    \n    \n    \n    \n    \n   \n\nTax rate change (1) \n \n-\n  \n \n-\n  \n 21  \n 0.0% \n 43  \n 0.0%\n\nImpact of varying tax rates – Cayman Islands (2) \n 204,242  \n 1.7% \n    \n    \n    \n   \n\nImpact of varying tax rates – Other foreign jurisdictions (2) \n 1,368  \n \n-\n% \n 5,333  \n 0.1% \n 3,806  \n 0.1%\n\nRelease of prior-year tax liabilities due to lapse of statute of limitations \n (2,543,349) \n (20.9)% \n \n-\n  \n \n-\n  \n \n-\n  \n \n-\n \n\nIncome tax expenses \n$334,380  \n 2.8% \n$1,941,574  \n 23.1% \n$1,763,118  \n 24.1%\n\n \n\n \n\n(1)Represents the impact of the gradual reduction of the Philippine corporate income tax rate under the CREATE Law on the measurement of deferred tax balances.\n\n \n\n(2)Represents the impact of varying tax jurisdictions, primarily the rate differentials between the Philippines statutory rate and the income generated by the subsidiaries in Hong Kong (subject to 8.25%/16.5%) and the Cayman Islands (subject to 0%).\n\n \n\nFor\nthe years ended December 31, 2025, 2024, and 2023, the Company’s total income taxes paid, net of refunds, were $2,236, $1,027,\nand $18,101, respectively. All income tax payments during these periods related to foreign taxes paid exclusively to the Republic of\nthe Philippines. The Company did not pay any federal, national, or state income taxes in other jurisdictions, including Hong Kong and\nthe Cayman Islands.\n\n \n\nTaxes\npayable consisted of the following:\n\n \n\n  \nDecember 31,\n\n2025  \nDecember 31,\n\n2024 \n\nIncome\ntax payable \n$6,432,962  \n$6,178,134 \n\nVAT \n 957,063  \n 1,555,682 \n\nTotal \n$7,390,025  \n$7,733,816 \n\n \n\nDeferred\ntax assets and liabilities are as follows:\n\n \n\n  \nDecember 31,\n\n2025  \nDecember 31,\n\n2024 \n\nDeferred\ntax assets: \n$  \n$  \n\nNet\noperating loss carryforwards \n 105,249  \n 3,658 \n\nLease\nliabilities \n 781,797  \n 157,014 \n\nTotal\ndeferred tax assets \n 887,046  \n 160,672 \n\nLess:\nvaluation allowance \n \n \n  \n \n \n \n\nDeferred\ntax assets, net \n 887,046  \n 160,672 \n\n  \n    \n   \n\nDeferred\ntax liabilities: \n    \n   \n\nROU\nassets \n (777,220) \n (62,806)\n\nTotal\ndeferred tax liabilities \n (777,220) \n (62,806)\n\n  \n    \n   \n\nTotal,\nnet \n$109,826  \n$97,866 \n\nF-20\n\n \n\n \n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INC\nNOTES TO CONSOLIDATED FINANCIAL STATEMENTS**\n\n** **\n\n**11.****Income\nTaxes** (cont.)\n\n** **\n\nNet\noperating loss carryforwards attributable to the Company’s VIEs in the Philippines were $526,247 and $18,288 as of December 31,\n2025 and 2024, respectively. These net operating loss can be carried forward for five consecutive taxable years immediately following\nthe year of the loss.\n\n** **\n\nFor\nthe years ended December 31, 2025, 2024 and 2023, the Company did not have any material interest or penalties associated with tax\npositions. The Company did not have any significant unrecognized uncertain tax positions as of December 31, 2025 and 2024. The Company\ndoes not expect that its assessment regarding unrecognized tax positions will materially change over the next 12 months.\n\n \n\nThe\ntaxes payable include income tax payable and VAT. The decrease of $343,791 in total taxes payable was primarily driven by lower VAT obligations,\npartially offset by higher accrued income tax liabilities under ASC 740 due to increased profitability during the year.\n\n** **\n\n**12.****Employee\ncontribution plan**\n\n \n\nThe\nCompany operates in the Philippines, where applicable laws require both employers and employees to contribute to statutory benefit programs,\nincluding the Social Security System (“SSS”), the Home Development Mutual Fund (“Pag-IBIG Fund”), and the Philippine\nHealth Insurance Corporation (“PhilHealth”).