{"url_path":"/sec/cik-0002065287/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A Controls and","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/2065287/0002065287-26-000008-index.html","accession_number":"0002065287-26-000008","cik":"0002065287","ticker":null,"issuer_name":"Dankon Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/2065287/0002065287-26-000008-index.html","primary_entity_key":"0002065287","primary_entity_name":"Dankon Corp"},"word_count":622,"has_tables":true,"body_markdown":"**ITEM 9A. Controls and\nProcedures**\n\n \n\n**Evaluation of Disclosure\nControls and Procedures**\n\nOur management\nis responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e)\nunder the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit\nunder the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules\nand forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information\nrequired to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated\nto the issuer’s management, including its principal executive officer or officers and principal financial officer or officers,\nor persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.\n\nAn evaluation was\nconducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our\ndisclosure controls and procedures as of February 28, 2026. Based on that evaluation, our management concluded that our disclosure controls\nand procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or\nsubmit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms.\n\n \n\n**Management’s\nReport on Internal Control Over Financial Reporting**\n\nManagement is responsible\nfor establishing and maintaining adequate internal control over financial reporting, as defined in Rule 13a-15(f) under the Exchange\nAct. Our internal control system is designed to provide reasonable assurance to management and the Board of Directors regarding the reliability\nof financial reporting and the preparation of financial statements for external purposes in accordance with U.S. GAAP.\n\nThese controls\ninclude policies and procedures that:\n\n- Ensure the maintenance\nof records that accurately and fairly reflect the company's transactions and asset dispositions;\n\n- Provide reasonable\nassurance that transactions are recorded as necessary to permit the preparation of financial statements in accordance with U.S. GAAP;\n\n-Ensure that receipts\nand expenditures are made only in accordance with authorizations of management and directors;\n\n- Provide reasonable\nassurance regarding the prevention or timely detection of unauthorized use or disposition of the company's assets.\n\n11\n\n**\n\n*Identified Material\nWeaknesses*\n\nA material weakness\nis a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility\nthat a material misstatement of the annual or interim financial statements will not be prevented or detected on a timely basis.\n\nIn its assessment\nof the effectiveness of internal control over financial reporting as of February 28, 2026, management identified the following material\nweaknesses:\n\n- Inadequate\nControl Structure and Lack of Segregation of Duties: Due to the Company’s limited size, Edgar Ulises Rodriguez Velazquez\nserves as both the director and Chief Executive Officer, resulting in an inherent lack of segregation of duties. Furthermore, the\nCompany does not currently have an independent Audit Committee or a designated \"financial expert\" to provide oversight.\nWhile not legally required, management acknowledges that the absence of independent oversight and a lack of dedicated personnel with\nspecialized U.S. GAAP expertise constitutes a significant deficiency in our control environment.\n\n- Deficiencies\nin Information Technology Controls: As of February 28, 2026, while the Company maintains copies of material agreements and financial\nrecords, it lacks formal procedures for regular data backups and off-site storage. The absence of documented disaster recovery protocols\ncreates a risk of data loss due to unforeseen factors.\n\n \n\n**Changes in Internal\nControl over Financial Reporting**\n\n \n\nDuring the year ended\nFebruary 28, 2026 there were no changes to our system of internal controls over financial reporting."}