CROWN CRAFTS INC

Evaluation of Disclosure Controls and Procedures

Our management, with the participation of our principal executive officer and principal financial officer, evaluated, as of the end of the period covered by this Annual Report on Form 10-K, the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act). Based on our evaluation and taking into account the remediation of the previously identified material weakness discussed below, our principal executive officer and principal financial officer have concluded that the Company’s disclosure controls and procedures (as such term is defined in Rule(s) 13a-15(e) and 15d-15(e) under the Exchange Act) were effective as of March 29, 2026.

Management’s Report on Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Exchange Act Rules 13a-15(f) and 15d-15(f). At March 29, 2026, management assessed the effectiveness of our internal control over financial reporting based on the criteria for effective internal control over financial reporting established inInternal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on the assessment, management determined that the internal control over financial reporting at March 29, 2026, was effective.

A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company's annual or interim financial statements will not be prevented or detected on a timely basis.

The Company’s internal control system has been designed to provide reasonable assurance to the Company’s management and the Board regarding the reliability of financial reporting and the preparation and fair presentation of financial statements in accordance with GAAP. All internal control systems, no matter how well designed, have inherent limitations. Therefore, even those systems determined to be effective can provide only a reasonable, rather than absolute, assurance that the Company’s financial statements are free of any material misstatement, whether caused by error or fraud.

As a non-accelerated filer and a “smaller reporting company”, the Company is exempt from the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002. As a result, the Company’s independent registered public accounting firm has not audited or issued an attestation report with respect to the effectiveness of our internal control over financial reporting as of March 29, 2026.

On July 19, 2024, we completed the acquisition of Baby Boom. As permitted by Securities and Exchange Commission guidelines, management excluded Baby Boom from its assessment of internal control over financial reporting as of March 30, 2025. During the fiscal year ended March 29, 2026, we successfully integrated Baby Boom into our existing control structure and internal control over financial reporting environment. As a result of this integration, the operations of Baby Boom, are now included in management’s assessment of internal control over financial reporting as of March 29, 2026.

Material Weakness in Internal Control over Financial Reporting

As previously reported in 2025, our management identified a material weakness in internal control over financial reporting related to review and approval of manual journal entries.

Remediation Status

Management, with oversight from the Audit Committee, implemented remediation measures to improve the internal control structure. Specifically, the Company has implemented processes and controls including:

Management has completed the implementation of these remedial measures and, based on testing of the design and operating effectiveness of the remediated controls, concluded that the previously identified material weakness was remediated as of March 29, 2026.

Changes in Internal Control Over Financial Reporting

Other than the changes noted above, there were no changes in the Company’s internal control over financial reporting identified in management’s evaluation pursuant to Rules 13a-15(f) and 15d-15(f) of the Exchange Act during the quarter ended March 29, 2026 that materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.