{"url_path":"/sec/mens/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":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1954488/0001213900-26-057073-index.html","accession_number":"0001213900-26-057073","cik":"0001954488","ticker":"MENS","issuer_name":"Jyong Biotech Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1954488/0001213900-26-057073-index.html","primary_entity_key":"0001954488","primary_entity_name":"Jyong Biotech Ltd."},"word_count":429,"has_tables":true,"body_markdown":"**Item 15. CONTROLS AND PROCEDURES**\n\n \n\n**Disclosure Controls and Procedures**\n\n \n\nUnder the supervision and with the participation\nof our management, including our Chief Executive Officer and Chief Financial Officer, we carried out an evaluation of the effectiveness\nof our disclosure controls and procedures, which is defined in Rules 13a-15(e) of the Exchange Act, as of December 31, 2025. Based on\nthat evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures as of December\n31, 2025 were ineffective.\n\n \n\nOur conclusion is based on the fact that we lack accounting staff and\nresources with appropriate knowledge of U.S. GAAP and SEC reporting and compliance requirement and deficiency of IT policy and control\nprocedures. Our management is currently in the process of evaluating the steps necessary to remediate the ineffectiveness, such as (i) working\nclosely with external highly qualified accountants with relevant U.S. GAAP and SEC reporting experience and qualifications to strengthen\nthe financial reporting function, establish a financial and system control framework, and arrange regular training programs on U.S. GAAP\naccounting for our accounting and financial reporting personnel; (ii) strengthening and improving the overall internal control function\nby employing an external consulting firm to assist us in assessing the compliance requirements of the Sarbanes Oxley Act; and (iii) strengthen corporate governance; and (iv) making an internal control report to the Audit Committee every quarter to report the progress\nand improvement in internal control, which is well monitored by the Audit Committee.\n\n \n\n154\n\n \n\n \n\n**Management’s Annual Report on Internal\nControl over Financial Reporting**\n\n \n\nThis annual report on Form 20-F does not include\na report of management’s assessment regarding internal control over financial reporting or an attestation report of our registered\npublic accounting firm, as permitted by the transition period established by rules of the SEC for newly public companies.\n\n \n\n**Attestation Report of the Registered Public\nAccounting Firm**\n\n \n\nThis annual report on Form 20-F does not include\nan attestation report of our registered public accounting firm regarding internal control over financial reporting. Management’s\nreport was not subject to attestation by our registered public accounting firm pursuant to rules of the SEC where domestic and foreign\nregistrants that are non-accelerated filers, which we are, and “emerging growth companies,” which we also are, are not required\nto provide the auditor attestation report.\n\n \n\n**Changes in Internal Control over Financial\nReporting**\n\n \n\nThere were no changes in our internal controls over\nfinancial reporting that occurred during the period covered by this annual report on Form 20-F that have materially affected, or are reasonably\nlikely to materially affect, our internal control over financial reporting."}