{"url_path":"/sec/tho/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":"2026-06-03","source_url":"https://www.sec.gov/Archives/edgar/data/730263/0000730263-26-000018-index.html","accession_number":"0000730263-26-000018","cik":"0000730263","ticker":"THO","issuer_name":"THOR INDUSTRIES INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/730263/0000730263-26-000018-index.html","primary_entity_key":"0000730263","primary_entity_name":"THOR INDUSTRIES INC"},"word_count":263,"has_tables":true,"body_markdown":"ITEM 4. CONTROLS AND PROCEDURES\n\nThe Company maintains “disclosure controls and procedures,” as such term is defined under Exchange Act Rule 13a-15(e), that are designed to ensure that information required to be disclosed in our Exchange Act reports 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 our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow for timely decisions regarding required disclosures. In designing and evaluating the disclosure controls and procedures, our management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives and our management is required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures. The Company has carried out an evaluation, as of the end of the period covered by this report, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures. Based on this evaluation, the Chief Executive Officer and Chief Financial Officer have concluded that our disclosure controls and procedures were effective at attaining the level of reasonable assurance noted above.\n\nDuring the quarter ended April 30, 2026, there were no changes in our internal controls over financial reporting that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.\n\n52\n\nPART II – OTHER INFORMATION"}