{"url_path":"/sec/jakk/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A Controls and Procedures**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-03-02","source_url":"https://www.sec.gov/Archives/edgar/data/1009829/0001185185-26-000723-index.html","accession_number":"0001185185-26-000723","cik":"0001009829","ticker":"JAKK","issuer_name":"JAKKS PACIFIC INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1009829/0001185185-26-000723-index.html","primary_entity_key":"0001009829","primary_entity_name":"JAKKS PACIFIC INC"},"word_count":961,"has_tables":true,"body_markdown":"**Item 9A. Controls and Procedures**\n\n \n\n*Evaluation of Disclosure Controls and Procedures.*\n\n \n\nOur Chief Executive Officer and Chief Financial\nOfficer, after evaluating the effectiveness of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and\n15d-15(e)) as of the end of the period covered by this Annual Report, have concluded that as of December 31, 2025, our disclosure controls\nand procedures were adequate and effective to ensure that information required to be disclosed by us in the reports we file or submit\nwith the Securities and Exchange Commission is recorded, processed, summarized and reported within the time periods specified in the\nSecurities and Exchange Commission’s rules and forms.\n\n \n\n*Changes in Internal Control over Financial\nReporting.*\n\n \n\nThere has been no change in our internal control\nover financial reporting identified in connection with the evaluation required by Exchange Act Rules 13a-15(d) and 15d-15(e) that occurred\nduring the fourth quarter period covered by this Annual Report that has materially affected, or is reasonably likely to materially affect,\nour internal control over financial reporting.\n\n \n\n*Management*’*s Annual Report on\nInternal Control over Financial Reporting.*\n\n \n\nWe, as management, are responsible for establishing\nand maintaining adequate “internal control over financial reporting” (as defined in Exchange Act Rule 13a-15(f)). Our internal\ncontrol system was designed by or is under the supervision of management and our board of directors to provide reasonable assurance regarding\nthe reliability of financial reporting and the preparation of published financial statements.\n\n \n\nAll internal control systems, no matter how well\ndesigned, have inherent limitations. Therefore, even those systems determined to be effective can provide only reasonable assurance with\nrespect to financial statement preparation and presentation.\n\n \n\nOur management, including our Chief Executive\nOfficer and Chief Financial Officer, evaluated the effectiveness of our internal control over financial reporting as of December 31,\n2025. In making this assessment, management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway\nCommission (COSO) in *Internal Control*— *Integrated Framework (2013).* We believe that, as of December 31, 2025, our\ninternal control over financial reporting was effective based upon those criteria.\n\n \n\n70\n\n[Table of Contents](#TableOfContents) \n\n \n\n**Report of Independent Registered Public Accounting Firm**\n\n \n\nShareholders and Board of Directors\n\nJAKKS Pacific, Inc.\n\nSanta Monica, California\n\n \n\n**Opinion on Internal Control over Financial Reporting**\n\n \n\nWe have audited JAKKS Pacific, Inc.’s (the “Company’s”)\ninternal control over financial reporting as of December 31, 2025, based on criteria established in *Internal Control*– *Integrated\nFramework (2013)* issued by the Committee of Sponsoring Organizations of the Treadway Commission (the “COSO criteria”).\nIn our opinion, the Company maintained, in all material respects, effective internal control over financial reporting as of December\n31, 2025, based on the COSO criteria*.*\n\n \n\nWe also have audited, in accordance with the standards of the Public\nCompany Accounting Oversight Board (United States) (“PCAOB”), the consolidated balance sheets of the Company as of December\n31, 2025 and 2024, the related consolidated statements of operations, comprehensive income, stockholders’ equity, and cash flows\nfor each of the three years in the period ended December 31, 2025, and the related notes and our report dated March 2, 2026, expressed\nan unqualified opinion thereon.\n\n \n\n**Basis for Opinion**\n\n \n\nThe Company’s management is responsible for maintaining effective\ninternal control over financial reporting and for its assessment of the effectiveness of internal control over financial reporting, included\nin the accompanying Item 9A, Management’s Annual Report on Internal Control over Financial Reporting. Our responsibility is to\nexpress an opinion on the Company’s internal control over financial reporting based on our audit. We are a public accounting firm\nregistered with the PCAOB and are required to be independent with respect to the Company in accordance with U.S. federal securities laws\nand the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.\n\n \n\nWe conducted our audit of internal control over financial reporting\nin accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance\nabout whether effective internal control over financial reporting was maintained in all material respects. Our audit included obtaining\nan understanding of internal control over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating\nthe design and operating effectiveness of internal control based on the assessed risk. Our audit also included performing such other\nprocedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.\n\n \n\n**Definition and Limitations of Internal Control over Financial Reporting**\n\n \n\nA company’s internal control over financial reporting is a process\ndesigned to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements\nfor external purposes in accordance with generally accepted accounting principles. A company’s internal control over financial\nreporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately\nand fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions\nare recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles,\nand that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of\nthe company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition\nof the company’s assets that could have a material effect on the financial statements.\n\n \n\nBecause of its inherent limitations, internal control over financial\nreporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject\nto the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies\nor procedures may deteriorate.\n\n \n\n/s/ BDO USA, P.C.\n\n \n\nLos Angeles, California\n\n \n\nMarch 2, 2026\n\n \n\n71\n\n[Table of Contents](#TableOfContents)"}