10-K/A
 AMENDMENT NO. 1 TO FORM 10-K

 LUDUSON G INC. Form 10-K

 UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

 WASHINGTON, D.C. 20549

 FORM 10-K/A

 (Amendment No. 1)

 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

 SECURITIES EXCHANGE ACT OF 1934

 For the fiscal year ended December 31, 2023

 OR

 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

 SECURITIES EXCHANGE ACT OF 1934

 For the transition period from ______________ to ______________

 Commission file number: 000-55999

 LUDUSON G INC.

 (Exact name of registrant as specified in its charter)

 delaware

 82-3184409

 (State or other jurisdiction of

 (I.R.S. Employer

 incorporation or organization)

 Identification No.)

 35/F, Central Plaza, 18 Harbour Road

 Wanchai, Hong Kong

 00000

 (Address of principal executive offices)

 (zip code)

 Registrant's telephone number, including
area code: + 852 2824 8560

 Securities registered pursuant to Section 12(b)
of the Act: LDSN

 Securities registered pursuant to Section 12(g)
of the Act:

 Common Stock, $0.0001 par value

 Title of each class

 Indicate by check mark if
the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes No

 Indicate
by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act. Yes
No

the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the
preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such
filing requirements for the past 90 days. Yes No

the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T
(§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to
submit such files). Yes No

the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See the definitions
of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of
the Exchange Act.

 Large accelerated filer

 Accelerated filer

 Non-accelerated filer

 Smaller reporting company

 Emerging growth company

 If an emerging growth company,
indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised
financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control
over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that
prepared or issued its audit report. Yes No

 If securities are registered
pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing
reflect the correction of an error to previously issued financial statements.

any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the
registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b).

the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes No

 Indicate the number of shares
outstanding of each of the registrant's classes of common stock, as of the latest practicable date.

 Common Stock

 Outstanding as of March 07, 2024

 Common Stock, $.0001 par value per share

 508,466,410 shares

 The aggregate market value
of 53,020,000 shares of Common Stock of the registrant held by non-affiliates on December 29, 2023, the last business day of the registrant's
year ended December 31, 2023, computed by reference to the closing price reported by OTC Markets on that date is $11,293,260.

 DOCUMENTS INCORPORATED BY REFERENCE: None

 EXPLANATORY NOTE

 Luduson
G Inc. (the "Company") is filing this Amendment No. 1 on Form 10-K/A (this "Amendment No. 1")
to amend the Company's Annual Report on Form 10-K for the year ended December 31, 2023, which was initially filed
with the U.S. Securities and Exchange Commission (the "SEC") on March 28, 2024 (the "Original 2023 Form 10-K"). The
purpose of this Amendment No. 1 is solely to revise the disclosure under the listing captioned "Principal Accounting Fees
and Services" of Item 14 included with the Original 2023 Form 10-K.

 Except
as described above, this Amendment No. 1 does not amend, modify, or otherwise update any other information in the Original 2023
Form 10-K and does not reflect events occurring after the filing of the Original 2023 Form 10-K. Accordingly, this
Amendment No. 1 should be read in conjunction with the Original 2023 Form 10-K and the Company's other filings with
the SEC.

 TABLE OF CONTENTS.

 Page

 Item 1

 Description of Business

 Item 1A

 Risk Factors

 Item 1B

 Unresolved Staff Comments

 3 4

 Item 1C

 Cybersecurity

 Item 2

 Properties

 Item 3

 Legal Proceedings

 Item 4

 Mine Safety Disclosures

 Item 5

 Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

 Item 6

 Reserved

 3 6

 Item 7

 Management's Discussion and Analysis of Financial Condition and Results of Operation

 Item 7A

 Quantitative and Qualitative Disclosures about Market Risk

 Item 8

 Financial Statements and Supplementary Data

 Item 9

 Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

 Item 9A

 Controls and Procedures

 Item 9B

 Other Information

 Item 9C

 Disclosure Regarding Foreign Jurisdictions That Prevent Inspections

 Item 10

 Directors and Executive Officers and Corporate Governance

 Item 11

 Executive Compensation

 Item 12

 Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

 Item 13

 Certain Relationships and Related Transactions, and Director Independence

 Item 14

 Principal Accounting Fees and Services

 Item 15

 Exhibits, Financial Statement Schedules

 Item 16

 Form 10-K Summary

 Signatures

 i

 ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES.

 This is a Voluntary Filing by the Company. The
Company is in the process of engaging a PCAOB audit firm.

 SIGNATURES

 Pursuant to the requirements of Section 13 or 15(d) of the
Securities Exchange Act of 1934, the registrant has duly caused this Amendment No. 1 to Form 10-K to be signed on its behalf by the
undersigned, thereunto duly authorized.

 Date: April 3, 2024

 By:

 /s/ Man Fai CHENG

 Man Fai CHENG

 Chief Executive Officer

 (Principal Executive Officer)

 Date: April 3, 2024

 By:

 /s/ Eng Wah KUNG

 Eng Wah KUNG

 Chief Financial Officer

 (Principal Financial Officer)