Company: GVH
Filing Date: 2025-10-01
Form Type: F-3
Source: 0001213900-25-094769
Chunk: 48

Company: Globavend Holdings Ltd
Filing Date: 2025-10-01
Form: F-3
Chunk 48
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 financial data for the preparation of financial statements; (iv) conducting regular and continuous U.S. GAAP
training programs and webinars for our financial reporting and accounting personnel; (v) improving financial oversight function for
handling complex accounting issues under U.S. GAAP; and (vi) continuously developing and enhancing our internal audit function
for the financial reporting matters. However, we cannot assure you that these measures may fully address the material weakness in our
internal control over financial reporting or that we may not identify additional material weaknesses or significant deficiencies in the
future.

Section 404 of the Sarbanes-Oxley
Act requires us to include a report from management on the effectiveness of our internal control over financial reporting in our annual
report on Form 20-F beginning with our annual report for the fiscal year ending September 30, 2024. In addition, once we cease
to be an “emerging growth company” as such term is defined in the JOBS Act, our independent registered public accounting firm
must attest to and report on the effectiveness of our internal control over financial reporting. Our management may conclude that our
internal control over financial reporting is not effective. Moreover, even if our management concludes that our internal control over
financial reporting is effective, our independent registered public accounting firm, after conducting its own independent testing, may
issue an adverse report if it is not satisfied with our internal control or the level at which our control is documented, designed, operated,
or reviewed, or if it interprets relevant requirements differently from us.

In addition, our internal
control over financial reporting will not prevent or detect all errors and all fraud. A control system, no matter how well designed and
operated, can provide only reasonable, not absolute, assurance that the control system’s objectives will be met. Because of the
inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that misstatements due to error
or fraud will not occur or that all control issues and instances of fraud will be detected.

Our Ordinary Shares are currently listed on Nasdaq. Nasdaq may delist our Ordinary Shares from trading, in which case the liquidity and market price of our Ordinary Shares could decline.

If we fail to comply with
the continued listing requirements to remain listed on Nasdaq, such as the Minimum Bid Price Requirement, Nasdaq may delist our Ordinary
Shares, we and our shareholders could face significant material adverse consequences, including:

| ● | A limited availability of market    
 quotations for our Ordinary Shares