{"url_path":"/sec/cik-0001748232/10-k/2026/item-1c","section_key":"item-1c","section_title":"Item 1C CYBERSECURITY**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1748232/0001493152-26-033140-index.html","accession_number":"0001493152-26-033140","cik":"0001748232","ticker":null,"issuer_name":"GPODS, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1748232/0001493152-26-033140-index.html","primary_entity_key":"0001748232","primary_entity_name":"GPODS, INC."},"word_count":331,"has_tables":true,"body_markdown":"**ITEM\n1C. CYBERSECURITY**\n\n** **\n\nWe\nhave processes to assess, identify and manage risks from cybersecurity threats as a part of our overall risk assessment process. On a\nregular basis we implement into our operations these cybersecurity processes, technologies, and controls to assess, identify, and manage\nmaterial risks. We engage certain external advisors to enhance our cybersecurity oversight where necessary. Whereas a member of our board\nof directors, Mr. Wesley Fry, is a cybersecurity expert.\n\n \n\nTo\nmanage our material risks from cybersecurity threats and to protect against, detect, and prepare to respond to cybersecurity incidents,\nwe endeavor to undertake the below listed activities:\n\n \n\n●\nMonitor\nemerging data protection laws in conjunction with our advisors and implement changes to our processes to comply;\n\n●\nMaintain\nfirewall and virus protection software, and two factor authentication logins to servers; and\n\n●\nSeek\nto obtain a cybersecurity insurance policy where necessary.\n\n \n\nAs\npart of the above processes, we will engage with third party service providers, beyond our board member, to review our cybersecurity\nprogram and help identify areas for continued focus, improvement, and compliance.\n\n \n\nOur\nprocesses also include assessing cybersecurity threat risks associated with the use of third-party service providers in the normal course\nof business use. Third-party risks are included within our cybersecurity risk management processes discussed above. In addition, we assess\ncybersecurity considerations in the selection and oversight of our third-party service providers, including due diligence on the third\nparties that have access to our systems and facilities that house our critical systems and data.\n\n \n\n22\n\n \n\n \n\nOur\nboard of directors is responsible for oversight of our risk assessment, risk management and cybersecurity risks. Our board of directors\nengage in discussions with management on cybersecurity-related news and discuss any updates to our cybersecurity risk management and\nstrategy programs that are necessary.\n\n \n\nAs\nof the date of this Report, we have not encountered risks from cybersecurity threats that have materially affected, or are reasonably\nlikely to materially affect, our business strategy, results of operations or financial position."}