\n\n \n\nContributions\nto these programs are recognized as employee benefit expenses in the Company’s consolidated financial statements and are determined\nbased on applicable statutory contribution rates and salary levels, subject to prescribed caps.\n\n \n\nThe\nSSS provides social security benefits such as sickness, maternity, disability, retirement, and death benefits. The Pag-IBIG Fund provides\nhousing-related and short-term financing programs as well as savings and dividend benefits. PhilHealth provides healthcare coverage,\nincluding inpatient and outpatient services.\n\n \n\nThe\nCompany’s contributions to these statutory benefit programs were $19,508 and $25,393 for the years ended December 31, 2025 and\n2024, respectively.\n\n** **\n\n**13.****Shareholders’\nEquity**\n\n* *\n\n*Ordinary\nshares*\n\n \n\nThe\nauthorized share capital of the Company was US$50,000, divided into 500,000,000 ordinary shares with par value of $0.0001 each. On April 17,\n2024, the Company issued 20,000,000 shares to shareholders at par value of $0.0001 per share.\n\n \n\nOn\nDecember 27, 2024, the board of directors approved additional issuance of 32,000,000 ordinary shares to existing shareholders at par\nvalue of $0.0001 per share on pro rata basis and redesignation of all the 10,203,960 issued and outstanding ordinary shares held by One\nand one International Limited into 10,203,960 Class B ordinary shares of a par value of USD0.0001 each; 41,796,040 issued and outstanding\nordinary shares held by shareholders of the Company other than One and one International Limited and all the 448,000,000 unissued ordinary\nshares into 489,796,040 Class A ordinary shares of a par value of USD0.0001 each.\n\n \n\nHolders\nof Class A ordinary shares and Class B ordinary shares have the same rights, except for voting and conversion rights. Each Class A ordinary\nshare is entitled to one vote; and each Class B ordinary share is entitled to twenty votes and is convertible into one Class A ordinary\nshare at any time by the holder thereof. Class A ordinary shares are not convertible into Class B ordinary shares under any circumstances.\n\n \n\nOn\nOctober 10, 2025, the Company completed its Initial Public Offering (“IPO”) of 2,000,000 Class A ordinary shares, par value\n$0.0001 per share, at a public offering price of $5.00 per share. Subsequently, on October 24, 2025, the underwriters fully exercised\ntheir over-allotment option to purchase an additional 300,000 Class A ordinary shares, which closed on October 28, 2025. In aggregate,\nthe Company issued 2,300,000 Class A ordinary shares resulting in total net proceeds of approximately $9.8 million, after deducting underwriting\ndiscounts, commissions, and other offering expenses of approximately $1.7 million.\n\n \n\nAs\nof December 31, 2025, there are 44,096,040 Class A ordinary shares and 10,203,960 Class B ordinary shares issued and outstanding. As\nof December 31, 2024, there are 41,796,040 Class A ordinary shares and 10,203,960 Class B ordinary shares issued and outstanding.\n\n \n\nF-21\n\n \n\n \n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INC\nNOTES TO CONSOLIDATED FINANCIAL STATEMENTS**\n\n** **\n\n**13.****Shareholders’\nEquity** (cont.)\n\n** **\n\n*Restricted\nnet assets*\n\n \n\nThe\nCompany’s ability to pay dividends is contingent on receiving distributions from the VIEs. According to Philippine statutory laws\nand regulations, dividends can only be declared from the Company’s unrestricted retained earnings, if any, as determined by Philippine\naccounting standards. Consequently, the financial results presented in the Company’s consolidated financial statements prepared\nunder U.S. GAAP might differ from the financial results presented in the VIEs’ statutory financial statements.