{"url_path":"/sec/strw/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":"2026-05-08","source_url":"https://www.sec.gov/Archives/edgar/data/1782430/0001493152-26-021823-index.html","accession_number":"0001493152-26-021823","cik":"0001782430","ticker":"STRW","issuer_name":"Strawberry Fields REIT, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1782430/0001493152-26-021823-index.html","primary_entity_key":"0001782430","primary_entity_name":"Strawberry Fields REIT, Inc."},"word_count":285,"has_tables":true,"body_markdown":"**Item\n4. Controls and Procedures**\n\n \n\n**Disclosure\nControls and Procedures**\n\n \n\nWe\nmaintain disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act\nof 1934, as amended (“Exchange Act”) that are designed to ensure that information required to be disclosed in our reports\nunder the Exchange Act is processed, recorded, summarized and reported within the time periods specified in the SEC’s rules and\nregulations and that such information is accumulated and communicated to management, including our Chief Executive Officer and Chief\nFinancial Officer, as appropriate, to allow for timely decisions regarding required disclosure. In designing and evaluating the disclosure\ncontrols and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide\nonly reasonable assurance of achieving the desired control objectives, and management is required to apply its judgment in evaluating\nthe cost-benefit relationship of possible controls and procedures.\n\n \n\nAs\nof March 31, 2026, we carried out an evaluation, under the supervision and with the participation of management, including our Chief\nExecutive Officer and Chief Financial Officer, regarding the effectiveness of our disclosure controls and procedures. Based on the foregoing,\nour Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective, at the\nreasonable assurance level, as of March 31, 2026.\n\n \n\n**Changes\nin Internal Control over Financial Reporting**\n\n \n\nThere\nhas been no change in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) under the\nExchange Act) that occurred during the quarter ended March 31, 2026, that has materially affected, or is reasonably likely to materially\naffect, our internal control over financial reporting.\n\n \n\n47\n\n \n\n \n\n**PART\nII – OTHER INFORMATION**"}