{"url_path":"/sec/eltk/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 CONTROLS AND PROCEDURES","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-03-26","source_url":"https://www.sec.gov/Archives/edgar/data/1024672/0001178913-26-001768-index.html","accession_number":"0001178913-26-001768","cik":"0001024672","ticker":"ELTK","issuer_name":"ELTEK LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1024672/0001178913-26-001768-index.html","primary_entity_key":"0001024672","primary_entity_name":"ELTEK LTD"},"word_count":507,"has_tables":true,"body_markdown":"ITEM 15.\n\nCONTROLS AND PROCEDURES\n\n \n\nDisclosure Controls and Procedures\n\n \n\nWe maintain disclosure controls and procedures that are designed\nto ensure that information required to be disclosed in our Exchange Act reports is recorded, processed, summarized and reported within\nthe time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our chief\nexecutive officer and chief financial officer to allow timely decisions regarding required disclosure.  Our management, including\nour chief executive officer and chief financial officer, conducted an evaluation of our disclosure controls and procedures, as defined\nunder Exchange Act Rule 13a-15(e), as of the end of the period covered by this Annual Report on Form 20-F. Based upon that evaluation,\nour chief executive officer and chief financial officer have concluded that, as of such date, our disclosure controls and procedures were\neffective.\n\n \n\nManagement’s Annual Report on Internal Control over Financial Reporting\n\n \n\nOur management is responsible for establishing and maintaining\nadequate internal control over our financial reporting.  Internal control over financial reporting is defined in Rule 13a-15(f) or\n15d-15(f) promulgated under the Exchange Act as a process designed by, or under the supervision of, our company’s principal executive\nand principal financial officers and effected by our company’s board of directors, management and other personnel, to provide reasonable\nassurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance\nwith generally accepted accounting principles and includes those policies and procedures that:\n\n \n\n•\n\npertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of\nthe assets of our company;\n\n \n\n•\n\nprovide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance\nwith generally accepted accounting principles, and that receipts and expenditures of our company are being made only in accordance with\nauthorizations of management and directors of our company; and\n\n \n\n•\n\nprovide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our company’s\nassets that could have a material effect on our financial statements.\n\n \n\nBecause of its inherent limitations, internal control over financial\nreporting may not prevent or detect misstatements.  Projections of any evaluation of effectiveness to future periods are subject\nto the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or\nprocedures may deteriorate.\n\n \n\nOur management assessed the effectiveness of our internal control\nover financial reporting as of December 31, 2025.  In making this assessment, our management used the criteria set forth by the Committee\nof Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control-Integrated Framework. Based on that assessment, our\nmanagement concluded that as of December 31, 2025, our internal control over financial reporting is effective.\n\n \n\nChanges in Internal Control over Financial Reporting\n\n \n\nThere was no change in our internal control over financial reporting\nthat occurred during the period covered by this annual report that has materially affected, or is reasonably likely to materially affect,\nour internal controls over financial reporting."}