Company: EZOO
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001493152-25-022083
Chunk: 69

Company: Ezagoo Ltd
Filing Date: 2025-11-13
Form: 10-Q
Item: Item 3
Chunk 69
---
As
a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information
required by this Item.

Item
4 Controls and Procedures.

Evaluation
of Disclosure Controls and Procedures:

We
carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange
Act Rules 13a-15(e) and 15d-15(e)) as of September 30, 2025. This evaluation was carried out under the supervision and with the participation
of our Chief Executive Officer and our Chief Financial Officer. Based upon that evaluation, our Chief Executive Officer and Chief Financial
Officer concluded that, as of September 30, 2025, our disclosure controls and procedures were not effective due to the presence of material
weaknesses in internal control over financial reporting.

A
material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is
a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented
or detected on a timely basis. Management has identified the following material weaknesses which have caused management to conclude that,
as of September 30, 2025, our disclosure controls and procedures were not effective: (i) inadequate segregation of duties and effective
risk assessment; and (ii) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements
and application of both US GAAP and SEC guidelines.

Changes
in Internal Control over Financial Reporting:

There
were no changes in our internal control over financial reporting during the quarter ending September 30, 2025, that have materially affected,
or are reasonably likely to materially affect, our internal control over financial reporting.

PART
II — OTHER INFORMATION

Item
1. Legal Proceedings

We
know of no materials, active or pending legal proceedings against us, nor are we involved as a plaintiff in any material proceedings
or pending litigation. There are no proceedings in which any of our directors, officers or affiliates, or any beneficial shareholder
are an adverse party or has a material interest adverse to us.

Item
1A. Risk Factors.

We
are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information
under this item.

Item
2. Unregistered Sales of Equity Securities and Use of Proceeds

None.

Item
3.