Company: BOF
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001493152-25-021655
Chunk: 139

Company: BranchOut Food Inc.
Filing Date: 2025-11-12
Form: 10-Q
Item: Item 3
Chunk 139
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The
Company is not required to provide the information required by this Item as it is a “smaller reporting company,” as defined
in Rule 12b-2 of the Exchange Act.

ITEM
4. CONTROLS AND PROCEDURES

Evaluation
of Disclosure Controls and Procedures

Our
management is responsible for establishing and maintaining adequate disclosure controls and procedures for our company. Consequently,
our management, with the participation of our chief executive officer and chief financial officer, evaluated the effectiveness of our
disclosure controls and procedures pursuant to Rule 13a-15 under the Exchange Act as of September 30, 2025. In designing and evaluating
the disclosure controls and procedures, 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. Based on that evaluation, our chief executive officer and chief
financial officer concluded that, as of such date, our disclosure controls and procedures were not effective.

Changes
in Internal Control Over Financial Reporting

During
the nine months ended September 30, 2025, there were no changes in our internal control over financial reporting that materially affected,
or are reasonably likely to materially affect, our internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f)
and 15d-15(f) under the Securities Exchange Act of 1934).

37

PART
II - OTHER INFORMATION

ITEM
1. LEGAL PROCEEDINGS

The
Company is the subject of a lawsuit recently commenced by its former chief financial officer alleging wrongful termination. Based on
information currently available to the Company and the advice of legal counsel, management believes that the outcome of this lawsuit
is not probable to result in a material adverse effect on the Company’s financial position, results of operations, or cash flows.
While the Company intends to vigorously defend itself against these allegations, the ultimate outcome of the lawsuit is not possible
to predict. At this time given the uncertainties inherent in litigation, it is not reasonable to estimate the amount or range of any
potential loss, and therefore no liability has been accrued in the accompanying financial statements.

Other
than as set forth above, there are no legal matters pending against the Company.

ITEM
1A. RISK FACTORS

The
Company