{"url_path":"/sec/tgls/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/1534675/0001493152-26-021974-index.html","accession_number":"0001493152-26-021974","cik":"0001534675","ticker":"TGLS","issuer_name":"Tecnoglass Holdings Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1534675/0001493152-26-021974-index.html","primary_entity_key":"0001534675","primary_entity_name":"Tecnoglass Inc."},"word_count":228,"has_tables":true,"body_markdown":"**Item\n4. Controls and Procedures**\n\n \n\n**Evaluation\nof Disclosure Controls and Procedures**\n\n \n\nWe\nperformed an evaluation required by Rules 13a-15 and 15d-15 of the Securities Exchange Act of 1934, as amended, under the supervision\nand with the participation of our management, including our principal executive officer and principal financial officer, of Tecnoglass\nInc.´s design and operating effectiveness of the internal controls over financial reporting as of the end of the period covered\nby this Quarterly Report. Based on this evaluation, our principal executive officer and principal financial officer concluded that our\ndisclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended,\nwere effective as of March 31, 2026 in order to provide reasonable assurance that the information disclosed in our reports is recorded,\nprocessed, summarized, and reported within the time periods specified in the SEC’s rules and forms and to provide reasonable assurance\nthat such information is accumulated and communicated to our management, including our principal executive officer and principal financial\nofficer, as appropriate to allow timely decisions regarding required disclosure.\n\n \n\n**Changes\nin Internal Control over Financial Reporting**\n\n \n\nFor\nthe quarter ended March 31, 2026, there has been no change in our internal control over financial reporting that has materially affected,\nor is reasonably likely to materially affect, our internal control over financial reporting.\n\n \n\n24\n\n \n\n** **\n\n**PART\nII. OTHER INFORMATION**"}