\n\n \n\nAccumulated\nincome represents the Company’s accumulated profits not distributed as dividends and not designated for specific purposes. While\nthere is no statutory reserve requirement to allocate specific reserve funds, the Company cannot declare dividends if such action would\nrender it insolvent or impair its capital. The board of directors has discretion to allocate profits to various reserves, such as contingency\nfunds, expansion funds, or employee benefit funds.\n\n \n\nThe\naforementioned restrictions do not necessarily prohibit the VIEs from transferring its net assets to the Company, and the agreements\nwith the VIEs do not include clauses that restrict such distributions.\n\n** **\n\n**14.****Concentration\nof Risk**\n\n* *\n\n*Currency\nConvertibility Risk*\n\n \n\nThe\nVIEs in the Philippines primarily conducts business in Philippine Peso (PHP). While PHP is generally considered a convertible currency,\nthere is a level of risk associated with its convertibility into other currencies. This risk arises from potential limitations on exchanging\nPHP, particularly for less common currencies or during periods of economic or political instability. Any future limitations could impact\nthe Company’s ability to repatriate funds or settle obligations denominated in foreign currencies which could affect the Company’s\noperation. The Company continues to monitor the convertibility of PHP and assesses potential risks.\n\n* *\n\n*Foreign\nCurrency Exchange Rate Risk*\n\n \n\nThe\nVIEs in the Philippines principally transacts in Philippine Peso (PHP) for its revenues, expenses, assets, and liabilities. The exchange\nrate of the PHP can fluctuate due to changes in Philippine central bank policies, international economic conditions, and political developments.\nThese fluctuations can impact the consolidated financial statements through translation adjustments, which arise from translating the\nVIEs’ financial statements prepared in PHP into the Company’s reporting currency using the current exchange rate. Transaction\ngains (losses) may also occur due to the settlement of PHP-denominated transactions at exchange rates different from the rates used at\nthe transaction date. The Company has not engaged in any foreign currency hedging strategies to hedge for foreign currency risk.\n\n* *\n\n*Credit\nrisk*\n\n \n\nFinancial\ninstruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash and cash equivalents,\nand accounts receivable.\n\n \n\nThe\nCompany’s cash and cash equivalents were held by major financial institutions located in the Philippines. The Company believes\nthese institutions to be of high credit quality. While deposits in these institutions are insured by the Philippine Deposit Insurance\nCorporation (PDIC) up to PHP 500,000 per depositor (not each individual account), this insurance coverage may not be sufficient to fully\nprotect the Company’s cash balance in the event of a bank failure. As of December 31, 2025, the Company maintained cash balances\nthat exceeded these insured limits by approximately $694,166. The Company acknowledges this limitation and considers the credit\nquality of the financial institutions a primary factor in mitigating the risk of loss.\n\n \n\n*Cybersecurity\nRisk*\n\n \n\nThe\nCompany relies on information technology (IT) systems and networks, including those managed by third-party service providers, to conduct\nits business, process financial transactions, and safeguard sensitive data. Cyberattacks, malicious software, ransomware, and other unauthorized\nintrusions are continuously evolving and becoming increasingly sophisticated. While the Company has implemented security protocols, internal\ncontrols, and monitoring systems designed to protect its IT infrastructure and proprietary information, these measures may not be entirely\neffective in preventing all security breaches or system failures.