Company: MGLD
Filing Date: 2025-11-07
Form Type: 10-Q
Source: 0001493152-25-021259
Chunk: 66

Company: Marygold Companies, Inc.
Filing Date: 2025-11-07
Form: 10-Q
Item: Part I, Item 8
Chunk 66
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, business prospects and other factors our board of directors deems relevant, and subject to the restrictions
contained in any future financing instruments or under Nevada corporations’ law.

Item
3. Quantitative and Qualitative Disclosures about Market Risk.

As
a “smaller reporting company,” we are not required to provide the information required by this Item.

Item
4. Controls and Procedures

(a)
Evaluation of Disclosure Controls and Procedures

As
of the end of the period covered by this Report, our Chief Executive Officer and Chief Accounting Officer conducted evaluations of our
disclosure controls and procedures. We maintain disclosure controls and procedures that are designed to provide reasonable assurances
that the information required to be disclosed in the periodic reports we file or submit under Section 13(a) or 15(d) of the Securities
Exchange Act of 1934, as amended (the “Securities Exchange Act”), is recorded, processed, summarized and reported within
the time period 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 Securities Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive officer
and principal financial officer, or persons performing similar functions, as appropriate to allow timely decisions regarding required
disclosure. Management recognizes that there are inherent limitations to the effectiveness of any system of disclosure controls and procedures
and any controls and procedures, no matter how well designed and operated, can only provide reasonable assurance of achieving their control
objectives.

Our
management, including our Chief Executive Officer and Chief Accounting Officer, after evaluating the effectiveness of our disclosure
controls and procedures, concluded that our disclosure controls and procedures were effective as of the end of the period covered by
this Report.

(b)
Changes in Internal Control Over Financial Reporting

There
were no changes in the Company’s internal control over financial reporting (as defined in Rules 13a-15(f) or 15d-15(f) under the
Securities Exchange Act) during the quarterly period covered by this report that have materially affected or are reasonably likely to
materially affect our internal controls over financial reporting.

24

PART
II - OTHER INFORMATION

Item
1. Legal Proceedings

Refer
to “Note 10. Commitments And Contingencies – Litigation” in our Condensed Consolidated Financial Statements included
in this Report.

Item
1A. Risk Factors

We