{"url_path":"/sec/turb/10-k/2026/item-16k","section_key":"item-16k","section_title":"Item 16K CYBERSECURITY**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1963439/0001213900-26-057672-index.html","accession_number":"0001213900-26-057672","cik":"0001963439","ticker":"TURB","issuer_name":"Turbo Energy, S.A.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1963439/0001213900-26-057672-index.html","primary_entity_key":"0001963439","primary_entity_name":"Turbo Energy, S.A."},"word_count":317,"has_tables":true,"body_markdown":"**ITEM 16K. CYBERSECURITY**\n\n \n\n**Risk Management and Strategy**\n\n \n\nWe have implemented comprehensive\ncybersecurity risk assessment procedures to ensure effectiveness in cybersecurity management, strategy and governance and risk identification.\nWe have also integrated cybersecurity risk management into our overall enterprise risk management system.\n\n \n\nWe have developed a comprehensive\ncybersecurity threat defense system to address both internal and external threats. This system encompasses various levels, including\nnetwork, host and application security and incorporates systematic security capabilities for threat defense, monitoring, analysis, response,\ndeception and countermeasures. We strive to manage cybersecurity risks and protect sensitive information through various means, such\nas technical safeguards, procedural requirements, an intensive program of monitoring on our corporate network, continuous testing of\naspects of our security posture internally and with outside vendors, a robust incident response program and regular cybersecurity awareness\ntraining for employees. Our IT department regularly monitors the performance of our apps, platforms and infrastructure to enable us to\nrespond quickly to potential problems, including potential cybersecurity threats.\n\n \n\nAs of the date of this annual\nreport, we have not experienced any material cybersecurity incidents or identified any material cybersecurity threats that have affected\nor are reasonably likely to materially affect us, our business strategy, results of operations or financial condition.\n\n \n\n**Governance**\n\n \n\nOur Board of Directors is\nresponsible for overseeing cybersecurity risks. When appropriate, periodic reviews are held to discuss the landscape of cybersecurity,\npotential threats, and our preparedness for potential cybersecurity threats and risks to our Company. In case a material cybersecurity\noccurs, our Board of Directors is responsible for reviewing the information and issues involved, disclosures to be made, and the procedures\nfollowed. Our Chief Technology Officer, Ruben Sousa and his team, have many years of experience in the field. Mr. Sousa reports to our\nCEO and provides periodic updates to our CEO and the Board of Directors on any material cybersecurity incidents or material risks arising\nfrom cybersecurity threats.\n\n \n\n109\n\n \n\n \n\n**PART III**"}