{"url_path":"/sec/lgps/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 CONTROLS AND PROCEDURES**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-07-13","source_url":"https://www.sec.gov/Archives/edgar/data/2040290/0001493152-26-032936-index.html","accession_number":"0001493152-26-032936","cik":"0002040290","ticker":"LGPS","issuer_name":"LOGPROSTYLE INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2040290/0001493152-26-032936-index.html","primary_entity_key":"0002040290","primary_entity_name":"LOGPROSTYLE INC."},"word_count":713,"has_tables":true,"body_markdown":"**ITEM 15. CONTROLS AND PROCEDURES**\n\n \n\n**Disclosure\nControls and Procedures**\n\n \n\nOur\nmanagement, with the participation of our chief executive officer and chief financial officer, has performed an evaluation of the effectiveness\nof our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by\nthis report, as required by Rule 13a-15(b) under the Exchange Act.\n\n \n\nOur management, with\nthe participation of our chief executive officer and chief financial officer, evaluated the effectiveness of our disclosure controls\nand procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of March 31, 2026. Based on that evaluation, and because of the\nmaterial weaknesses in our internal control over financial reporting described below, our chief executive officer and chief financial\nofficer concluded that, as of March 31, 2026, our disclosure controls and procedures were not effective at the reasonable-assurance level.\nThe material weaknesses affected our ability to record, process, summarize and report information required to be disclosed in the reports\nwe file or furnish under the Exchange Act within the time periods specified in the SEC’s rules and forms, and to accumulate and\ncommunicate such information to management to allow timely decisions regarding required disclosure. Notwithstanding these material weaknesses,\nmanagement performed additional procedures in connection with the preparation of this annual report, including substantive account reconciliations\nand the engagement of external accounting support. Based on these procedures, management believes that the consolidated financial statements\nincluded in this annual report present fairly, in all material respects, our financial condition, results of operations and cash flows\nin conformity with U.S. GAAP.\n\n \n\n89\n\n \n\n** **\n\n**Management’s\nAnnual Report on Internal Control over Financial Reporting and Attestation Report of the Registered Public Accounting Firm**\n\n \n\nOur\nmanagement is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Rule 13a-15(f)\nunder the Exchange Act. Our management evaluated the effectiveness of our internal control over financial reporting, as required by Rule\n13a-15(c) of the Exchange Act, as of March 31, 2026, based on criteria established in the Internal Control-Integrated Framework issued\nby the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework). Based on this evaluation, our management has\nconcluded that our internal control over financial reporting was not effective as of March 31, 2026 due to the existence of material\nweaknesses, as described below.\n\n \n\nBecause\nof its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. In addition, projections\nof any evaluation of effectiveness of our internal control over financial reporting to future periods are subject to the risk that controls\nmay become inadequate because of changes in conditions, or that the degree of compliance with the policies and procedures may deteriorate.\n\n \n\nA\nmaterial weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there\nis a reasonable possibility that a material misstatement of the Company’s financial statements will not be prevented or\ndetected on a timely basis. The material weaknesses identified relate to: (i) inadequate control design and documentation, including\ninsufficiently precise documentation to prevent or detect a material misstatement, lack of thorough and timely financial closing\nprocess, lack of entity-level controls, particularly over subsidiary financial information review, and lack of evidence supporting\neffective review in control operations, and (ii) the improper design and ineffective general control over certain information\ntechnology systems.\n\n \n\nNotwithstanding\nthe identified material weakness, management, including our chief executive officer and chief financial officer, believes the consolidated\nfinancial statements included in this annual report on Form 20-F present fairly, in all material respects, our financial condition, results\nof operations and cash flows in conformity with U.S. GAAP.\n\n \n\n**Changes\nin Internal Control over Financial Reporting**\n\n \n\nWe\nare currently in the process of remediating the material weakness described above. In the fiscal year ending March 31, 2027, we expect\nto implement additional measures to remediate the existing material weakness as discussed above. However, we cannot assure you that we\nwill remediate our material weaknesses in a timely manner. Other than as described above, there were no changes in our internal control\nover financial reporting that occurred during the period covered by this annual report on Form 20-F that have materially affected, or\nare reasonably likely to materially affect, our internal control over financial reporting."}