The initiatives, led by the Company's finance team, reflect Armlogi's continued investment in the institutional infrastructure required to support its growth trajectory as a public company.

The initiatives undertaken by Armlogi's finance team during 2026 span several core areas of internal financial reporting and management. These include standardizing internal cash flow reporting templates, establishing a higher-frequency monitoring cadence, and implementing shorter turnaround times for internal cash flow reporting. In parallel, the Company has implemented a cross-functional cash flow forecasting process intended to align operating, finance, and management functions around a more integrated planning framework.

In addition, the Company is currently building a headcount utilization analysis framework and has initiated a labor allocation review across functions, with management leveraging financial planning and analysis ("FP&A") tools to improve visibility into workforce allocation across the organization. These workforce-focused initiatives are intended to support stronger budgeting discipline and more informed resource planning over time.

While these initiatives form part of a broader, ongoing investment in internal management infrastructure, the Company believes the early operational benefits include improved timeliness and consistency of internal cash flow reporting; enhanced management visibility into cash flow trends and workforce allocation patterns; better cross-functional coordination in forecasting and planning activities; stronger internal discipline around budgeting and resource allocation; and improved decision-making support for the Company's management team. The Company expects these qualitative benefits to deepen over time as the underlying processes continue to mature.

Armlogi views the strengthening of its internal financial reporting and management infrastructure as a core component of its broader institutional development as a public company. As the Company continues to scale its fulfillment footprint — currently spanning approximately 3.9 million square feet across Twelve facilities in California, Texas, Illinois, New Jersey, and Georgia, serving more than 600 active merchant clients — disciplined internal reporting cadence, integrated cross-functional planning, and informed resource allocation are increasingly important enablers of operational consistency and effective management decision-making.

Scott Hsu, Chief Financial Officer of Armlogi, commented, "Building strong internal financial reporting and management infrastructure is one of the most important investments we can make in the long-term operating discipline of the Company. The initiatives our finance team has put in place this year — including standardized cash flow reporting, a higher-frequency monitoring cadence, integrated cross-functional forecasting, and improved visibility into workforce allocation — are designed to give Armlogi's leadership team the timely, consistent information needed to make better-informed decisions and to maintain disciplined stewardship of the Company's resources as we continue to grow."

Aidy Chou, Chairman and CEO of Armlogi, added, "Strong financial reporting and a disciplined management infrastructure are foundational to building a durable, scalable business. The work Scott and the finance team are doing reinforces the operational discipline we believe is required to support Armlogi's continued growth and to compete effectively in the cross-border e-commerce logistics market over the long term."