Company: JUNS
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023603
Chunk: 33

Company: JUPITER NEUROSCIENCES, INC.
Filing Date: 2025-11-14
Form: 10-Q
Item: Item 8
Chunk 33
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 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 that there
are resource constraints, and the benefits must be considered relative to their costs. Because of the inherent limitations in all disclosure
controls and procedures, no evaluation of disclosure controls and procedures can provide absolute assurance that we have detected all
our control deficiencies and instances of fraud, if any. The design of disclosure controls and procedures also is based partly on certain
assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated
goals under all potential future conditions.

Changes
in Internal Control over Financial Reporting

There
were no changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange
Act) during the most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal
control over financial reporting.

31

PART
II – OTHER INFORMATION

ITEM
1. LEGAL PROCEEDINGS

In the ordinary course of business, we are from time to time involved in
lawsuits, claims, investigations, proceedings, and threats of litigation relating to, among other things, intellectual property, commercial
arrangement, employment, and regulatory matters. While the outcome of these proceedings and claims cannot be predicted with certainty,
as of September 30, 2025, we were not party to any material legal or arbitration proceedings. No governmental proceedings are pending
or, to our knowledge, contemplated against us.

ITEM
1A. RISK FACTORS

Please
carefully consider the information set forth in this Quarterly Report on Form 10-Q, and the risk factors discussed in Part I, “Item
1A. Risk Factors” of our Annual Report on Form 10-K, which could materially affect our business, financial condition, or future
results. Any of the risk factors contained in our Annual Report on Form 10-K, as well as additional risks and uncertainties not presently
known to us or that we currently deem immaterial, could materially affect our business, results of operations, and financial condition
or future results, which in turn could materially and adversely affect the trading price of shares of our Common Stock. As of the date
of