Company: SINT
Filing Date: 2025-05-15
Form Type: 10-Q
Source: 0001641172-25-010496
Chunk: 34

Company: Sintx Technologies, Inc.
Filing Date: 2025-05-15
Form: 10-Q
Item: Item 8
Chunk 34
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 to provide disaggregated disclosure
of specific natural expense categories underlying certain income statement expense line items in the notes to the financial statements.
The standard identifies five required natural expense categories for disaggregation—employee compensation, depreciation, amortization,
inventory expense, and other manufacturing expenses—along with a residual “other” category for remaining amounts within
relevant expense captions (e.g., cost of sales, selling, general and administrative expenses). ASU 2024-03 does not alter the expense
captions presented on the face of the income statement but enhances footnote disclosures to improve transparency. The standard is effective
for annual periods beginning after December 15, 2026, with early adoption permitted, and must be applied prospectively, though retrospective
application is optional. An update in ASU 2025-01 clarified that interim period disclosures are not required until annual periods beginning
after December 15, 2027. The Company is in the process of evaluating the impact of ASU 2024-03 on its consolidated financial statements.
We expect adoption to necessitate modifications to our financial reporting processes and systems to capture and disclose the required
disaggregated expense information in the footnotes. Management anticipates that this will enhance the granularity of expense disclosures
but does not expect a material effect on our reported financial position or results of operations. We are reviewing our current expense
classification practices and data collection capabilities to ensure compliance with the new requirements upon adoption.

The
Company has determined that recently issued accounting standards, other than the above discussed, will not have a material impact on
its consolidated financial position, results of operations or cash flows.

ITEM 3. QUANTITATIVE
AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable.

25

ITEM 4. CONTROLS AND PROCEDURES

This Report includes the certifications of our Chief
Executive Officer and Principal Financial Officer required by Rule 13a-14 of the Securities Exchange Act of 1934 (the “Exchange
Act”). See Exhibits 31.1 and 31.2. This Item 4 includes information concerning the controls and control evaluations referred to
in those certifications.

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures, as
such term is defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934 (the “Exchange Act”), that are
designed to ensure that information required to be disclosed in the reports filed or submitted under