Company: AEMD
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001683168-25-006049
Chunk: 54

Company: AETHLON MEDICAL INC
Filing Date: 2025-08-13
Form: 10-Q
Item: Item 8
Chunk 54
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of expenses during the reporting period. On an ongoing basis, we evaluate estimates and assumptions based upon historical experience and
various other factors and circumstances. We believe our estimates and assumptions are reasonable in the circumstances; however, actual
results may differ from these estimates under different future conditions.

We believe
that the estimates and assumptions that are most important to the portrayal of our financial condition and results of operations, in that
they require the most difficult, subjective or complex judgments, form the basis for the accounting policies deemed to be most critical
to us.

There were
no accounting estimates in the three-months ended June 30, 2025 with a high degree of uncertainty or amounts that are with a high likelihood
to change from period to period that would materially impact the presentation of our financial statements for the three-months ended June
30, 2025.

There have been no changes to our critical accounting
policies and estimates as disclosed in our Form 10-K for the year ended March 31, 2025.

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ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT
MARKET RISK.

As a smaller reporting company, as defined by Item
10(f)(1) of Regulation S-K, we are not required to provide the information required by this item.

ITEM 4. CONTROLS AND PROCEDURES.

DISCLOSURE CONTROLS AND PROCEDURES

We maintain “disclosure controls and procedures”
(as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) that are designed to ensure that information required to be disclosed,
in our Exchange Act reports is recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules
and forms, and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief
Financial Officer (who is our principal executive officer and principal financial officer), to allow timely decisions regarding required
disclosures.

In designing
and evaluating the disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well designed
and operated, can provide only reasonable assurance of achieving the desired control objectives, and management is required to apply its
judgment in evaluating the cost-benefit relationship of possible controls and procedures. We have carried out an evaluation as of the
end of the period covered by this Quarterly Report under the supervision and with the participation of our management, including our Chief
Executive Officer, who also serves