\n\n \n\nA\nmaterial compromise of the Company’s IT systems, or those of its third-party vendors, could result in the unauthorized disclosure,\nmodification, or loss of sensitive information. Such an event could lead to significant operational disruptions, reputational harm, exposure\nto legal or regulatory actions, and substantial remediation costs. As of December 31, 2025 and 2024, the Company had not experienced\nany material cybersecurity incidents that had a significant adverse effect on its business, financial condition, or results of operations.\n\n \n\nF-22\n\n \n\n \n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INC\nNOTES TO CONSOLIDATED FINANCIAL STATEMENTS**\n\n** **\n\n**14.****Concentration\nof Risk** (cont.)\n\n** **\n\nFor\naccounts receivable, the Company extends credit based on an evaluation of the customer’s or other parties’ financial condition,\ngenerally without requiring collateral or other security. In order to minimize the credit risk, the Company delegated a team responsible\nfor credit approvals and other monitoring procedures to ensure that follow-up action is taken to recover overdue debts. Further,\nthe Company reviews the recoverable amount of each individual receivable at each balance sheet date to ensure that adequate allowances\nare made for doubtful accounts. In this regard, the Company considers that the Company’s credit risk for accounts receivable is\nsignificantly reduced.\n\n \n\nConcentration\nof customers consist of the following:\n\n \n\n  \nYear Ended  \nYear Ended  \nYear Ended \n\n  \nDecember 31,\n2025  \nDecember 31,\n2024  \nDecember 31,\n2023 \n\n  \nRevenues  \nReceivables  \nRevenues  \nReceivables  \nRevenues  \nReceivables \n\nCustomer A \n 26.84% \n 33.60% \n 22.23% \n 13.11% \n 52.41% \n -%\n\nCustomer B \n 48.75% \n 66.40% \n 56.37% \n 86.96% \n 21.42% \n 32.65%\n\nCustomer C \n 24.39% \n -% \n 17.43% \n -% \n -% \n 62.31%\n\n \n\nFor\nthe year ended December 31, 2025, Customer A, Customer B, and Customer C accounted for 26.84%, 48.75% and 24.39% of the Company’s\nrevenues, respectively.\n\n \n\nAs\nof December 31, 2025, Customer A and Customer B accounted for 33.60%, and 66.40% of the Company’s accounts receivable, respectively.\n\n \n\nFor\nthe year ended December 31, 2024, Customer A, Customer B, and Customer C accounted for 22.23%, 56.37% and 17.43% of the Company’s\nrevenues, respectively.\n\n \n\nAs\nof December 31, 2024, Customer A and Customer B accounted for 13.10% and 86.90% of the Company’s accounts receivable.\n\n \n\nFor\nthe year ended December 31, 2023, Customer A and Customer B accounted for 52.41% and 21.42% of the Company’s revenues, respectively.\n\n \n\nAs\nof December 31, 2023, Customer B, and Customer C accounted for 32.65%, and 62.31% of the Company’s accounts receivable, respectively.\n\n \n\nConcentration\nof suppliers consist of the following:\n\n \n\n  \nYear Ended  \nYear Ended  \nYear Ended \n\n  \nDecember 31,\n2025  \nDecember 31,\n2024  \nDecember 31,\n2023 \n\n  \nPurchases  \nPayables  \nPurchases  \nPayables  \nPurchases  \nPayables \n\nSupplier A \n 38.94% \n 31.44% \n 45.68% \n 48.21% \n 59.56% \n -%\n\nSupplier B \n -% \n -% \n -% \n -% \n 13.83% \n -%\n\nSupplier C \n 13.26% \n -% \n 12.57% \n 10.55% \n 11.61% \n -%\n\nSupplier D \n -% \n -% \n -% \n -% \n -% \n 42.65%\n\nSupplier E \n -% \n -% \n -% \n -% \n -% \n 57.35%\n\nSupplier F \n -% \n -% \n 10.68% \n 10.47% \n -% \n -%\n\nSupplier G \n 10.59% \n 13.03% \n 10.48% \n -% \n -% \n -%\n\nSupplier H \n -% \n 24.17% \n -% \n 17.22% \n -% \n -%\n\nSupplier I \n 12.28% \n -% \n -% \n -% \n -% \n -%\n\nSupplier J \n -% \n 10.20% \n -% \n -% \n -% \n -%\n\n \n\nFor\nthe year ended December 31, 2025, Supplier A, Supplier C, Supplier G, and Supplier I accounted for 38.94%, 13.26%, 10.59%, and 12.28%\nof the Company’s total purchase amount, respectively.