{"url_path":"/sec/veru/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":"2026-05-13","source_url":"https://www.sec.gov/Archives/edgar/data/863894/0001437749-26-016557-index.html","accession_number":"0001437749-26-016557","cik":"0000863894","ticker":"VERU","issuer_name":"VERU INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/863894/0001437749-26-016557-index.html","primary_entity_key":"0000863894","primary_entity_name":"VERU INC."},"word_count":282,"has_tables":true,"body_markdown":"Item 4. Controls and Procedures\n\n \n\nEvaluation of Disclosure Controls and Procedures\n\n \n\nAs of the end of the period covered by this report, the Company carried out an evaluation, under the supervision and with the participation of the Company’s management, including the Company’s Chief Executive Officer and the Company’s Chief Financial Officer, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended). Based on this evaluation, the Company’s Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure controls and procedures were effective. It should be noted that in designing and evaluating the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, and management necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures. The Company has designed its disclosure controls and procedures to reach a level of reasonable assurance of achieving desired control objectives and, based on the evaluation described above, the Company's Chief Executive Officer and Chief Financial Officer concluded that the Company's disclosure controls and procedures were effective at reaching that level of reasonable assurance.\n\n \n\nChanges in Internal Control over Financial Reporting\n\n \n\nThere were no changes in the Company’s internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Securities Exchange Act of 1934, as amended) during the Company’s most recently completed fiscal quarter that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.\n\n \n\n \n\nPART II. OTHER INFORMATION"}