Global Interactive Technologies, Inc.

Evaluation of Disclosure Controls and Procedures Our management has evaluated the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under “Exchange Act”), as of June 30, 2026. Based on such evaluation, our Chief Executive Officer, who has also served as the Company’s Principal Financial and Accounting Officer since May 18, 2026, has concluded that as of June 30, 2026, our disclosure controls and procedures were not effective to provide reasonable assurance that information required to be disclosed by us in the reports that we file or submit under the Exchange Act (a) is recorded, processed, summarized and reported within the time periods specified by Securities and Exchange Commission (“SEC”) rules and forms and (b) is accumulated and communicated to our management, including our Chief Executive Officer and Principal Financial and Accounting Officer, as appropriate, to allow timely decisions regarding any required disclosure.

Following the resignation of the Company’s former Chief Financial Officer on December 22, 2025, the Company operated without a separately designated Principal Financial Officer until May 18, 2026, when the Chief Executive Officer formally assumed the role of Principal Financial and Accounting Officer. During the transition, the Company relied on management oversight and outside accounting and professional advisors to support its financial reporting process.

Management acknowledges the observation and understands the importance of establishing formal risk assessment procedures and strengthening segregation of duties. Due to the Company’s current size and limited resources, certain functions remain concentrated. However, management plans to gradually enhance internal control procedures, including periodic risk assessments and improved review processes, as the Company continues to grow.

Management acknowledges the need to further strengthen the accounting team’s technical knowledge of U.S. GAAP. The Company intends to continue working with external consultants and advisors and will provide additional training and supervision to improve the accuracy and consistency of financial reporting.

Management recognizes the importance of specialized U.S. GAAP expertise. The Company will continue to engage external accounting professionals and technical consultants when necessary and intends to strengthen internal capabilities over time through additional training and recruitment efforts, subject to available resources.

Management acknowledges the deficiency related to the identification and disclosure assessment of related parties. The Company has taken corrective actions with respect to the identified related-party disclosure deficiency and is implementing enhanced procedures designed to improve the identification, documentation, evaluation, and review of related-party relationships and transactions prior to future SEC filings. Management also plans to enhance disclosure review controls and communication processes to support the completeness and accuracy of related-party disclosures.

These material weaknesses could result in a misstatement of account balances or disclosures such that a material misstatement of the Company’s annual or interim financial statements may not be prevented or detected on a timely basis. Notwithstanding the identified material weaknesses, management performed additional analyses and other procedures and concluded that the consolidated financial statements included in this Quarterly Report on Form 10-Q fairly present, in all material respects, the Company’s financial position, results of operations, and cash flows for the periods presented in conformity with U.S. GAAP.

Changes in Internal Control Over Financial Reporting

Except as described above, there were no changes in the Company’s internal control over financial reporting during the quarter ended June 30, 2026 that materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.