{"url_path":"/sec/brql/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 CONTROLS AND PROCEDURES. EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1854526/0001477932-26-003164-index.html","accession_number":"0001477932-26-003164","cik":"0001854526","ticker":"BRQL","issuer_name":"DYNAMIC AEROSPACE SYSTEMS Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/1854526/0001477932-26-003164-index.html","primary_entity_key":"0001854526","primary_entity_name":"DYNAMIC AEROSPACE SYSTEMS Corp"},"word_count":301,"has_tables":true,"body_markdown":"**ITEM 4. CONTROLS AND PROCEDURES. EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES**\n\n \n\nWe maintain disclosure controls and procedures that are designed to ensure the information required to be disclosed in our reports filed pursuant to the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission rules and forms and that such information is accumulated and communicated to our principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.\n\n \n\nAs of March 31, 2026, we carried out an evaluation, under the supervision and with the participation of our principal executive officer and our principal financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures. Based on this evaluation, our principal executive officer and our principal financial officer concluded that our internal controls over financial reporting were ineffective as of the end of the period covered by this report.\n\n \n\nThe determination that our disclosure controls and procedures were not effective as of March 31, 2026, is a result of the material weakness related to the lack of formal control processes related to the identification of related party transactions at this point in time and limited segregation of duties. The Company hired a permanent Chief Financial Officer in March 2026 and plans to expand its accounting operations as the Company expands. The Company is in the process of establishing formal related party identification procedures.\n\n \n\n**MANAGEMENT’S QUARTERLY REPORT ON INTERNAL CONTROLS OVER FINANCIAL REPORTING CHANGES IN INTERNAL CONTROLS OVER FINANCIAL REPORTING**\n\n \n\nExcept as set forth above, there have been no changes in our internal controls over financial reporting during the quarter ended March 31, 2026 that have materially affected or are reasonably likely to materially affect our internal controls.\n\n \n\n \n\n8\n\n \n\n  \n\n**PART II. OTHER INFORMATION**"}