\n\n \n\nAs\nof December 31, 2025, Supplier A, Supplier G, Supplier H, and Supplier J accounted for 31.44%, 13.03%, 24.17% and 10.20% of the\nCompany’s accounts payable, respectively.\n\n \n\nFor\nthe year ended December 31, 2024, Supplier A, Supplier C, Supplier F, and Supplier G accounted for 45.68%, 12.57%, 10.68%, and 10.48%\nof the Company’s total purchase amount, respectively.\n\n \n\nAs\nof December 31, 2024, Supplier A, Supplier C, Supplier F, and Supplier H accounted for 48.21%, 10.55%, 10.47%, and 17.22% of the\nCompany’s accounts payable, respectively.\n\n \n\nFor\nthe year ended December 31, 2023, Supplier A, Supplier B, and Supplier C accounted for 59.56%, 13.83%, and 11.61% of the Company’s\ntotal purchase amount, respectively.\n\n \n\nAs\nof December 31, 2023, Supplier D and Supplier E accounted for 42.65% and 57.35% of the Company’s accounts payable, respectively.\n\n \n\nF-23\n\n \n\n \n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INC\nNOTES TO CONSOLIDATED FINANCIAL STATEMENTS**\n\n \n\n**15.****Commitments\nand Contingencies**\n\n* *\n\n*Litigations\nand claims*\n\n \n\nTo\nthe best of the Company’s knowledge and based on information available as of December 31, 2025 and 2024, the Company is not involved\nin any material claims or legal actions arising from the ordinary course of business. However, the Company is exposed to various risks\nand uncertainties that could potentially result in litigation or claims in the future. The Company continuously evaluates these contingencies\nand will adjust its disclosures as necessary.\n\n* *\n\n*Environmental\nmatters*\n\n \n\nThe\nCompany is subject to various environmental laws and regulations. While the Company has implemented policies and procedures to comply\nwith these regulations, there may be instances of non-compliance that could result in potential environmental liabilities. As of December\n31, 2025 and 2024, the Company is not involved in any liabilities for environmental remediation costs. However, the identification of\nenvironmental issues in the future, such as contamination or waste disposal could result in significant costs, which may have a material\nadverse effect on the Company’s financial condition.\n\n* *\n\n*Insurance\ncoverage*\n\n \n\nThe\nCompany does not maintain insurance coverage for certain risks, including general liability, property damage, and employee-related claims.\nAs a result, the Company may be exposed to significant financial losses in the event of such risks materializing. The absence of insurance\ncoverage may have a material adverse effect on the Company’s financial condition and results of operations.\n\n \n\nThe\nCompany continuously evaluates these contingencies based on the available information and will adjust its estimates and accruals as necessary.\n\n** **\n\n**16.****Disaggregation\nof revenue**\n\n \n\nThe\nCompany disaggregates its revenue by product types, as the Company believes this disaggregation best depicts how the nature, amount,\ntiming and uncertainty of the revenue and cash flows are affected by economic factors.\n\n \n\n  \nYears\nEnded December 31, \n\n  \n2025  \n2024  \n2023 \n\nRevenue\nby product types: \n   \n   \n  \n\nAluminium\nalloy \n$19,760,980  \n$15,540,135  \n$20,740,290 \n\nCopper\nalloy ingots \n 45,057,703  \n 32,843,096  \n 17,776,581 \n\nBrass\nalloy ingots \n 994,205  \n 4,259,192  \n 2,753,613 \n\nSlag \n 9,851  \n 821,362  \n - \n\nTotal\nrevenue \n$65,822,739  \n$53,463,785  \n$41,270,484 \n\n \n\n  \nYears\nEnded December 31, \n\n  \n2025  \n2024  \n2023 \n\nRevenue\nby geographic area: \n   \n   \n  \n\nPhilippines \n$9,851  \n$5,639,613  \n$2,829,236 \n\nChina \n 65,812,888  \n 47,824,172  \n 38,441,248 \n\nTotal\nrevenue \n$65,822,739  \n$53,463,785  \n$41,270,484 \n\n \n\nF-24\n\n \n\n \n\n**ONE\nAND ONE GREEN TECHNOLOGIES. INC\nNOTES TO CONSOLIDATED FINANCIAL STATEMENTS**\n\n** **\n\n**17.