Elite Express Holding Inc.

Corporate History and Structure, to JAR Transportation Inc, a California general stock corporation and (ii) after the consummation of the reorganization transactions on October 25, 2024 described in Item 1. Business Corporate History and Structure, to Elite Express Holding Inc., a Delaware corporation and its subsidiary, JAR Transportation Inc, and other subsidiaries if any. References to Predecessor are to JAR Transportation Inc prior to October 26, 2024 and Successor are to Elite Express Holding Inc. and its subsidiary, JAR Transportation Inc, after October 25, 2024. For further information, see Item 1. Business Corporate History and Structure. Numerical figures included this Annual Report may have been subject to rounding adjustments. Accordingly, numerical figures shown as totals in various tables may not be arithmetic aggregations of the figures that precede them.