Company: AVNI
Filing Date: 2025-07-15
Form Type: 10-Q/A
Source: 0001713282-25-000561
Chunk: 26

Company: ARVANA INC
Filing Date: 2025-07-15
Form: 10-Q/A
Chunk 26
---
 Oversight                                                         
 of internal controls, cybersecurity policies, and procedures; and |

| • | Coordination                                                           
 with management and auditors regarding information security practices. |

The Audit Committee receives an annual briefing on material cybersecurity threats and incidents, including topics such as risk assessments, vendor relationships, control decisions, and responses to actual or attempted breaches. The Committee may also recommend changes or enhancements to the Company’s cybersecurity policies and controls based on these discussions.

The Company has not identified any material cybersecurity risks or incidents as of the date of this filing. However, the Company cannot guarantee its cybersecurity safeguards will prevent breaches or breakdowns of third-party service providers’ information technology systems, particularly in the face of continually evolving cybersecurity threats and increasingly sophisticated threat actors.

A cybersecurity incident could materially affect our business, results of operations, financial condition, and reputation, in addition to potentially subjecting the Company to government investigations, litigation, fines, penalties, or other damages.

| ITEM 6. | EXHIBITS |

All exhibits required to be attached by Item 601 of Regulation S-K are listed in the Index to Exhibits on page 44 of this Form 10-Q and are incorporated herein by this reference.

<div align='center'>32

SIGNATURES</div>

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

ARVANA INC.

Date: July 11, 2025

By: /s/ James Kim

James Kim

Chief Executive Officer

Date: July 11, 2025

By: /s/ Andrew E. Morrison

Andrew E. Morrison

Chief Financial Officer

<div align='center'>33</div>

| ARVANA      
 INC.        |
| INDEX       
 TO EXHIBITS |

| ARVANA      
 INC.        |
| INDEX       
 TO EXHIBITS |

| S-K    
 Number 
 2.1    |     | Description                                                                                                                         
 Business Purchase Agreement filed with the Commission                                                                               
 as an exhibit to Form 8-K on November 16, 2022.                                                                                     |
|:-------|:----|:------------------------------------------------------------------------------------------------------------------------------------|
| 3.1    |     | Articles of Incorporation filed with the Commission                                                                                 
 as an exhibit to Form 10-SB on May 24, 2000.                                                                                        |
| 3.1.1  |     | Amended and Restated Articles of