ADDENTAX GROUP CORP.

Disclosure Controls and Procedures

We maintain disclosure controls and procedures, as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended (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 June 30, 2026. Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective as of June 30, 2026.

Changes in Internal Controls over Financial Reporting

During the three months ended June 30, 2026, in connection with the acquisition of Time Is Loan Limited on May 15, 2026, the Company began integrating the financial reporting processes and controls of Time Is Loan into the Company’s internal control over financial reporting. These processes include controls relating to loan receivables, interest income recognition, loan collections, credit loss assessment and period-end financial reporting.

The Company continues to evaluate and integrate the acquired business’s financial reporting processes into its existing internal control framework. Other than the changes associated with the integration of Time Is Loan described above, there were no changes in the Company’s internal control over financial reporting during the three months ended June 30, 2026 that materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.