Company: LASE
Filing Date: 2025-12-23
Form Type: 10-Q
Source: 0001493152-25-028857
Chunk: 64

Company: Laser Photonics Corp
Filing Date: 2025-12-23
Form: 10-Q
Item: Part I, Item 4
Chunk 64
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Disclosures
Control and Procedures

Under
the supervision of our Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”), our management has
evaluated the effectiveness of the design and operation of our “disclosure controls and procedures” (as defined in Rules
13a-15(e) and 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), as of the
end of the period covered by this Quarterly Report on Form 10-Q (the “Evaluation Date”). Based upon that evaluation, our
CEO and CFO have concluded that, as of the Evaluation Date, our disclosure controls and procedures are not effective. Management is implementing
controls and procedures during 2024 to bring to effective.

Changes
in Internal Controls over Financial Reporting

There
was no material change in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) promulgated under
the Exchange Act) that occurred during the last fiscal quarter that has materially affected, or is reasonably likely to materially affect,
our internal control over financial reporting.

19

Table of Contents 

PART
II – OTHER INFORMATION

ITEM
1. LEGAL PROCEEDINGS.

We
are not involved in any legal proceedings, including routine litigation arising in the normal course of business that we believe will
have a material adverse effect on our business, financial condition or results of operations.

ITEM
1A. RISK FACTORS

Not
applicable to a smaller reporting Company.

ITEM
2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

There
were no sales of unregistered securities during the reported period.

ITEM
3. DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM
4. MINE SAFETY DISCLOSURES.

Not
applicable.

ITEM
5. OTHER INFORMATION.

None.

ITEM
6. EXHIBITS.

    31.1
     
    Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer

    31.2
     
    Rule 13(a)-14(a)/15(d)-14(a) Certification of principal financial and accounting officer

    32.1
     
    Section 1350 Certification of principal executive officer

    32.2
     
    Section 1350 Certification of principal financial and accounting officer