Majestic Ideal Holdings Ltd Statement of Policy Concerning Trading in Company Securities Adopted

Majestic Ideal Holdings Ltd

Statement of Policy Concerning Trading in Company

Adopted July 16, 2025

I. SUMMARY OF POLICY CONCERNING TRADING IN COMPANY SECURITIES

It is the policy of Majestic Ideal Holdings Ltd

and its subsidiaries (collectively, the "Company") that it will, without exception, comply with all applicable laws

and regulations in conducting its business. Each employee, each executive officer and each director is expected to abide by this policy.

When carrying out Company business, employees, executive officers and directors must avoid any activity that violates applicable laws

or regulations. In order to avoid even an appearance of impropriety, the Company's directors, officers and certain other employees

are subject to pre-approval requirements and other limitations on their ability to enter into transactions involving the Company's

securities. Although these limitations do not apply to transactions pursuant to written plans for trading securities that comply with

Rule 10b5-1 under the Securities Exchange Act of 1934 (the "Exchange Act"), the entry into, amendment or termination

of any such written trading plan is subject to pre-approval requirements and other limitations.

II. THE USE OF INSIDE INFORMATION IN CONNECTION WITH

TRADING IN SECURITIES

The U.S. securities laws regulate the sale and

purchase of securities in the interest of protecting the investing public. U.S. securities laws give the Company, its officers and directors,

and other employees the responsibility to ensure that information about the Company is not used unlawfully in the purchase and sale of

All employees, executive officers and directors

should pay particularly close attention to the laws against trading on "inside" information. These laws are based upon the

belief that all persons trading in a company's securities should have equal access to all "material" information about

that company. Information is considered to be "material" if its disclosure would be reasonably likely to affect (1) an investor's

decision to buy or sell the securities of the company to which the information relates, or (2) the market price of that company's

securities. While it is not possible to identify in advance all information that will be deemed to be material, some examples of such

information would include the following: earnings; financial results or projections; dividend actions; mergers and acquisitions; capital

raising and borrowing activities; major dispositions; major new customers, projects or products; significant advances in product development;

new technologies; major personnel changes in management or change in control; expansion into new markets; unusual gains or losses in major

operations; major litigation or legal proceedings; granting of stock options; and major sales and marketing changes. When doubt exists,

the information should be presumed to be material. If you are unsure whether information of which you are aware is inside information,

you should consult with the Company's Chief Financial Officer. No individuals other than specifically authorized personnel may release

material information to the public or respond to inquiries from the media, analysts or others. If you are contacted by the media or by

a research analyst seeking information about the Company and if you have not been expressly authorized by the Company's Chief Financial

Officer to provide information to the media or to analysts, you should refer the call to the Chief Financial Officer. On occasion, it

may be necessary for legitimate business reasons to disclose inside information to outside persons. Such persons might include investment

bankers, lawyers, auditors or other companies seeking to engage in a potential transaction with the Company. In such circumstances, the

information should not be conveyed until an express understanding has been reached that such information is not to be used for trading

purposes and may not be further disclosed other than for legitimate business reasons. For example, if an employee, an executive officer

or a director of a company knows material non-public financial information, that employee, executive officer or director is prohibited

from buying or selling shares in the company until the information has been disclosed to the public. This is because the employee, executive

officer or director knows information that will probably cause the share price to change, and it would be unfair for the employee or director

to have an advantage (knowledge that the share price will change) that the rest of the investing public does not have. In fact, it is

more than unfair; it is considered to be fraudulent and illegal. Civil and criminal penalties for this kind of activity are severe.

The general rule can be stated as follows: It

is a violation of federal securities laws for any person to buy or sell securities if he or she is in possession of material inside information.

Information is material if there is a substantial likelihood that a reasonable investor would consider it important in making an investment

decision. It is inside information if it has not been publicly disclosed in a manner making it available to investors generally on a broad-based

non-exclusionary basis. Furthermore, it is illegal for any person in possession of material inside information to provide other people

with such information or to recommend that they buy or sell the securities. (This is called "tipping"). In that case,

they may both be held liable.

The Securities and Exchange Commission (the "SEC"),

the stock exchanges and plaintiffs' lawyers focus on uncovering insider trading. A breach of the insider trading laws could expose

the insider to criminal fines up to three times the profits earned and imprisonment up to ten years, in addition to civil penalties (up

to three times of the profits earned), and injunctive actions. In addition, punitive damages may be imposed under applicable state laws.

Securities laws also subject controlling persons to civil penalties for illegal insider trading by employees, including employees located

outside the United States. Controlling persons include directors, officers, and supervisors. These persons may be subject to fines up

to the greater of $1,000,000 or three times profit (or loss avoided) by the insider trader.

Inside information does not belong to the individual

directors, officers or other employees who may handle it or otherwise become knowledgeable about it. It is an asset of the Company. For

any person to use such information for personal benefit or to disclose it to others outside the Company violates the Company's interests.

More particularly, in connection with trading in the Company's securities, it is a fraud against members of the investing public

and against the Company.

All directors, executive officers and employees

of the Company must observe these policies at all times. Your failure to do so will be grounds for internal disciplinary action, up to

and including termination of your employment or directorship.

B. Who Does the Policy Apply To?

The prohibition against trading on inside information

applies to directors, officers and all other employees, and to other people who gain access to that information. The prohibition applies

to both domestic and international employees of the Company and its subsidiaries. Because of their access to confidential information

on a regular basis, Company policy subjects its directors and certain employees (the "Window Group") to additional

restrictions on trading in Company securities. The restrictions for the Window Group are discussed in Section F below. In addition, directors

and certain employees with inside knowledge of material information may be subject to ad hoc restrictions on trading from time to time.

C. Other Companies' Stock.

Employees, executive officers and directors who

learn material information about suppliers, customers, or competitors through their work at the Company, should keep it confidential and

not buy or sell stock in such companies until the information becomes public. Employees, executive officers and directors should not give

tips about such stock.

D. Hedging and Derivatives.

Employees, executive officers and directors are

prohibited from engaging in any hedging transactions (including transactions involving options, puts, calls, prepaid variable forward

contracts, equity swaps, collars and exchange funds or other derivatives) that are designed to hedge or speculate on any change in the

market value of the Company's equity securities.

Trading in options or other derivatives is generally

highly speculative and very risky. People who buy options are betting that the stock price will move rapidly. For that reason, when a

person trades in options in his or her employer's stock, it will arouse suspicion in the eyes of the SEC that the person was trading

on the basis of inside information, particularly where the trading occurs before a company announcement or major event. It is difficult

for an employee, executive officer or director to prove that he or she did not know about the announcement or event.

If the SEC or the Nasdaq were to notice active

options trading by one or more employees, executive officers or directors of the Company prior to an announcement, they would investigate.

Such an investigation could be embarrassing to the Company (as well as expensive), and could result in severe penalties and expense for

the persons involved. For all of these reasons, the Company prohibits its employees, executive officers and directors from trading in

options or other derivatives involving the Company's stock. This policy does not pertain to employee stock options granted by the

Company. Employee stock options cannot be traded.

E. Pledging of Securities, Margin Accounts.

Pledged securities may be sold by the pledgee

without the pledgor's consent under certain conditions. For example, securities held in a margin account may be sold by a broker

without the customer's consent if the customer fails to meet a margin call. Because such a sale may occur at a time when an employee,

executive officer or a director has material inside information or is otherwise not permitted to trade in Company securities, the Company

prohibits employees, executive officers and directors from pledging Company securities in any circumstance, including by purchasing Company

securities on margin or holding Company securities in a margin account.