{"url_path":"/sec/ivhi/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A **","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-01-20","source_url":"https://www.sec.gov/Archives/edgar/data/1009919/0001683168-26-000412-index.html","accession_number":"0001683168-26-000412","cik":"0001009919","ticker":"IVHI","issuer_name":"Invech Holdings, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1009919/0001683168-26-000412-index.html","primary_entity_key":"0001009919","primary_entity_name":"Invech Holdings, Inc."},"word_count":1119,"has_tables":true,"body_markdown":"**Item 9A.**\n**Controls and Procedures.**\n\n \n \n\n**Management’s Evaluation\nof Disclosure Controls and Procedures**\n\n \n\nOur disclosure controls and procedures\nare designed to provide reasonable assurance that the information required to be disclosed by us in reports that we file or submit under\nthe Exchange Act is accumulated and communicated to our management, including our principal executive officer and principal financial\nofficer, as appropriate to allow timely decisions regarding required disclosure and is recorded, processed, summarized and reported within\nthe time periods specified in the rules and forms of the SEC. Based upon that evaluation, our principal executive officer and principal\nfinancial officer concluded that, as of the end of the period covered by this report, our disclosure controls and procedures were effective\nat the reasonable assurance level.\n\n** **\n\n**Management’s\nReport on Internal Control over Financial Reporting**\n\n** **\n\nOur management, with the participation of our principal executive officer\nand principal financial officer, is responsible for establishing and maintaining adequate internal control over our financial reporting.\nOur internal control system was designed to provide reasonable assurance to management regarding the preparation and fair presentation\nof published financial statements.\n\n** **\n\nOur management, consisting of our principal executive officer and principal\nfinancial officer, does not expect that our disclosure controls and procedures or our internal controls over financial reporting will\nprevent all error and all fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute,\nassurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there\nare resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations\nin all control systems, no evaluation of controls can provide absolute assurance that all control issues, misstatements, errors, and instances\nof fraud, if any, within our company have been or will be prevented or detected. These inherent limitations include the realities that\njudgments in decision-making can be faulty and that breakdowns can occur because of simple error or mistake. The design of any system\nof controls is based in part on certain assumptions about the likelihood of future events, and there can be no assurance that any design\nwill succeed in achieving its stated goals under all potential future conditions. Projections of any evaluation of controls effectiveness\nto future periods are subject to risks that internal controls may become inadequate because of changes in conditions, or through the deterioration\nof the degree of compliance with policies or procedures.\n\n \n\n**Changes in Internal\nControl over Financial Reporting**\n\n** **\n\nThere was no change in the Company’s internal control over financial\nreporting that occurred during the year ended December 31, 2025, that has materially affected, or is reasonably likely to materially\naffect, our internal control over financial reporting. \n\n \n\n \n\n \n\n 19 \n\n \n\n \n\n**Management’s Assessment Regarding\nInternal Control Over Financial Reporting**\n\n \n\nAt the end of the period covered by this Annual Report on Form 10-K,\nan evaluation was carried out under the supervision of and with the participation of our management, including the Principal Executive\nOfficer and the Principal Financial Officer of the effectiveness of the design and operations of our disclosure controls and procedures\n(as defined in Rule 13a – 15(e) and Rule 15d – 15(e) under the Exchange Act) as of the end of the period covered by this report.\nBased on that evaluation, the Principal Executive Officer and the Principal Financial Officer have concluded that our disclosure controls\nand procedures were not effective in ensuring that: (i) information required to be disclosed by the Company in reports that it files or\nsubmits to the Securities and Exchange Commission under the Exchange Act is recorded, processed, summarized, and reported within the time\nperiods specified in applicable rules and forms and (ii) material information required to be disclosed in our reports filed under the\nExchange Act is accumulated and communicated to our management, including our CEO and CFO, as appropriate, to allow for accurate and timely\ndecisions regarding required disclosure.\n\n \n\nDisclosure controls and procedures were not effective due primarily\nto a material weakness in the segregation of duties in the Company’s internal control of financial reporting as discussed below. \n\n \n\n*Internal Control\nover Financial Reporting*\n\n** **\n\nManagement is responsible for establishing and maintaining adequate\ninternal control over financial reporting for the Company (including its consolidated subsidiaries) and all related information appearing\nin our Annual Report on Form 10-K. Our internal control over financial reporting is designed to provide reasonable assurance regarding\nthe reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting\nprinciples generally accepted in the United States of America\n\n \n\nManagement conducted an evaluation of the design and operation of our\ninternal control over financial reporting as of the end of the period covered by this report, based on the criteria in a framework developed\nby the Company’s management pursuant to and in compliance with the criteria established. This evaluation included review of the\ndocumentation of controls, evaluation of the design effectiveness of controls, walkthroughs of the operating effectiveness of controls\nand a conclusion on this evaluation. Based on this evaluation, management has concluded that our internal control over financial reporting\nwas not effective, because management identified a material weakness in the Company’s internal control over financial reporting\nrelated to the segregation of duties as described below.\n\n \n\nWhile the Company does adhere to internal controls and processes that\nwere designed, it is difficult with a very limited staff to maintain appropriate segregation of duties in the initiating and recording\nof transactions, thereby creating a segregation of duties weakness. Due to: (i) the significance of segregation of duties to the preparation\nof reliable financial statements; (ii) the significance of potential misstatement that could have resulted due to the deficient controls;\nand (iii) the absence of sufficient other mitigating controls, we determined that this control deficiency resulted in more than a remote\nlikelihood that a material misstatement or lack of disclosure within the annual or interim financial statements may not be prevented or\ndetected.\n\n \n\n*Management’s Remediation Initiatives*\n\n \n\nManagement has evaluated, and continues to evaluate, avenues for mitigating\nour internal controls weaknesses, but mitigating controls to completely mitigate internal control weaknesses have been deemed to be impractical\nand prohibitively costly, due to the size of our organization at the current time. Management expects to continue to use reasonable care\nin following and seeking improvements to effective internal control processes that have been and continue to be in use at the Company.\n\n \n\n*Changes in internal\ncontrols over financial reporting*\n\n \n\nThere were no changes in the Company’s internal control over\nfinancial reporting that occurred prior to the Company’s most recent financial quarter that materially affected, or are reasonably\nlikely to materially affect, the Company’s internal control over financial reporting.\n\n \n\n \n\n \n\n 20"}