REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Shareholders of Ridgeline International Limited. Opinion on the Consolidated Financial Statements We have audited the accompanying con

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING

To the Board of Directors and

Shareholders of Ridgeline International Limited.

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated

balance sheet of Ridgeline International Limited and subsidiaries (collectively, the "Company") as of March 31, 2024 and the

related consolidated statements of operations and comprehensive income, and cash flows for the year ended March 31, 2024, and the related

notes (collectively referred to as the "consolidated financial statements"). In our opinion, the consolidated financial statements

referred to above present fairly, in all material respects, the financial position of the Company as of March 31 2024, and the results

of its operations and its cash flows for the year ended March 31, 2024, in conformity with accounting principles generally accepted in

the United States of America.

These consolidated financial statements are the

responsibility of the Company's management. Our responsibility is to express an opinion on the Company's consolidated financial

statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States)

("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws

and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the

standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated

financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we

engaged to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding

of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company's

internal control over financial reporting. Accordingly, we express no such opinion.

Our audit included performing procedures to assess

the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures

that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the

consolidated financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by

management, as well as evaluating the overall presentation of the financial statement. We believe that our audit provides a reasonable

basis for our opinion.

We have served as the Company's auditor since 2025.

RIDGELINE INTERNATIONAL LIMITED AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

The accompanying notes are an integral part of

these consolidated financial statements.

RIDGELINE INTERNATIONAL LIMITED AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE

The accompanying notes are an integral part of

these consolidated financial statements.

RIDGELINE INTERNATIONAL LIMITED AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

The accompanying notes are an integral part of

these consolidated financial statements.

Note 1 - DESCRIPTION OF BUSINESS AND ORGANIZATION

Ridgeline International Limited ("Ridgeline,"

or the "Company") is a Hong Kong company, which is a holding company of Allright (Hangzhou) Internet Technology Co. Ltd ("Allright")

and does not otherwise engage in active operations.

Allright, established in April 2021 with a registered

capital of 10 million Renminbi ("RMB"), is headquartered in Hangzhou, Zhejiang Province. The company operates in the B2B sector,

providing wholesale distribution and online sales through self-operated and third-party platforms, with a focus on pharmaceuticals, medical

devices, health foods, cosmetics, and daily necessities.

The accompanying consolidated financial statements

reflect the activities of the Company and each of the following entities:

Virtually all of the consolidated financial results

(including revenue, profit, assets, and liabilities) are attributable to the operations of Allright. The contributions of other consolidated

entity is immaterial to the Company's financial position and performance.

Note 2 - SUMMARY OF SIGNIFICANT ACCOUNTING

Basis of presentation and consolidation

The accompanying consolidated financial statements

are prepared in accordance with accounting principles generally accepted in the United States of America ("US GAAP"). The

consolidated financial statements include the financial statements of the Company and its wholly-owned subsidiaries. All significant inter-company

transactions and balances between the Company and its subsidiaries are eliminated upon consolidation.

The preparation of consolidated financial statements

in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities,

disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses

during the reporting period. The significant estimates made in the preparation of the accompanying consolidated financial statements relate

to the assessment of the carrying values of accounts receivable, related allowance for doubtful accounts, losses. Because of the use of

estimates inherent in the financial reporting process, actual results could materially differ from those estimates.

Fair value measurements

The Company establishes a three-level valuation

hierarchy of valuation techniques based on observable and unobservable inputs, which may be used to measure fair value and include the

Level 1 - Quoted prices in active markets for

identical assets or liabilities.

Level 2 - Inputs other than Level 1 that are observable,

either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active;

or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or

Level 3 - Unobservable inputs that are supported

by little or no market activity and that are significant to the fair value of the assets or liabilities.

Classification within the hierarchy is determined

based on the lowest level of input that is significant to the fair value measurement.

Unless otherwise disclosed, the fair value of

the Company's financial instruments including cash, restricted cash, accounts receivable, advances to suppliers, other current assets,

accounts payable, due to related parties, other current liabilities, short-term bank loans and bank acceptance notes payable approximate

their recorded values due to their short-term maturities. The fair value of longer term long-term bank loan and operating lease liabilities

approximate their recorded values as their stated interest rates approximate the rates currently available.

Long-term investments

Long-term investments include equity investments.

Equity investments include investments in common stock or in-substance common stock of entities. For those equity investments over which

the Company can exercise significant influence but does not own a majority equity interest or control, the equity method is applied, and

the Company adjusts the carrying amount of an investment and recognizes investment income or loss for the Company's share of the

earnings or loss of the investee after the date of investment. For those equity investments accounted for other than under the equity

method, the fair value method is applied. However, for equity investments that do not have readily determinable fair values, the Company

chooses to account for them at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly

transactions for the identical or a similar investment of the same issuer. If this measurement alternative is elected, changes in the

carrying value of the equity investments will be required to be made whenever there are observable price changes in transactions for identical

or similar investments of the same issuer.

Effective March 31, 2023, the Company began recognizing

revenue under Accounting Standards Codification ("ASC") Topic 606, Revenue from Contracts with Customers ("ASC 606"),