{"url_path":"/sec/pbh/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":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1295947/0001295947-26-000016-index.html","accession_number":"0001295947-26-000016","cik":"0001295947","ticker":"PBH","issuer_name":"Prestige Consumer Healthcare Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1295947/0001295947-26-000016-index.html","primary_entity_key":"0001295947","primary_entity_name":"Prestige Consumer Healthcare Inc."},"word_count":342,"has_tables":true,"body_markdown":"ITEM 9A. CONTROLS AND PROCEDURES\n\n                    \n\nDisclosure Controls and Procedures\n\nThe Company’s management, with the participation of its Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of the Company’s disclosure controls and procedures, as defined in Rule 13a–15(e) of the Exchange Act, as of March 31, 2026.  Based upon that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that, as of March 31, 2026, the Company’s disclosure controls and procedures were effective to ensure that information required to be disclosed by the Company in the reports the Company files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms and that such information is accumulated and communicated to the Company’s management, including the Company’s Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.\n\n \n\nManagement’s Annual Report on Internal Control over Financial Reporting\n\nThe report of management on our internal control over financial reporting as of March 31, 2026 and the attestation report of our independent registered public accounting firm on our internal control over financial reporting are set forth in Part II, Item 8. “Financial Statements and Supplementary Data\" beginning on page 46 of this Annual Report on Form 10-K.\n\nChanges in Internal Control over Financial Reporting\n\nWe have excluded Pillar5 from our assessment of internal controls over financial reporting as of March 31, 2026, because (i) Pillar5 was acquired by us during the third quarter of 2026 and (ii) Pillar5 is a wholly-owned subsidiary whose total assets and total revenue represent approximately 2.0% and 0.2%, respectively, of the related consolidated financial statement amounts as of the year ended March 31, 2026. We are currently in the process of evaluating Pillar5's historical internal control over financial reporting structure with ours. There have been no other changes in our internal control over financial reporting that occurred during the quarter ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting."}