{"url_path":"/sec/gibow/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":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/2034520/0001493152-26-023628-index.html","accession_number":"0001493152-26-023628","cik":"0002034520","ticker":"GIBO","issuer_name":"GIBO HOLDINGS Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/2034520/0001493152-26-023628-index.html","primary_entity_key":"0002034520","primary_entity_name":"GIBO HOLDINGS Ltd"},"word_count":383,"has_tables":true,"body_markdown":"**ITEM\n15. CONTROLS AND PROCEDURES**\n\n \n\n**(a)**\n**Disclosure\nControls and Procedures**\n\n** **\n\nOur\nmanagement, with the participation of our Chief Executive Officer and our Chief Financial Officer, has performed an evaluation of the\neffectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of the end of the period\ncovered by this report, as required by Rule 13a-15(b) under the Exchange Act.\n\n \n\nBased\non the material weaknesses described below, our management has concluded that, as of December 31, 2025, our disclosure controls and procedures\nwere not effective. Disclosure controls and procedures refer to controls and other procedures designed to ensure that the information\nrequired to be disclosed by us in the reports that we file or submit under the Exchange Act was recorded, processed, summarized and reported,\nwithin the time periods specified in the SEC’s rules and forms, and that the information required to be disclosed by us in the\nreports that we file or submit under the Exchange Act is accumulated and communicated to our management, including our Chief Executive\nOfficer and our Chief Financial Officer, to allow timely decisions regarding required disclosure.\n\n \n\nNotwithstanding\nthe identified material weakness, our management has concluded that the consolidated financial statements included in this Report fairly\npresent, in all material respects, our financial condition, results of operations and cash flows for the fiscal years presented.\n\n \n\n76\n\n \n\n \n\n**(b)**\n**Management’s\nAnnual Report on Internal Control over Financial Reporting**\n\n \n\nThis\nReport does not include a report of management’s assessment regarding internal control over financial reporting due to a transition\nperiod established by rules of the SEC for newly public companies.\n\n \n\n**(c)**\n**Attestation\nReport of the Registered Public Accounting Firm**\n\n \n\nThis\nReport does not include an attestation report by our independent registered public accounting firm. For as long as we are an “emerging\ngrowth company” under the JOBS Act, our independent registered public accounting firm will not be required to attest to the effectiveness\nof our internal controls over financial reporting pursuant to Section 404.\n\n \n\n**(d)**\n**Changes\nin Internal Control over Financial Reporting**\n\n \n\nOther\nthan as described above, there were no changes in our internal controls over financial reporting that occurred during the period covered\nby this Report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting."}