{"url_path":"/sec/svmb/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":"2026-07-20","source_url":"https://www.sec.gov/Archives/edgar/data/1647822/0001493152-26-033861-index.html","accession_number":"0001493152-26-033861","cik":"0001647822","ticker":"SVMB","issuer_name":"Jingbo Technology, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1647822/0001493152-26-033861-index.html","primary_entity_key":"0001647822","primary_entity_name":"Jingbo Technology, Inc."},"word_count":1235,"has_tables":true,"body_markdown":"**Item\n9A. Controls and Procedures.**\n\n \n\n*Evaluation\nof Disclosure Controls and Procedures*\n\n \n\nOur\nmanagement, with the participation of our Principal Executive Officer and our Principal Financial Officer, evaluated, as of the end of\nthe period covered by this Annual Report on Form 10-K, the effectiveness of our disclosure controls and procedures. Based on this evaluation\nof our disclosure controls and procedures as of February 28, 2025, our management concluded that our disclosure controls and procedures\nas of such date are not effective at the reasonable assurance level. The term “disclosure controls and procedures,” as defined\nin Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), means controls\nand other procedures of a company that are designed to ensure that information required to be disclosed by a company in the reports that\nit files or submits under the Exchange Act are recorded, processed, summarized and reported within the time periods specified in the\nSEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure\nthat information required to be disclosed by us in the reports we file or submit under the Exchange Act is accumulated and communicated\nto our management, including our management, as appropriate, to allow timely decisions regarding required disclosure. Management recognizes\nthat any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their\nobjectives and our management necessarily applies its judgment in evaluating the cost-benefit relationship of possible controls and procedures.\n\n \n\n*Evaluation\nof Disclosure Controls and Procedures* \n\n \n\nThe\nmanagement of the Company is responsible for establishing and maintaining adequate internal control over financial reporting, as required\nby Sarbanes-Oxley (SOX) Section 404A. The Company’s internal control over financial reporting is a process designed under the supervision\nof the Company’s Chief Executive Officer and Chief Financial Officer to provide reasonable assurance regarding the reliability\nof financial reporting and the preparation of the Company’s financial statements for external purposes in accordance with U.S.\ngenerally accepted accounting principles.\n\n \n\nManagement\nassessed the effectiveness of the Company’s internal control over financial reporting based on the criteria for effective internal\ncontrol over financial reporting established in SEC guidance on conducting such assessments as of the end of the period covered by this\nreport. Management conducted the assessment based on certain criteria established in Internal Control - Integrated Framework issued by\nthe Committee of Sponsoring Organizations of the Tread way Commission. Based on this assessment, management concluded that our internal\ncontrols over financial reporting were not effective as of February 28, 2026.\n\n \n\n82\n\n \n\n \n\nThe\nmatters involving internal controls and procedures that the Company’s management considered to be material weaknesses under the\nstandards of the Public Company Accounting Oversight Board were: (1) lack of a functioning audit committee and lack of a majority of\noutside directors on the Company’s board of directors, resulting in ineffective oversight in the establishment and monitoring of\nrequired internal controls and procedures; (2) inadequate segregation of duties consistent with control objectives; (3) insufficient\nwritten policies and procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and\nSEC disclosure requirements; and (4) ineffective controls over period end financial disclosure and reporting processes. The aforementioned\nmaterial weaknesses were identified by the Company’s Chief Financial Officer in connection with the review of our financial statements\nas of February 28, 2026 and communicated the matters to our management.\n\n \n\nManagement\nbelieves that the material weaknesses set forth in items (2), (3) and (4) above did not have an effect on the Company’s financial\nresults. The material weaknesses identified above will not be considered remediated until our remediation efforts have been fully implemented\nand we have concluded that these controls are operating effectively. However, management believes that the lack of a functioning audit\ncommittee and lack of a majority of outside directors on the Company’s board of directors, resulting in ineffective oversight in\nthe establishment and monitoring of required internal controls and procedures can result in the Company’s determination to its\nfinancial statements for the future years.\n\n \n\nWe\nare committed to improving our financial organization. As part of this commitment, we will create a position to segregate duties consistent\nwith control objectives and will increase our personnel resources and technical accounting expertise within the accounting function when\nfunds are available to the Company: i) Appointing one or more outside directors to our board of directors who shall be appointed to the\naudit committee of the Company resulting in a fully functioning audit committee who will undertake the oversight in the establishment\nand monitoring of required internal controls and procedures; and ii) Preparing and implementing sufficient written policies and checklists\nwhich will set forth procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and\nSEC disclosure requirements.\n\n \n\nManagement\nbelieves that the appointment of one or more outside directors, who shall be appointed to a fully functioning audit committee, will remedy\nthe lack of a functioning audit committee and a lack of a majority of outside directors on the Company’s Board. In addition, management\nbelieves that preparing and implementing sufficient written policies and checklists will remedy the following material weaknesses (i)\ninsufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application\nof US GAAP and SEC disclosure requirements; and (ii) ineffective controls over period end financial close and reporting processes. Further,\nmanagement believes that the hiring of additional personnel who have the technical expertise and knowledge will result proper segregation\nof duties and provide more checks and balances within the department. Additional personnel will also provide the cross training needed\nto support the Company if personnel turn over issues within the department occur. This coupled with the appointment of additional outside\ndirectors will greatly decrease any control and procedure issues the company may encounter in the future.\n\n \n\nWe\nwill continue to monitor and evaluate the effectiveness of our internal controls and procedures and our internal controls over financial\nreporting on an ongoing basis and are committed to taking further action and implementing additional enhancements or improvements, as\nnecessary and as funds allow.\n\n \n\nThis\nAnnual Report does not include an attestation report of the company’s registered public accounting firm regarding internal control\nover financial reporting. Management’s report was not subject to attestation by the company’s registered public accounting\nfirm pursuant to temporary rules of the Securities and Exchange Commission that permit the Company to provide only management’s\nreport in this Annual Report.\n\n \n\nThere\nhave been no changes in our internal control over financial reporting identified in connection with the evaluation required by paragraph\n(d) of Rules 13a- 15 or 15d- 15 under the Exchange Act that occurred during the small business issuer’s last fiscal year that has\nmaterially affected, or is reasonably likely to materially affect, our internal control over financial reporting.\n\n \n\nWe\nwill continue to monitor and evaluate the effectiveness of our internal controls and procedures and our internal controls over financial\nreporting on an ongoing basis and are committed to taking further action and implementing additional enhancements or improvements, as\nnecessary and as funds allow.\n\n \n\n**Changes\nin Internal Control over Financial Reporting**\n\n \n\nThere\nwere no changes that have affected, or are reasonably likely to materially affect, our internal control over financial reporting (as\ndefined in Rules 13a- 15(f) or 15d- 15(f) under the Exchange Act) during the fiscal year ended February 28, 2026."}