{"url_path":"/sec/cik-0001566243/10-k/2026/item-7a","section_key":"item-7a","section_title":"Item 7A QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-10","source_url":"https://www.sec.gov/Archives/edgar/data/1566243/0001753926-26-000995-index.html","accession_number":"0001753926-26-000995","cik":"0001566243","ticker":null,"issuer_name":"Arax Holdings Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/1566243/0001753926-26-000995-index.html","primary_entity_key":"0001566243","primary_entity_name":"Arax Holdings Corp"},"word_count":205,"has_tables":true,"body_markdown":"**ITEM\n7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**\n\n \n\nThe\nCompany is a smaller reporting company and is not required to provide the information required by this Item. However, for informational\npurposes, the Company notes the following:\n\n \n\nMarket\nrisk is the risk of loss arising from adverse changes in market rates and prices, such as interest rates, foreign currency exchange\nrates, and equity prices. The Company’s primary market risk exposures are as follows:\n\n●Interest\nrate risk: The Company’s outstanding convertible promissory notes bear fixed interest rates (10% per annum). Therefore,\nthe Company does not have material exposure to interest rate fluctuations on its debt.\n\n●Foreign\ncurrency risk: The Company has limited international operations, including activities in South Africa (related-party revenue)\nand Switzerland (Cilandro SA). A portion of future revenues and expenses may be denominated in foreign currencies. However, the\nCompany does not currently hedge foreign currency exposure and does not believe such risk is material to its financial condition\nor results of operations.\n\n●The\nCompany does not enter into derivative financial instruments for trading or speculative purposes and does not have significant\nexposure to commodity prices or other market-driven rates.\n\nThe\nCompany will continue to monitor its market risk exposures as its business evolves.\n\n10"}