{"url_path":"/sec/educ/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":"2026-05-19","source_url":"https://www.sec.gov/Archives/edgar/data/31667/0001185185-26-001927-index.html","accession_number":"0001185185-26-001927","cik":"0000031667","ticker":"EDUC","issuer_name":"EDUCATIONAL DEVELOPMENT CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/31667/0001185185-26-001927-index.html","primary_entity_key":"0000031667","primary_entity_name":"EDUCATIONAL DEVELOPMENT CORP"},"word_count":481,"has_tables":true,"body_markdown":"Item 9A.  CONTROLS AND PROCEDURES\n\n \n\n*Evaluation of Disclosure Controls and Procedures*\n\n \n\nAn evaluation was performed\nof the effectiveness of the design and operation of our disclosure controls and procedures pursuant to the Securities Exchange Act of\n1934 (the “Exchange Act”) Rule 13a-15(a) as of February 28, 2026. This evaluation was conducted under the supervision and\nwith the participation of our management, including our Chief Executive Officer and Chairman of the Board (Principal Executive Officer)\nand our Chief Financial Officer and Corporate Secretary (Principal Financial and Accounting Officer).\n\n \n\n17\n\n[Table of Contents](#TableOfContents)\n\n \n\nBased on that evaluation,\nthese officers concluded that our disclosure controls and procedures were effective to ensure that information required to be disclosed\nin reports that we file or submit under the Exchange Act is accumulated and communicated to them, as appropriate, to allow timely decisions\nregarding required disclosure and is recorded, processed, summarized, and reported in accordance with the time periods specified in the\nSEC rules and forms. It should be noted that the design of any system of controls is based in part upon certain assumptions about the\nlikelihood of future events.\n\n \n\n*Changes in Internal Control over Financial Reporting*\n\n \n\nDuring the fiscal year covered by this report on\nForm 10-K, there have been no changes in our internal control over financial reporting that have materially affected, or are reasonably\nlikely to materially affect, our internal control over financial reporting.\n\n* *\n\n*Management*’*s Report on Internal\nControl Over Financial Reporting*\n\n \n\nThe Company’s management\nis responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rules 13(a)\nthrough 15(f) of the Exchange Act. Under the supervision and with the participation of our management, including our Chief Executive Officer\nand our Chief Financial Officer, we evaluated the effectiveness of our internal control over financial reporting based on the framework\nset forth in the 2013 *Internal Control* – *Integrated Framework* issued by the Committee of Sponsoring Organizations\nof the Treadway Commission (“COSO”). All internal control systems, no matter how well they are designed, have inherent limitations.\nTherefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation\nand presentation. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate\nbecause of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Based on our evaluation\nunder the 2013 COSO Framework and applicable SEC rules, our management concluded that our internal control over financial reporting was\neffective as of February 28, 2026.\n\n \n\nThis annual report does not\ninclude an attestation report of our registered public accounting firm regarding internal control over financial reporting. Management’s\nreport was not subject to attestation by our registered public accounting firm pursuant to the rules of the SEC that permit us to provide\nonly management’s report in this annual report."}