Company: NMP
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001213900-25-109359
Chunk: 38

Company: NMP Acquisition Corp.
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 38
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 Disclosures”.
This update requires public entities to disclose its significant segment expense categories and amounts for each reportable segment. The
guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. As of September
30, 2025, and December 31, 2024, the Company reported its operations as a single reportable segment, noting no disaggregation of Company
activities, management or allocation of resources by geographic region, business activity or organizational method, thus this new guidance
does not affect the disclosures. Refer to “Note 8 – Segment Information” in the unaudited condensed financial
statements contained elsewhere in this report.

Management does not believe
that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s
financial statements.

22

Item 3. Quantitative and Qualitative Disclosures
About Market Risk

We are a smaller reporting
company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information otherwise required under this item.

Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures
are designed to ensure that information required to be disclosed by us in our Exchange Act reports is recorded, processed, summarized,
and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated
to our management, including our principal executive officer and principal financial officer or persons performing similar functions,
as appropriate to allow timely decisions regarding required disclosure.

As required by Rules
13a-15 and 15d-15 under the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation
of the effectiveness of the design and operation of our disclosure controls and procedures as of September 30, 2025. Based upon their
evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures (as defined
in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) were effective.

We do not expect that our
disclosure controls and procedures will prevent all errors and all instances of fraud. Disclosure controls and procedures, no matter how
well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the disclosure controls and procedures
are met. Further, the design of disclosure controls and procedures must reflect the fact