AOJE ^{Filed, US Offering, Nasdaq: AOJE}

AOJE Cayman was incorporated in the Cayman Islands on March 22, 2024. We conduct substantially all of our operations in China through our Operating Subsidiaries in China. The main business of our Operating Subsidiaries is to design, develop, produce, and sell antibacterial cabinets, wrought iron furniture, commutators, copper bars, and other related products in China. Our antibacterial cabinets and wrought iron furniture are marketed mainly under the brand “AOJEZOR.” The commutators, copper bars, and other related products are sold on a business to business basis without specific branding. Our production facility in China spans over 45,000 square meters and utilizes modern equipment alongside advanced production techniques. See “Business — Our Products and Markets—Manufacturing Process.” As a High and New Technology Enterprises (“HNTE”) in Jiangxi Province, we enjoy a 15% preferential corporate income tax rate. This designation is granted to residential companies that engage in continuous research and development (“R&D”) efforts and drive technological advancements, resulting in the formation of core independent intellectual property rights. Our approach to R&D is fundamental to our business strategy, emphasizing the acquisition of national invention patents, utility model patents, and multiple industry certifications.