{"url_path":"/sec/aptn/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":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1938571/0001213900-26-057188-index.html","accession_number":"0001213900-26-057188","cik":"0001938571","ticker":"APTN","issuer_name":"ADAPTIN BIO, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1938571/0001213900-26-057188-index.html","primary_entity_key":"0001938571","primary_entity_name":"ADAPTIN BIO, INC."},"word_count":731,"has_tables":true,"body_markdown":"ITEM 4. CONTROLS AND PROCEDURES\n\n \n\nDisclosure Controls and Procedures\n\n* *\n\nDisclosure controls are procedures that are designed\nwith the objective of ensuring that information required to be disclosed in our reports filed under the Exchange Act, such as this Report,\nis recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms. Disclosure controls\nare also designed with the objective of ensuring that such information is accumulated and communicated to our management, including the\nPrincipal Executive Officer and Principal Financial Officer, as appropriate to allow timely decisions regarding required disclosure. Internal\ncontrols are procedures which are designed with the objective of providing reasonable assurance that (1) our transactions are properly\nauthorized, recorded and reported; and (2) our assets are safeguarded against unauthorized or improper use, to permit the preparation\nof our condensed consolidated financial statements in conformity with U.S. GAAP.\n\n \n\nIn connection with the preparation of this Form\n10-Q, management, with the participation of our Principal Executive Officer and Principal Financial Officer, has evaluated the effectiveness\nof the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rule 13a-15(e) and 15d-15(e)). Based\non this evaluation, and as a result of the material weaknesses described below, our Principal Executive Officer and Principal Financial\nOfficer have concluded that our disclosure controls and procedures were not effective as of the end of the period covered by this Form\n10-Q.\n\n \n\n22\n\n \n\n \n\nMaterial Weaknesses in Internal Control over\nFinancial Reporting\n\n \n\nA material weakness, as defined in the standards\nestablished by the Sarbanes-Oxley Act, is a deficiency, or a combination of deficiencies, in internal control over financial reporting\nsuch that there is a reasonable possibility that a material misstatement of our annual or unaudited interim condensed consolidated financial\nstatements will not be prevented or detected on a timely basis.\n\n \n\nInternal control over financial reporting is a\nprocess designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements\nin accordance with U.S. GAAP. The following material weaknesses in our internal control over financial reporting were present as of December\n31, 2025 and continued to exist as of March 31, 2026: errors in accounting for non-routine transactions; errors in accounting for prepaid\nand accrued research and development costs; and errors in the accounting for tax provisions. The material weaknesses identified were a\nresult of insufficient internal resources to design, implement, document, and operate effective internal controls around our financial\nreporting process.\n\n \n\nManagement’s Plan to Remediate the Material Weaknesses\n\n \n\nManagement continues to address the remediation\nof the material weaknesses described above through hiring additional qualified accounting and financial reporting consultants and/or personnel,\nand designing and implementing financial reporting systems, processes, policies and internal control. We also will continue to monitor\nour internal control over financial reporting on an ongoing basis. We are committed to taking further action and implementing additional\nenhancements or improvements, as necessary to our disclosure controls and procedures and internal controls as funds allow. We do not,\nhowever, expect that the material weaknesses in our disclosure controls or internal controls will be remediated until such time as we\nhave added additional resources, including additional accounting and administrative staff and/or consultants, and the enhancements described\nabove have operated for a sufficient time to allow for proper evaluation of their effectiveness.\n\n \n\nChanges in Internal Control over Financial\nReporting\n\n \n\nIn an effort to remediate the material weaknesses\ndescribed above, the Company has added and is seeking additional qualified accounting and financial reporting personnel, in addition to\ndesigning and implementing financial reporting systems, processes, policies and internal control. Such efforts are incomplete as of March\n31, 2026.\n\n \n\nExcept as described above, there have been no\nchanges in our internal control over financial reporting identified in connection with the evaluation required by paragraph (d) of Rule\n13a-15 or 15d-15(f) under the Exchange Act that occurred during the period covered by this Report that have materially affected, or are\nreasonably likely to materially affect, our internal control over financial reporting.\n\n \n\nLimitations of the Effectiveness of Control\n\n \n\nA control system, no matter how well conceived\nand operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Because of the inherent\nlimitations of any control system, no evaluation of controls can provide absolute assurance that all control issues, if any, within a\ncompany have been detected.\n\n \n\n23\n\n \n\n \n\nPART II - OTHER INFORMATION"}