DTSS Datasea Intelligent Technology Ltd.

“As a result of these material weaknesses, management concluded that our internal control over financial reporting was not effective as of June 30, 2026.”

“our Chief Executive Officer and principal financial officer concluded that our disclosure controls and procedures were not effective as of June 30, 2026.”

“(iii) we continue to have limited in-house accounting and finance personnel with sufficient experience in U.S. GAAP, SEC reporting requirements and financial reporting requirements applicable to U.S.-listed public companies, and we continue to rely to some extent on external professional advisers with respect to complex accounting matters and SEC financial reporting.”

“(ii) our independent monitoring of the operating effectiveness of internal controls, the frequency of control testing, and the documentation and tracking of control deficiencies and remediation activities require further improvement to ensure that deficiencies are identified, assessed and remediated on a timely basis;”

“(i) due to the relatively limited size of our finance and related functional teams, segregation of duties remains insufficient in certain key financial reporting processes;”