Company: LASE
Filing Date: 2025-07-03
Form Type: 10-Q
Source: 0001641172-25-017657
Chunk: 8

Company: Laser Photonics Corp
Filing Date: 2025-07-03
Form: 10-Q
Item: Part I, Item 2
Chunk 8
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 our Chief Executive Officer
(“CEO”) and Chief Financial Officer (“CFO”), our management has evaluated the effectiveness of the design and
operation of our “disclosure controls and procedures” (as defined in Rules 13a-15(e) and 15d-15(e) promulgated under the Securities
Exchange Act of 1934, as amended (the “Exchange Act”), as of the end of the period covered by this Quarterly Report on Form
10-Q (the “Evaluation Date”). Based upon that evaluation, our CEO and CFO have concluded that, as of the Evaluation Date,
our disclosure controls and procedures are not effective. Management is implementing controls and procedures during 2024 to bring to effective.

Changes in Internal Controls over Financial Reporting

There was no material change in our internal control
over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) promulgated under the Exchange Act) that occurred during the last
fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

19

PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS.

We are not involved in any legal proceedings, including
routine litigation arising in the normal course of business that we believe will have a material adverse effect on our business, financial
condition or results of operations.

ITEM 1A. RISK FACTORS

Not applicable to a smaller reporting Company.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES
AND USE OF PROCEEDS

There were no sales of unregistered securities during
the reported period.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4. MINE SAFETY DISCLOSURES.

Not applicable.

ITEM 5. OTHER INFORMATION.

None.

ITEM 6. EXHIBITS.

    31.1
     
    Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer

    31.2
     
    Rule 13(a)-14(a)/15(d)-14(a) Certification of principal financial and accounting officer

    32.1
     
    Section 1350 Certification of principal executive officer

    32.2
     
    Section 1350 Certification of principal financial and accounting officer

    101*
     
    Inline XBRL data files of Financial Statements and Notes contained in this Quarterly Report on