{"url_path":"/sec/gnvr/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 CONTROLS","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-13","source_url":"https://www.sec.gov/Archives/edgar/data/1792941/0001903596-26-000213-index.html","accession_number":"0001903596-26-000213","cik":"0001792941","ticker":"GNVR","issuer_name":"Genvor Inc","edgar_url":"https://www.sec.gov/Archives/edgar/data/1792941/0001903596-26-000213-index.html","primary_entity_key":"0001792941","primary_entity_name":"Genvor Inc"},"word_count":587,"has_tables":true,"body_markdown":"**ITEM 4. CONTROLS\nAND PROCEDURES.**\n\n \n\nThe SEC defines the\nterm “disclosure controls and procedures” to mean a company’s controls and other procedure that are designed to ensure\nthat information required to be disclosed in the reports that it files or submits under the Exchange Act is recorded, processed, summarized\nand reported, within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without\nlimitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it\nfiles or submits under the Exchange Act is accumulated and communicated to the company’s management, including its principal executive\nand principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required\ndisclosure.\n\n \n\nOur\nmanagement, with the participation of our  principal executive officer and principal financial officer, has evaluated the effectiveness\nof our disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange\nAct) as of March 31, 2026, the end of the period covered by this Quarterly Report on Form 10-Q. Management recognizes that any controls\nand procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives and management\nnecessarily applies its judgment in evaluating the cost benefit relationship of possible controls and procedures. Based on such evaluation,\nour principal executive officer and principal financial officer have concluded that the Company’s disclosure controls and procedures\nwere not effective due to the following identified material weakness in the Company’s internal controls over financial reporting:\n\n \n\n \n●\nLack of oversight by independent\ndirectors in the establishment and monitoring of required internal controls and procedures;\n\n \n\n \n●\nLack of functioning audit\ncommittee, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures;\n\n \n\n \n●\nInsufficient personnel\nresources within the accounting function to segregate the duties over financial transaction processing and reporting and to allow\nfor proper monitoring controls over accounting;\n\n \n\n \n●\nInsufficient written policies\nand procedures over accounting transaction processing and period end financial disclosure and reporting processes.\n\n \n\n**Remediation Plan**\n\n \n\nTo remediate our internal control weaknesses, management\nintends to implement the following measures:\n\n \n\n \n●\nThe\nCompany intends to add a sufficient number of independent directors to the board and form an audit committee.\n\n \n\n \n●\nThe Company intends to add sufficient knowledgeable accounting personnel to properly segregate duties and to affect a timely, accurate preparation of the financial statements.\n\n \n\n \n●\nUpon the hiring of additional\naccounting personnel, the Company intends to develop and maintain adequate written accounting policies and procedures.\n\n \n\nWe\nwill not be able to conclude whether the actions we are taking will fully remediate the material weakness in our internal control over\nfinancial reporting until the updated controls have operated for a sufficient period of time and management has concluded, through testing,\nthat such controls are operating effectively. We may also conclude that additional measures may be required to remediate the material\nweakness in our internal control over financial reporting, which may necessitate further action.\n\n** **\n\n**Changes in Internal Control\nOver Financial Reporting**\n\n \n\nThere were no changes in the Company’s internal\ncontrol over financial reporting that occurred during the quarter ended March 31, 2026 that have materially affected, or are reasonably\nlikely to materially affect, the Company’s internal control over financial reporting. We intend to take actions to remediate\nthe material weakness as described above, which may result in changes in our internal control over financial reporting in periods\nsubsequent to March 31, 2026.\n\n \n\n13 \n\n \n\n \n\n**PART II - OTHER\nINFORMATION**"}