UDynamics Ltd

UDynamics is a holding company that does not have any material operations of its own, with its operations conducted in Hong Kong through its Operating Subsidiary, using Hong Kong dollars. The reporting currency of Operating Subsidiary is Hong Kong dollars. This prospectus contains translations of certain foreign currency amounts into U.S. dollars for the convenience of the reader. The assets and liabilities are translated into U.S. dollars from Hong Kong dollars at the year-end exchange rate. Its revenues and expenses are translated at the average exchange rate during the year. Capital accounts are translated at their historical exchange rates when the capital transactions occurred. The period/year-end and period/year-average exchange rates are as follows:

F-1/A · 2026-08-21 · 0001213900-26-092454

Company description from the cited filing.