{"url_path":"/sec/jfb/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A Controls and Procedures.**","topic":"sec","document":{"doc_type":"10-K/A","doc_date":"2026-06-17","source_url":"https://www.sec.gov/Archives/edgar/data/2024306/0001493152-26-028959-index.html","accession_number":"0001493152-26-028959","cik":"0002024306","ticker":"JFB","issuer_name":"JFB Construction Holdings","edgar_url":"https://www.sec.gov/Archives/edgar/data/2024306/0001493152-26-028959-index.html","primary_entity_key":"0002024306","primary_entity_name":"JFB Construction Holdings"},"word_count":725,"has_tables":true,"body_markdown":"**Item\n9A. Controls and Procedures.**\n\n** **\n\n*Evaluation\nof Disclosure Controls and Procedures*\n\n* *\n\nDisclosure\ncontrols are procedures that are designed with the objective of ensuring that information required to be disclosed in our reports filed\nunder the Exchange Act, such as this annual report, is recorded, processed, summarized, and reported within the time period specified\nin the SEC’s rules and forms. Disclosure controls are also designed with the objective of ensuring that such information is accumulated\nand communicated to our management, including the chief executive officer and chief financial officer, as appropriate to allow timely\ndecisions regarding required disclosure.\n\n \n\nManagement\nhas carried out an evaluation of the effectiveness of the design and operation of our company’s disclosure controls and procedures.\nBased upon that evaluation, our chief executive officer and chief financial officer concluded that our disclosure controls and procedures\nwere not effective at a reasonable assurance level as of December 31, 2025.\n\n \n\nWe\ndo not expect that our disclosure controls and procedures will prevent all errors and all instances of fraud. Disclosure controls and\nprocedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the\ndisclosure controls and procedures are met. Further, the design of disclosure controls and procedures must reflect the fact that there\nare resource constraints, and the benefits must be considered relative to their costs. Because of the inherent limitations in all disclosure\ncontrols and procedures, no evaluation of disclosure controls and procedures can provide absolute assurance that we have detected all\nour control deficiencies and instances of fraud, if any. The design of disclosure controls and procedures also is based partly on certain\nassumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated\ngoals under all potential future conditions.\n\n \n\nAs\nof December 31, 2025, we conducted an evaluation, under supervision and with the participation of management, including the chief executive\nofficer and chief financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures pursuant\nto Rules 13a-15 and 15d-15 of the Exchange Act. Based upon that evaluation, our chief executive officer and chief financial officer concluded\nthat our disclosure controls and procedures were not effective at a reasonable assurance level as of December 31, 2025.\n\n \n\n*Management’s\nReport on Internal Control Over Financial Reporting*\n\n* *\n\nOur\nmanagement is responsible for establishing and maintaining adequate internal control over financial reporting, as defined under Exchange\nAct Rules 13a-15(f) and 14d-14(f). 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 generally\naccepted accounting principles.\n\n \n\nAll\ninternal control systems, no matter how well designed, have inherent limitations and may not prevent or detect misstatements. Therefore,\neven those systems determined to be effective can only provide reasonable assurance with respect to financial reporting reliability and\nfinancial statement preparation and presentation. In addition, projections of any evaluation of effectiveness to future periods are subject\nto risk that controls become inadequate because of changes in conditions and that the degree of compliance with the policies or procedures\nmay deteriorate.\n\n \n\nManagement\nassessed the effectiveness of the Company’s internal control over financial reporting as of December 31, 2025. In making the assessment,\nmanagement used the criteria issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO – 2013) in Internal\nControl-Integrated Framework. Based on its assessment, management concluded that, as of December 31, 2025, our Company’s internal\ncontrol over financial reporting was not effective.\n\n \n\nThe\nmatters involving internal controls over financial reporting that may be considered material weaknesses included the small size of the\nCompany and the resulting lack of segregation of duties. Specifically, the Company’s system of internal controls failed to identify\nmultiple journal entries that were subsequently identified by the Company’s external auditor. Additionally, multiple errors within\nthe Company’s draft Form 10-K were noted by the external auditor, further highlighting weakness in the control environment.\n\n \n\n**Changes\nin Internal Control over Financial Reporting**\n\n** **\n\nThere\nhave been no changes in our internal control over financial reporting, as such term is defined in Rules 13a-15(f) and 15d-15(f) under\nthe Exchange Act, during our most recently completed fiscal quarter that have materially affected, or are reasonably likely to materially\naffect, our internal control over financial reporting."}