{"url_path":"/sec/jrsh/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":"2026-06-18","source_url":"https://www.sec.gov/Archives/edgar/data/1696558/0001213900-26-070227-index.html","accession_number":"0001213900-26-070227","cik":"0001696558","ticker":"JRSH","issuer_name":"Jerash Holdings (US), Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1696558/0001213900-26-070227-index.html","primary_entity_key":"0001696558","primary_entity_name":"Jerash Holdings (US), Inc."},"word_count":559,"has_tables":true,"body_markdown":"** **\n\n**Item 9A. Controls and Procedures.**\n\n** **\n\n**Disclosure Controls and Procedures**\n\n \n\nDisclosure controls and procedures (as defined\nin Exchange Act Rule 15(d)-15(e)) are designed with the objective of ensuring that information required to be disclosed in our reports\nfiled under the Exchange Act, such as this annual report, is recorded, processed, summarized, and reported within the time periods specified\nin the SEC’s rules and forms. Disclosure controls and procedures are also designed with the objective of ensuring that such information\nis accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate,\nto allow timely decisions regarding required disclosure.\n\n \n\nOur Chief Executive Officer (principal executive\nofficer) and Chief Financial Officer (principal financial officer), based on their evaluation of our disclosure controls and procedures\nas of March 31, 2026, concluded that our disclosure controls and procedures were effective as of that date.\n\n \n\n**Internal Control Over Financial Reporting**\n\n* *\n\n*Management’s annual report on internal\ncontrol over financial reporting*\n\n* *\n\nOur management is responsible for establishing\nand maintaining adequate internal control over our financial reporting, as defined in Rule 13a-15(f) under the Exchange Act. Internal\ncontrol over financial reporting is a process designed to provide reasonable assurance regarding the reliability of our financial reporting\nand the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. Because\nof its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any\nevaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions,\nor that the degree of compliance with the policies or procedures may deteriorate.\n\n \n\nOur management, with the participation of our\nChief Executive Officer (principal executive officer) and Chief Financial Officer (principal financial officer), has assessed the effectiveness\nof our internal control over financial reporting as of March 31, 2026. In making this assessment, management used the criteria set forth\nin the Committee of Sponsoring Organizations of the Treadway Commission in *Internal Control—Integrated Framework (2013)*.\n\n \n\nBased on the assessment using those criteria,\nmanagement concluded that, as of March 31, 2024, our internal control over financial reporting was not effective because there were ineffective\ninformation technology general controls in the areas of privileged user access and the review of user access over certain information\ntechnology systems that support our financial reporting processes.\n\n \n\n28\n\n \n\n \n\nRemedial actions have then been implemented to\naddress the issues. In the assessment in fiscal 2026, the management concluded that, as of March 31, 2026, our internal control over financial\nreporting was effective after review and testing of the effectiveness of the remedial actions.\n\n \n\nOur management has concluded that the consolidated\nfinancial statements included elsewhere in this annual report present fairly, in all material respects, our financial position, results\nof operations, and cash flows in conformity with U.S. GAAP.\n\n \n\n*Attestation report of the registered public\naccounting firm*\n\n* *\n\nThis Annual Report on Form 10-K does not include\nan attestation report of our registered public accounting firm due to an exemption for “non-accelerated filers.”\n\n \n\n*Changes in internal control over financial\nreporting*\n\n \n\nThere were no changes in our internal control\nover financial reporting (as the term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the quarter ended March\n31, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting."}