RICHTECH ROBOTICS INC.

(a) Evaluation of Disclosure Controls and Procedures

Our management, with the participation of our Chief Executive Officer, Chief Financial Officer, and Vice President of Finance (our “Certifying Officers”), evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended) as of December 31, 2025.

In our Annual Report on Form 10-K for the fiscal year ended September 30, 2025 (“2025 Annual Report”), management concluded that our disclosure controls and procedures were not effective due to a material weakness in internal control over financial reporting. This weakness related to the design and operation of controls over complex accounting judgments and transaction processing, specifically in the areas of revenue recognition, inventory, investments, intangible assets, and certain payroll processes.

Based on the evaluation performed as of December 31, 2025, and the remediation measures implemented during the quarter as described below, our Certifying Officers have concluded that our disclosure controls and procedures were effective as of the end of the period covered by this Report.

(b) Changes in Internal Control over Financial Reporting

During the fiscal quarter ended December 31, 2025, we implemented the following remediation measures to address the material weaknesses previously identified in our 2025 Annual Report:

Revenue Recognition and Deferred Revenue: We enhanced our contract review process and management oversight of significant judgments to ensure that transaction prices are appropriately allocated to performance obligations for our Robots-as-a-Service (RaaS) model. Controls now ensure revenue is recognized over time only after robotic solutions are fully operational at the customer site.

Inventory and Asset Valuation: We implemented more rigorous reconciliation procedures and periodic reviews to support the valuation of inventory and the carrying value of intangible assets, ensuring these estimates are supported by current market conditions and anticipated usage.

Technical Accounting Oversight: We strengthened our financial closing process by increasing the depth of technical review for complex or non-routine transactions, particularly those involving entity-level judgments.

Other than the remediation activities described above, there were no changes in our internal control over financial reporting during the quarter ended December 31, 2025, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.