Material Agreement (Form 8-K)

On September 28, 2026, Massimo Group (the "Company") entered into a Strategic Business Outreach and Consulting Agreement (the "Agreement") with Acorn Management Partners, L.L.C. (the "Consultant"), pursuant to which the Consultant will provide the Company with certain strategic business outreach, investor awareness, broker outreach, professional relations and related consulting services.

The Agreement has a term commencing on September 28, 2026 and ending on September 27, 2027, unless earlier terminated in accordance with its terms. Under the Agreement, the Company will pay the Consultant cash compensation of $15,000 per month. The initial six-month period of the engagement is divided into an initial three-month period and the remainder of such six-month period for purposes of determining the Company's payment obligations upon termination. In addition to the cash compensation, if the Company continues the engagement beyond the initial six-month period, the Company will issue to the Consultant deferred equity compensation having an aggregate value of $125,000, subject to an aggregate cap of 90,000 shares (the "Shares") of the Company's common stock. The Shares, if and when issued, would be issuable in accordance with an exemption from registration pursuant to Rule 4(a)(2) of the Securities Act of 1933, as amended.

The Agreement also contains customary representations, warranties, covenants, confidentiality provisions, indemnification provisions and termination rights. Either party may terminate the Agreement for convenience upon written notice, subject to the compensation provisions described above.

The foregoing description of the Agreement does not purport to be complete and is qualified in its entirety by reference to the full text of the Agreement, which is filed as Exhibit 10.1 to this Current Report on Form 8-K and is incorporated herein by reference.