{"url_path":"/sec/amci/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 Controls and Procedures**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-19","source_url":"https://www.sec.gov/Archives/edgar/data/1937891/0001493152-26-024300-index.html","accession_number":"0001493152-26-024300","cik":"0001937891","ticker":"AMCI","issuer_name":"AMC Robotics Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/1937891/0001493152-26-024300-index.html","primary_entity_key":"0001937891","primary_entity_name":"AMC Robotics Corp"},"word_count":540,"has_tables":true,"body_markdown":"**Item\n4 – Controls and Procedures**\n\n \n\n**Evaluation\nof Disclosure Controls and Procedures**\n\n \n\nOur\nmanagement, with the participation of our Principal Executive Officer and Principal Financial Officer, evaluated the effectiveness of\nour disclosure controls and procedures as of March 31, 2026, as required by Rules 13a-15(b) and 15d-15(b) under the Securities Exchange\nAct of 1934, as amended. Disclosure controls and procedures are designed to ensure that information required to be disclosed in the reports\nthat we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the\nSEC’s rules and forms and that such information is accumulated and communicated to management, including our Principal Executive\nOfficer and Principal Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.\n\n \n\nBased\non this evaluation, our Principal Executive Officer and Principal Financial Officer concluded that our disclosure controls and procedures\nwere not effective as of March 31, 2026 because of the material weaknesses in internal control over financial reporting described below.\n\n \n\nThe\nmaterial weaknesses that have been identified for AMC are as follows:\n\n \n\n \n●\n**Lack\nof Experienced Accounting Team** - AMC lacks qualified in-house accounting staff and resources with adequate knowledge of U.S.\nGAAP, and proper period-end financial closing and accrual processes. A third-party consulting firm has been engaged to prepare financial statements and footnote disclosures in accordance with\nU.S. GAAP.\n\n \n \n \n\n \n●\n**Lack\nof Duty Segregations** - The Company separates the duties at certain areas, but there is only one person responsible for various\nfunctions of the Company, including processing payments and Human Resource functions. All other individuals involved in these processes\nare engaged through independent contractor roles.\n\n \n \n \n\n \n●\n**Lack\nof sufficient inventory management process and control system** - AMC does not have a sufficient inventory management process or\ncontrol system.\n\n \n \n \n\n \n●\n**Lack\nof proper approval for related party transactions** - AMC lacks a formal approval process for related party transactions.\n\n \n\nThe\nCompany does not currently maintain a formal internal audit function, which management considered in evaluating the effectiveness of\nits control environment.\n\n \n\nThese\nmaterial weaknesses could result in misstatements of account balances or disclosures that would not be prevented or detected on a timely\nbasis. Accordingly, management concluded that the Company did not maintain effective internal control over financial reporting as of\nMarch 31, 2026.\n\n** **\n\n**Remediation\nPlan**\n\n \n\nWe\nhave begun to take, and intend to continue taking, steps to remediate the material weaknesses described above. Our remediation efforts\ninclude strengthening our finance and accounting function, enhancing review and approval procedures, formalizing policies and procedures,\nand improving the design and documentation of controls over financial reporting and related party transactions. However, the material\nweaknesses cannot be considered remediated until the applicable controls have been designed, implemented, operated for a sufficient period\nof time, and management has concluded, through testing, that such controls are operating effectively. This remediation process will require\nadditional time and expense.\n\n \n\n**Changes\nin Internal Control over Financial Reporting**\n\n \n\nThere\nwere no changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange\nAct) during the most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal\ncontrol over financial reporting.\n\n \n\n**Part\nII - Other Information**"}