{"url_path":"/sec/eqpt/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 Controls and Procedures","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1693736/0001628280-26-034842-index.html","accession_number":"0001628280-26-034842","cik":"0001693736","ticker":"EQPT","issuer_name":"EquipmentShare.com Inc","edgar_url":"https://www.sec.gov/Archives/edgar/data/1693736/0001628280-26-034842-index.html","primary_entity_key":"0001693736","primary_entity_name":"EquipmentShare.com Inc"},"word_count":322,"has_tables":true,"body_markdown":"Item 4.  Controls and Procedures\n\nEvaluation of Disclosure Controls and Procedures\n\nOur disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) are\n\ndesigned to ensure that information required to be disclosed by us in reports we file or submit under the Exchange\n\nAct is recorded, processed, summarized and reported within the appropriate time periods, and that such information\n\nis accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial\n\nOfficer, as appropriate, to allow timely discussions regarding required disclosure.\n\nIn designing and evaluating our disclosure controls and procedures, management recognizes that any disclosure\n\ncontrols and procedures, no matter how well designed and operated, can provide only reasonable assurance of\n\nachieving the desired control objectives. In addition, the design of disclosure controls and procedures must reflect\n\nthe fact that there are resource constraints, and that management is required to apply its judgment in evaluating the\n\nbenefits of possible controls and procedures relative to their costs.\n\nWe, under the supervision of and with participation of our management, including our Chief Executive Officer\n\nand Chief Financial Officer, have evaluated the effectiveness of our disclosure controls and procedures. Based on\n\nthat evaluation, our Chief Executive Officer and Chief Financial Officer concluded that the design and operation of\n\nour disclosure controls and procedures were effective as of March 31, 2026.\n\nManagement’s Annual Report on Internal Control Over Financial Reporting\n\nThis Form 10-Q does not include a report of management’s assessment regarding internal control over financial\n\nreporting or an attestation report of our independent registered public accounting firm due to a transition period\n\nestablished by rules of the SEC for newly public companies.\n\nChanges in Internal Control Over Financial Reporting\n\nThere has been no change in our internal control over financial reporting during the fiscal quarter ended\n\nMarch 31, 2026 that has materially affected, or is reasonably likely to materially affect, our internal control over\n\nfinancial reporting.\n\n55\n\nPART II"}