Description of Next Technology Holding's Business Segments

The Company identifies its reportable operating segments based on the management approach, utilizing the internal organization and reporting structure overseen by the Chief Executive Officer, who serves as the chief operating decision maker (CODM). Management evaluates operating results by revenue, operating expenses, and income from operations across different services, with revenue as the primary measure for resource allocation and performance assessment. Based on this evaluation, the Company has determined it has a single operating segment in accordance with ASC 280. Therefore, the CODM assesses the Company's performance and results of operations on an entity-wide basis.

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