GOLDEN HEAVEN GROUP HOLDINGS LTD.

Recent Developments

Between December 2025 and January 2026, the Company established new subsidiaries, namely Magic Golden Heaven Management Ltd. (“MGHM”) in the British Virgin Islands, Magic Golden Heaven Group Management Limited (“MGHGML”) in Hong Kong, and Fuzhou Golden Carnival Culture Development Co., Ltd. (“Fuzhou”) in the PRC. These establishments align with the Company’s future strategic plans. Although they do not have a material impact on the financial statements for the fiscal year ended September 30, 2025, management considers them qualitatively significant to the Company’s long-term development and has therefore included this disclosure for transparency purposes.

On March 3, 2026, the Company’s shareholders approved a share capital reorganization by special resolution, which included a subdivision of each authorized but unissued Class A and Class B ordinary share of US$1.875 par value into 187,500 shares of US$0.00001 par value each, a reduction of the par value of each issued and outstanding share from US$1.875 to US$0.00001, and a cancellation of unissued shares. Following the reorganization, the Company also increased its authorized share capital from US$32,096 to US$33,000, resulting in an authorized share capital of US$33,000 divided into 3,000,000,000 Class A ordinary shares of US$0.00001 par value each and 300,000,000 Class B ordinary shares of US$0.00001 par value each.