Description of Longduoduo Co Ltd's Business Segments

The Company operates in a single segment under FASB ASC Topic 280, with revenues and substantially all assets located in the People's Republic of China (PRC). It recognizes revenue from sales of products and services in accordance with ASC 606. The Company sells healthcare service packages, recognizing service revenue when the package is sold, ownership and risk have transferred, and the service is provided. Additionally, it earns commission revenue by acting as a sales agent for third-party healthcare service and product packages, recognizing commission revenue upon acceptance of the customer contract by the third party. Cost of service revenue includes costs of healthcare service packages purchased from third-party providers, while cost of product revenue includes costs of healthcare products purchased from suppliers.

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