Marwynn Holdings, Inc.

Cybersecurity Risk Management and Strategy

We recognize the importance of assessing, identifying, and managing material risks associated with cybersecurity threats, as defined in Item 106(a) of Regulation S-K. These risks include, among others, unauthorized access to information systems, ransomware attacks, business interruption, theft of confidential information, fraud, intellectual property loss, and violations of applicable privacy and data protection laws.

Cybersecurity risk management is incorporated into our overall enterprise risk management process. Management periodically evaluates cybersecurity risks in connection with the Company’s operations, information technology systems, and business objectives. As our business expands, particularly through the development of artificial intelligence technologies, warehouse operations, manufacturing facilities, and digital platforms, we expect cybersecurity risks to become increasingly significant.

The Company utilizes commercially available security technologies and administrative controls designed to protect its information systems and data. These measures include user authentication, password management, firewall protection, endpoint security software, data backup procedures, access controls, and software updates. We also evaluate cybersecurity risks associated with third-party software providers, cloud service providers, and other technology vendors as part of our vendor selection and management processes.

Although we currently manage cybersecurity primarily through internal management and commercially available security solutions, we expect to enhance our cybersecurity program over time as our operations grow, including evaluating the engagement of external cybersecurity professionals, conducting security assessments, andimplementing additional monitoring and incident response capabilities.

Cybersecurity Risks and Impact

As of the date of this Annual Report, we havenot experienced any cybersecurity incident that has materially affected, or is reasonably likely to materially affect, our business strategy, results of operations, or financial condition.

However, cybersecurity threats continue to evolve in sophistication and frequency. Our future operations, including artificial intelligence applications, cloud-based technologies, warehouse management systems, manufacturing operations, and enterprise information systems, may become targets of cyberattacks, ransomware, phishing, malware, data breaches, or other security incidents. Any successful cybersecurity incident could disrupt operations, compromise confidential information, result in regulatory investigations or litigation, damage our reputation, and adversely affect our business, financial condition, and results of operations.

Cybersecurity Governance

Board Oversight

Our Board of Directors oversees the Company’s approach to cybersecurity risk as part of its broader oversight of enterprise risk management. The Board receives updates from management regarding significant cybersecurity matters, including material risks, cybersecurity policies, and any cybersecurity incidents that may arise. As our operations expand, the Board expects to periodically review the Company’s cybersecurity program and related risk management practices.

Management’s Role in Cybersecurity Risk Management

Our executive management team is responsible for the day-to-day oversight of cybersecurity risks and information technology security. Management monitors the Company’s information systems, evaluates potential cybersecurity risks, oversees the implementation of security controls, and coordinates responses to any identified cybersecurity events.

Management also evaluates cybersecurity considerations when implementing new technologies, engaging third-party service providers, expanding operational facilities, and developing artificial intelligence platforms and other digital initiatives..

Roles and Expertise

The Company does not currently employ dedicated cybersecurity personnel or retain an external cybersecurity consulting firm. Cybersecurity responsibilities are shared among members of management with responsibility for information technology, operational systems, and enterprise risk management. Management utilizes commercially available security software, cloud-based security services, and information technology best practices to help protect the Company’s systems and data.

As the Company continues to expand its operations and technology infrastructure, management expects to evaluate the engagement of qualified cybersecurity professionals or specialized third-party service providers to further strengthen the Company’s cybersecurity capabilities.

Cybersecurity Monitoring and Reporting Processes

The Company periodically monitors its information technology environment through routine system administration, software updates, access management, security reviews, and data backup procedures. Management evaluates potential cybersecurity events as they arise and assesses whether any identified incident requires escalation to executive management or the Board of Directors.

The Company intends to continue enhancing its cybersecurity governance, policies, procedures, and technical safeguards as its business grows and as cybersecurity risks continue to evolve.