Company: ORBS
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023549
Chunk: 141

Company: Eightco Holdings Inc.
Filing Date: 2025-11-14
Form: 10-Q
Item: Part I, Item 3
Chunk 141
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, (b) wallet/custody address verification, multi-factor approvals, and key-access
governance, (c) reconciliation of on-chain balances and custodian statements to the general ledger, (d) fair value measurement (including
principal market determination and pricing validation), and (e) disclosure controls. We will continue to evaluate and enhance these controls
in subsequent quarters.

Changes
in Internal Control over Financial Reporting

Other than (i) the changes implemented in connection with the Digital Asset
Treasury Control Environment and (ii) the remediation actions described above, there were no other changes in our internal control over
financial reporting that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting
during the quarter ended September 30, 2025.

39

PART
II. OTHER INFORMATION

ITEM
1. LEGAL PROCEEDINGS

From
time to time, the Company is party to legal actions that are routine and incidental to its business. However, based upon available information
and in consultation with legal counsel, management does not expect the ultimate disposition of any or a combination of these actions
to have a material adverse effect on the Company’s assets, business, cash flow, condition (financial or otherwise), liquidity,
prospects and\or results of operations.

ITEM
1A. RISK FACTORS

An
investment in our securities involves certain risks. Before deciding to invest in our common stock, you should consider carefully the
following discussion of risks and uncertainties affecting us and our securities, together with other information in this Quarterly Report.
Our business, business prospects, financial condition or results of operations could be seriously harmed as a result of these risks.
This could cause the trading price of our common stock to decline, resulting in a loss of all or part of your investment. Additional
risks and uncertainties not presently known to us or that we currently deem immaterial, also may materially and adversely affect our
business, financial condition and results of operations. Please also read carefully the section below entitled “Cautionary Note
Regarding Forward-Looking Statements and Summary Risk Factors.”

Supplemental
Risks Related to Our Digital Asset Treasury Business

The
following risk factors represent material changes to the risks disclosed in our Annual Report on Form 10-K for the year ended December
31, 2024, and should be read in conjunction with the risk factors disclosed therein. Except as described below, there have been no material
changes to the risk factors previously disclosed.

Our