{"url_path":"/sec/feed/10-q/2026/item-9a","section_key":"item-9a","section_title":"Item 9A in our Annual Report on Form 10-K for the fiscal ended December 31, 2025, filed with the SEC on April 15, 2026:","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-18","source_url":"https://www.sec.gov/Archives/edgar/data/1326706/0001493152-26-024191-index.html","accession_number":"0001493152-26-024191","cik":"0001326706","ticker":"FEED","issuer_name":"ENvue Medical, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1326706/0001493152-26-024191-index.html","primary_entity_key":"0001326706","primary_entity_name":"ENvue Medical, Inc."},"word_count":309,"has_tables":true,"body_markdown":"Item 9A in our Annual Report on Form 10-K for the fiscal ended December 31, 2025, filed with the SEC on April 15, 2026:\n\n \n\n●\nWith assistance from a\ncurrent finance and accounting third-party service provider, the Company was able to formalize our risk assessment process, policies\nand procedures, implementing revised control activities, controls documentation, and ongoing monitoring activities related to the\ninternal controls over financial reporting including testing documentation to provide evidence that our system of internal controls\nover financial reporting meets the requirements of the COSO 2013 framework, and provide a foundation for the Company to communicate\ninternal control deficiencies in a timely manner to those parties responsible for taking corrective action.\n\n \n \n\n●\nExpanded consultations\nwith third party specialists on complex accounting matters, financial reporting and regulatory filings, and create enhanced documentation\nto support a more precise review process, as well as enhanced monitoring of the review process, and effective enhanced monitoring\nof the review process, and an effective system of training of use and review of our inventory recording systems.\n\n \n\nIn\naddition, under the direction of the audit committee of the Board of Directors, management will continue to review and make necessary\nchanges to the overall design of the Company’s internal control environment, as well as to refine policies and procedures to improve\nthe overall effectiveness of internal control over financial reporting of the Company. After all the remediation efforts, not all material\nweaknesses may be remediated and others may arise in future periods.\n\n \n\n**Changes\nin Internal Control over Financial Reporting**\n\n \n\nOther\nthan described above in Item 4, there has been no change in our internal control over financial reporting that occurred during the last\nfiscal quarter to which this Quarterly Report relates that has materially affected, or are reasonably likely to materially affect, our\ninternal control over financial reporting.\n\n \n\n25\n\n \n\n \n\n**PART\nII - OTHER INFORMATION**"}