Can the direct controlling parent company and the ultimate controlling parent company be the same?

You can't. The direct controlling parent company and the ultimate controlling parent company cannot be the same.

1. Direct holding is the largest shareholder of the enterprise; Indirect holding refers to holding subsidiaries through holding the parent company.

2. Both direct holding and ultimate holding are directly owned by natural persons with 50% or more shares of the company, and indirect holding owns 50% shares of the company through subsidiaries or Sun Company.