Company: HCTI
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001213900-25-026218
Chunk: 250

Company: Healthcare Triangle, Inc.
Filing Date: 2025-03-31
Form: 10-K
Item: Item 1A
Chunk 250
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)   -   Consulting fees   60,000    -   Waived (5)   -   Total   891,084    640,549       725,127  

(1)The Common stocks were issued on March 3, 2025, based on the 10 day VWAP of $0.6733.

(2)The settlement of commission of $100,000 to be paid on or before March 31, 2025.

(3)The settlement of commission of $22,049 to be paid on or before April 1, 2025.

(4)The settlement of commission of $30,306:

$10,000 to be paid on April 1, 2025.
$20,206 to be paid on
June 1, 2025

(5)The consulting fees of $60,000 have been waived as part of the settlement.

F-29

Item 9. Changes in and Disagreements with Accountants on Accounting
and Financial Disclosures

None

Item 9A. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures are the controls
and other procedures that are designed to provide reasonable assurance that information required to be disclosed by the issuer in the
reports that it files or submits under the Securities Exchange Act of 1934, as amended (the “Exchange Act”) is recorded, processed,
summarized and reported within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include,
without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that
it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including the principal executive
and principal financial officer, or persons performing similar functions, as appropriate, to allow timely decisions regarding required
disclosure. Any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving
the desired control objectives.

At the end of the period being reported upon,
the Company carried out an evaluation, under the supervision and with the participation of the Company’s management, including the
Company’s Chief Executive Officer and principal financial officer, of the effectiveness of the design and operation of the Company’s
disclosure controls and procedures.

The Company carried out adjustments to the financial
statements as a result of the audits for 2024 and 2023