{"url_path":"/sec/ntrb/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 CONTROLS AND PROCEDURES","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-06-11","source_url":"https://www.sec.gov/Archives/edgar/data/1676047/0001213900-26-067840-index.html","accession_number":"0001213900-26-067840","cik":"0001676047","ticker":"NTRB","issuer_name":"NutriBand Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1676047/0001213900-26-067840-index.html","primary_entity_key":"0001676047","primary_entity_name":"NutriBand Inc."},"word_count":320,"has_tables":true,"body_markdown":"ITEM 4. CONTROLS AND PROCEDURES\n\n \n\nDisclosure controls and procedures.\n\n \n\nAs of the end of period covered by this report,\nwe carried out an evaluation, with the participation of our chief executive officer and chief financial officer, of the effectiveness\nof our disclosure controls and procedures pursuant to Securities Exchange Act Rule 13a-15. Based upon that evaluation, we concluded that\nour disclosure controls and procedures are not effective in ensuring that information required to be disclosed by us in the reports that\nwe file or submit under the Securities Exchange Act is recorded, processed, summarized and reported, within the time periods specified\nin the SEC’s rules and forms.\n\n \n\nManagement has determined that our internal controls\ncontain material weaknesses due to the absence of segregation of duties, as well as lack of qualified accounting personnel, and excessive\nreliance on third-party consultants for accounting, financial reporting and related activities. During the past fiscal year, we have added\nqualified accounting personnel, so the Company does not have to rely on third-party consultants. The Company has established additional\nmonitoring controls over the financial statements. We have also improved our internal controls to provide for a detailed accounting review\nof all revenue items and accounts receivable and accounts payable transactions in connection with the entry and categorization of each\ntransaction in the preparation of the Company’s financial statements.\n\n \n\nBecause of its inherent limitations, internal\ncontrol over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods\nare subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the\npolicies and procedures may deteriorate.\n\n \n\nChanges in internal controls over financial reporting.\n\n \n\nNo changes were made to our internal controls\nin the quarterly period covered by this report that have materially affected, or are reasonably likely materially to affect, our internal\ncontrol over financial reporting.\n\n \n\n21\n\n \n\n \n\nPART II. OTHER INFORMATION"}