Company: MGLD
Filing Date: 2025-09-19
Form Type: 10-K
Source: 0001493152-25-014286
Chunk: 160

Company: Marygold Companies, Inc.
Filing Date: 2025-09-19
Form: 10-K
Item: Item 1
Chunk 160
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”). Our internal
control over financial reporting includes those policies and procedures that: (i) pertain to the maintenance of records that, in reasonable
detail, accurately and fairly reflect the transactions and disposition of the assets of the Company; (ii) provide reasonable assurance
that transactions are recorded as necessary to permit preparation of financial statements in accordance with GAAP and that receipts and
expenditures of the Company are being made only in accordance with authorization of management and directors of the Company; and (iii)
provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the Company’s
assets that could have a material effect on the financial statements.

Management
assessed the effectiveness of the Company’s internal control over financial reporting at the end of its most recent fiscal year,
June 30, 2025. In making this assessment, management used the criteria set forth by the Committee of Sponsoring Organizations of the
Treadway Commission in the 2013 Internal Control-Integrated Framework. Based on its evaluation, management has concluded that
the Company’s internal control over financial reporting was effective as of June 30, 2025.

Pursuant
to Regulation S-K Item 308(b), this Annual Report on Form 10-K does not include an attestation report of our Company’s registered
public accounting firm regarding internal control over financial reporting.

Changes
in Internal Control and Financial Reporting

There
have been no changes in our internal control over financial reporting during the fiscal year ended June 30, 2025 which were identified
in connection with our management’s evaluation required by paragraph (d) of rules 13a-15 and 15d-15 under the Securities Exchange
Act, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

ITEM
9B. OTHER INFORMATION

Securities
Trading Plans of Directors and Executive Officers

During
the fiscal quarter ended June 30, 2025, none of the Company’s directors or officers, as defined in Section 16 of the Securities
Exchange Act of 1934, adopted or terminated any contract, instruction or written plan for the purchase or sale of Company securities
that was intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) or any “non-Rule 10b5-1 trading arrangement”
as defined under Item 408(a) of Regulation S-K.

ITEM 9C. DISCLOSURE REGARDING JURISDICTIONS THAT