Company: ALDA
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001548123-25-000049
Chunk: 13

Company: ATLANTICA INC
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 4
Chunk 13
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Item 4. Controls and Procedures.

Evaluation of disclosure controls and procedures

Our management, with the participation of our chief
executive officer and chief financial officer, evaluated the effectiveness of our disclosure controls and procedures as defined in Rule
13a-15(e) under the Exchange Act as of the end of the period covered by this Quarterly Report on Form 10-Q. In designing and evaluating
the disclosure controls and procedures, our management recognized that any controls and procedures, no matter how well designed and operated,
can provide only reasonable assurance of achieving the desired control objectives. In addition, the design of disclosure controls and
procedures must reflect the fact that there are resource constraints and that management is required to apply its judgment in evaluating
the benefits of possible controls and procedures relative to their costs. The design of any disclosure controls and procedures also is
based in part upon 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.

Based on that evaluation, our chief executive
officer and chief financial officer concluded that, as of June 30, 2025, our disclosure controls and procedures were, subject
to the limitations noted above, effective to provide reasonable assurance that information we are required to disclose in reports
that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in
Securities and Exchange Commission rules, regulations and forms, and that such information is accumulated and communicated to our
management, including our chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding
required disclosure.

Changes in internal control over financial reporting

Our management, with the participation of the chief
executive officer and chief financial officer, has concluded there were no significant changes in our internal controls over financial
reporting that occurred during our last quarter that has materially affected, or is reasonably likely to materially affect, our internal
control over financial reporting.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings.