Company: LGCY
Filing Date: 2025-09-25
Form Type: 10-K
Source: 0001493152-25-014945
Chunk: 592

Company: Legacy Education Inc.
Filing Date: 2025-09-25
Form: 10-K
Item: Item 1C
Chunk 592
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 ensure that information required to be disclosed by a company in the reports
that it files under the Exchange Act is accumulated and communicated to a company’s management, including its principal executive
officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure. In designing and evaluating
the disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well designed and operated,
cannot provide absolute assurance that the objectives of the controls system are met, and no evaluation of controls can provide absolute
assurance that all control issues and instances of fraud, if any, within a company have been detected. Based on the evaluation of our
disclosure controls and procedures as of June 30, 2025, our Chief Executive Officer and our Chief Financial Officer concluded that, as
of such date, our disclosure controls and procedures were effective.

Management’s
Annual Report on Internal Control Over Financial Reporting

Our
management is responsible for establishing and maintaining adequate internal control over financial reporting as such term is defined
in Exchange Act Rule 13a-15(f). Internal control over financial reporting is a process designed under the supervision and with the participation
of our management, including our principal executive officer and principal financial officer, to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of consolidated financial statements for external purposes in accordance with
GAAP. All internal control systems, no matter how well designed, have inherent limitations. Therefore, even those systems determined
to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation.

As
of June 30, 2025, under the supervision and with the participation of our management, including our principal executive officer and
principal financial officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting based
on the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control Integrated Framework 2013. Based on this
assessment, our management concluded that, as of June 30, 2025, our internal control over financial reporting was not effective
based on such criteria.

Changes
in Internal Control Over Financial Reporting

There
were no changes in our internal control over financial reporting that occurred during the year ended June 30, 2025 that have materially
affected, or are reasonably likely to materially affect, our internal control over financial reporting.

ITEM
9B. OTHER INFORMATION

During
the quarter ended June 30, 2025, none of our directors or executive officers adopted, modified or terminated a “