{"url_path":"/sec/ttc/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":"2026-06-04","source_url":"https://www.sec.gov/Archives/edgar/data/737758/0000737758-26-000018-index.html","accession_number":"0000737758-26-000018","cik":"0000737758","ticker":"TTC","issuer_name":"TORO CO","edgar_url":"https://www.sec.gov/Archives/edgar/data/737758/0000737758-26-000018-index.html","primary_entity_key":"0000737758","primary_entity_name":"TORO CO"},"word_count":373,"has_tables":true,"body_markdown":"ITEM 4. CONTROLS AND PROCEDURES\n\nEvaluation of Disclosure Controls and Procedures\n\nWe maintain disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) that are designed to provide reasonable assurance that information required to be disclosed by us in the reports we file or submit under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized, and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms and that such information is accumulated and communicated to our management, including our principal executive and principal financial officers, or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure. In designing and evaluating our disclosure controls and procedures, we recognize that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, and we are required to apply our judgment in evaluating the cost-benefit relationship of possible internal controls.\n\nOur management evaluated, with the participation of our Chairman of the Board and Chief Executive Officer and our Vice President and Chief Financial Officer, the effectiveness of the design and operation of our disclosure controls and procedures as of the end of the period covered by this Quarterly Report on Form 10-Q. Based on that evaluation, our Chairman of the Board and Chief Executive Officer and our Vice President and Chief Financial Officer concluded that our disclosure controls and procedures were effective as of the end of such period to provide reasonable assurance 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 the Chairman of the Board and Chief Executive Officer and Vice President and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosures.\n\nChanges in Internal Control Over Financial Reporting\n\nThere was no change in our internal control over financial reporting that occurred during the three month period ended May 1, 2026 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.\n\n44\n\n[Table of Contents](#i9fc80454db9e4c1fbdc1fc481f42650d_7)\n\nPART II. OTHER INFORMATION"}