Golden Sun Technology Group Ltd.

Commitments

The Company had various outstanding bank loans and non-cancellable operating lease agreements of $3,566,251 and $274,354 as of March 31, 2026.

Note 13 — SEGMENT INFORMATION

ASC 280, “Segment Reporting”, establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational structure as well as information about geographical areas, business segments and major customers in financial statements for details on the Company’s business segments. The Company uses the “management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. The Company has determined that it hastwo operating segments as defined by ASC 280, “Segment Reporting”: education and e-commerce and others. The education segment offers foreign language tutorial services and other education training management services in China. The e-commerce and others segment offers e-commerce services and related products.

Selected financial information is presented below:

Note 14 — SUBSEQUENT EVENTS

On May 28, 2026, the Company entered into a loan agreement with Zhejiang Tailong Commercial Bank to obtain a loan of $118,001 (RMB 800,000) for a term ofone year at a fixed annual interest rate of 10.2%. Two related parties, Lizhen Wang, the Company’s Chief Technology Officer (the “CTO”), Liming Xu, the Company’s director and a third party each provided a personal guaranty for the repayment of the loan.

On June 12, 2026, the Company entered into a loan agreement with Zhejiang Wenzhou Lucheng Rural Commercial Bank Company Limited to obtain a loan of $443,616 (RMB 3,000,000) for a term ofone year at a fixed annual interest rate of 4.8%. The CEO and his wife provided a personal guaranty for the repayment of the loan.

On July 24, 2026, the Company entered into a loan agreement with China Construction Bank Corporation Shanghai Branch to obtain a credit loan of $52,570 (RMB 356,000) for a term ofone year at a fixed annual interest rate of 3.3%. A related party, Lizhen Wang, the Company’s CTO, provided a personal guaranty for the repayment of the loan.

The Company evaluated all events and transactions that occurred after March 31, 2026 up through the date the Company issued these unaudited condensed consolidated financial statements. Other than the events disclosed above, no other subsequent events have occurred that would require recognition or disclosure in the Company’s unaudited condensed consolidated financial statements.