ADDENTAX GROUP CORP.

Disclosure Controls and Procedures

We maintain disclosure controls and procedures, as defined in Rule 13a-15(e) promulgated under the Securities Exchange Act of 1934 (the “Exchange Act”), that are designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

We carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of our disclosure controls and procedures as of December 31, 2025. Based on the evaluation of these disclosure controls and procedures, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective .

Changes in Internal Controls over Financial Reporting

In response to the previously identified internal control weaknesses, the Company has implemented improvements to its internal controls, including:

1. hiring a reporting manager (“Internal Finance Manager”) who has the requisite relevant U.S. GAAP and SEC reporting experience and qualifications;

2. making an overall assessment of the current finance and accounting resources and hiring additional accounting members with appropriate levels of accounting knowledge and experience;

3. streamlining our accounting department structure and enhancing our staff’s U.S. GAAP and SEC reporting requirements on a continuous basis through internal training provided by our Internal Finance Manager;

4. participating in trainings and seminars provided by professional services firms on a regular basis to gain knowledge on regular U.S. GAAP /SEC reporting requirements updates.

As a result of these actions, we believe we have successfully remediated the identified weaknesses, and internal controls over financial reporting are now considered effective.