{"url_path":"/sec/cnvs/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":"2026-06-26","source_url":"https://www.sec.gov/Archives/edgar/data/1173204/0001193125-26-284027-index.html","accession_number":"0001193125-26-284027","cik":"0001173204","ticker":"CNVS","issuer_name":"Cineverse Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1173204/0001193125-26-284027-index.html","primary_entity_key":"0001173204","primary_entity_name":"Cineverse Corp."},"word_count":513,"has_tables":true,"body_markdown":"ITEM 9A. CONTROLS AND PROCEDURES\n\nDefinition and Limitations of Disclosure Controls and Procedures\n\nOur disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) are designed to reasonably ensure that information required to be disclosed in our reports filed under the Exchange Act is (i) recorded, processed, summarized, and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms and (ii) accumulated and communicated to management, including our principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosures.\n\nEvaluation of Disclosure Controls and Procedures\n\n \n\nThe management of the Company, under the supervision and with the participation of our Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of the Company’s disclosure controls and procedures (as such term is defined in the Exchange Act), as of March 31, 2026. Based on such evaluation, our principal executive officer and principal financial and accounting officer have concluded that, as of the end of such period, the Company’s disclosure controls and procedures were effective to provide reasonable assurance that information required to be disclosed by the Company in the reports that it files or submits under the Exchange Act is (i) recorded, processed, summarized and reported, on a timely basis, and (ii) accumulated and communicated to the Company’s management, including the Company’s Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosures in our internal control over financial reporting as of March 31, 2026.\n\n \n\nManagement’s Report on Internal Control Over Financial Reporting\n\n \n\nOur management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act). Management conducted an evaluation of the effectiveness of our internal control over financial reporting based on the criteria set forth in Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”). Our assessment of, and conclusion on, the effectiveness of internal control over financial reporting did not include the internal controls of IndiCue, Inc., acquired on February 12, 2026 and Giant Worldwide, acquired on January 7, 2026, which are included in our consolidated financial statements since the date of acquisition and represented less than 29% of our total assets as of March 31, 2026, after excluding goodwill and intangible assets acquired, and 18% of our total revenues for the year ended March 31, 2026. Based on this evaluation, management has concluded that our internal control over financial reporting was effective as of March 31, 2026.\n\nChanges in Internal Control Over Financial Reporting\n\nThere have been no changes in the Company’s internal control over financial reporting during the fiscal quarter ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting, except that we implemented changes in our royalty accrual estimation process, following the upgrade of certain accounting systems and the integration of acquired businesses into our accounting and financial reporting process."}