{"url_path":"/sec/cik-0001748232/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A CONTROLS AND PROCEDURES**","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":747,"has_tables":true,"body_markdown":"**ITEM\n9A. CONTROLS AND PROCEDURES**\n\n \n\n*Evaluation\nof Disclosure Controls and Procedures*\n\n \n\nThe\nCompany maintains disclosure controls and procedures that are designed to ensure that information required to be disclosed in the Company’s\nExchange Act reports is recorded, processed, summarized and reported within the time communicated to the Company’s management,\nincluding its Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure\nbased closely on the definition of “disclosure controls and procedures” in Rule 13a-15(e). The Company’s disclosure\ncontrols and procedures are designed to provide a reasonable level of assurance of reaching the Company’s desired disclosure control\nobjectives. In designing periods specified in the SEC’s rules and forms, and that such information is accumulated and evaluating\nthe disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated,\ncan provide only reasonable assurance of achieving the desired control objectives, and management necessarily was required to apply its\njudgment in evaluating the cost-benefit relationship of possible controls and procedures. The Company’s certifying officer, its\nPrincipal Executive Officer, its Principal Financial Officer and Principal Accounting Officer, has concluded that the Company’s\ndisclosure controls and procedures are effective in reaching that level of assurance.\n\n \n\nOur\nPrincipal Executive Officer and Principal Financial Officer evaluated the effectiveness of our disclosure controls and procedures (as\ndefined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended) as of the end of the period covered by this Report.\nBased on the evaluation, he concluded that our disclosure controls and procedures are effective in timely alerting them to material information\nrelating to us required to be included in our periodic SEC filings. The Company hired a financial expert with the experience necessary\nin creating and managing internal control systems as well as to continue to improve the effectiveness of our internal controls and financial\ndisclosure controls.\n\n \n\n*Limitations\non the Effectiveness of Controls*\n\n \n\nManagement\nhas confidence in its internal controls and procedures. The Company’s management believes that a control system, no matter how\nwell designed and operated can provide only reasonable assurance and cannot provide absolute assurance that the objectives of the internal\ncontrol system are met, and no evaluation of internal controls can provide absolute assurance that all control issues and instances of\nfraud, if any, within a company have been detected. Further, the design of an internal control system must reflect the fact that there\nare resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitation\nin all internal control systems, no evaluation of controls can provide absolute assurance that all control issuers and instances of fraud,\nif any, within the Company have been detected.\n\n \n\n*Management’s\nAnnual Report on Internal Control over Financial Reporting*\n\n \n\nOur\nmanagement is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f)\nunder the Securities Exchange Act of 1934, as amended). Management conducted an evaluation of the effectiveness of our internal control\nover financial reporting based on criteria established in the Internal Control - Integrated Framework issued by the Committee of Sponsoring\nOrganizations of the Treadway Commission (2013 framework), (the COSO criteria). Based on this evaluation, management has concluded that\nour internal control over financial reporting was effective as of March 31, 2026.\n\n \n\nThis\nannual report does not include an attestation report of our registered public accounting firm regarding internal control over financial\nreporting. As we are a non-accelerated filer, management’s report is not subject to attestation by our registered public accounting\nfirm.\n\n \n\nThis\nReport shall not be deemed to be filed for purposes of Section 18 of the Securities Exchange Act of 1934, or otherwise subject to the\nliabilities of that section, and is not incorporated by reference into any filing of the Company, whether made before or after the date\nhereof, regardless of any general incorporation language in such filing.\n\n \n\n37\n\n \n\n \n\n*Changes\nin Internal Controls*\n\n \n\nThere\nwere no changes in the Company’s internal controls over financial reporting that occurred during the quarter ended March 31, 2026\nthat have materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.\n\n \n\nInternal\ncontrol systems, no matter how well designed and operated, have inherent limitations. Therefore, even a system which is determined to\nbe effective cannot provide absolute assurance that all control issues have been detected or prevented. Our systems of internal controls\nare designed to provide reasonable assurance with respect to financial statement preparation and presentation."}