****Leases**\n\n \n\nComponents\nof lease cost, weighted average remaining lease terms and discount rates of operating lease consist of the following:\n\n \n\n  \nDecember 31,\n\n2025  \nDecember 31,\n\n2024 \n\nLease assets and liabilities \n   \n  \n\nOperating\nlease right-of-use assets, net \n$6,007,527  \n$314,028 \n\nOperating\nlease liabilities-current \n 641,564  \n 785,070 \n\nOperating\nlease liabilities-noncurrent \n 3,301,395  \n - \n\nOperating\nlease liabilities-total \n 3,942,959  \n 785,070 \n\n \n\n   Years Ended December 31, \n\n   2025   2024   2023 \n\nLease expenses            \n\nOperating lease expenses-Selling, general & admin portion  $19,450   $22,994   $60,179 \n\nOperating lease expenses-Manufacturing costs   157,770    230,468    200,889 \n\nTotal  $177,220   $253,462   $261,068 \n\n                \n\nOther Information               \n\nCash paid for amounts included in the measurement of lease liabilities               \n\nOperating cash flows – operating leases  $2,722,437   $95,035   $99,639 \n\n                \n\nWeighted average remaining lease term (in years)               \n\nOperating leases   30    2    3 \n\n                \n\nAverage discount rate               \n\nOperating leases   8.03%   5.99%   6.01%\n\n \n\n  \nOperating\n\nLeases \n\nFuture minimum lease payments \n  \n\nFor the year ending December 31, \n  \n\n2026 \n$936,033 \n\n2027 \n - \n\n2028 \n 3,821,818 \n\n2029 \n - \n\n2030 \n - \n\nThereafter \n - \n\nTotal \n 4,757,851 \n\nLess: interest \n (814,892)\n\nPresent value of lease liabilities \n$3,942,959 \n\n \n\nDuring\nthe year ended December 31, 2025, the Company modified its existing operating lease agreement for land located in San Rafael, Bulacan,\nPhilippines. The modification effectively extended the lease period, resulting in a new non-cancellable term expiring on December 31,\n2055.\n\n \n\nIn\naccordance with ASC 842, this extension was accounted for as a lease modification. Consequently, the Company remeasured the lease liability\nbased on the extended future minimum lease payments and recognized a corresponding adjustment to the operating lease right-of-use (ROU)\nasset. Following this remeasurement, the total operating lease ROU asset and corresponding lease liability for this property were approximately\n$5.94 million. The modified lease agreement does not include additional options to extend the lease term.\n\n** **\n\n**18.****Subsequent\nEvents**\n\n \n\nOn\nApril 13, 2026, the Company closed a follow-on offering with two institutional investors for the sale of 1,733,334 units (the “Units”)\nat a purchase price of $7.50 per Unit. Each Unit consists of one Class A ordinary share, par value $0.0001 per share, and one warrant\n(the “Warrant”) to purchase one and one-half (1.5) Class A ordinary shares. The gross proceeds from the offering were $13.0\nmillion, prior to deducting placement agent fees and other offering expenses. The Company intends to utilize the net proceeds from the\noffering for working capital and general corporate purposes. In connection with the offering, the investors were granted the right, exercisable\nfor a period of 45 days following the closing, to purchase up to an additional $3.0 million of Units on the same terms and conditions.\n\n \n\nThe\nCompany has evaluated subsequent events through the date of issuance of these consolidated financial statements; there were no subsequent\nevents occurred that would require recognition or disclosure in the Company’s consolidated financial statements.\n\n \n\n \n\nF-25\n\n \n\n \n\nOne\r\nand one Green Technologies. 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