{"url_path":"/sec/vtix/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A Controls and Procedures.","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-25","source_url":"https://www.sec.gov/Archives/edgar/data/1606242/0001213900-26-072079-index.html","accession_number":"0001213900-26-072079","cik":"0001606242","ticker":"VTIX","issuer_name":"Virtuix Holdings Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1606242/0001213900-26-072079-index.html","primary_entity_key":"0001606242","primary_entity_name":"Virtuix Holdings Inc."},"word_count":470,"has_tables":true,"body_markdown":"Item 9A. Controls and Procedures.\n\n \n\nEvaluation of Disclosure Controls and Procedures\n\n \n\nDisclosure controls and procedures are controls\nand other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the\nExchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms. Disclosure\ncontrols and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed\nin our reports filed or submitted under the Exchange Act is accumulated and communicated to our management, including our Chief Executive\nOfficer and Chief Financial Officer, to allow timely decisions regarding required disclosure.\n\n \n\nAs required by Rules 13a-15 and 15d-15 under\nthe Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation of the effectiveness of the design\nand operation of our disclosure controls and procedures as of March 31, 2026. Based upon their evaluation, our Chief Executive Officer\nand Chief Financial Officer concluded that our disclosure controls and procedures (as defined in Rules 13a-15 (e) and 15d-15 (e) under\nthe Exchange Act) were effective.\n\n \n\nManagement’s Report on Internal Controls Over Financial Reporting\n\n \n\nThis annual report does not include a report\nof management’s assessment regarding internal control over financial reporting or an attestation report of the company’s\nregistered public accounting firm due to a transition period established by rules of the Securities and Exchange Commission for newly\npublic companies.\n\n \n\nChanges in Internal Control over Financial Reporting\n\n \n\nAs previously disclosed, in preparation for our\ndirect listing, management identified material weaknesses in our internal control over financial reporting related to: (i) insufficient\nwritten policies and procedures to ensure the correct application of accounting and financial reporting requirements under GAAP and SEC\ndisclosure requirements; (ii) limitations in segregation of duties due to the Company’s size and nature; and (iii) controls related\nto the identification, approval, and reporting of material related-party transactions and developments.\n\n \n\nDuring the quarter ended March 31, 2026, management\ncompleted the implementation of remediation measures designed to address these previously identified material weaknesses. These remediation\nmeasures included formalizing and documenting accounting and financial reporting policies and procedures, implementing appropriate segregation\nof duties where possible and enhanced compensating controls where full segregation is not economically feasible, enhancing controls and\nprocedures related to the identification, approval, and reporting of material related-party transactions and developments, expanding accounting\nand finance resources, and implementing new financial reporting processes.\n\n \n\nBased on the design and operation of these remediation measures, management\nconcluded that the previously identified material weaknesses had been remediated as of March 31, 2026. Other than the remediation measures\ndescribed above, there were no changes in our internal control over financial reporting during the quarter ended March 31, 2026 that materially\naffected, or are reasonably likely to materially affect, our internal control over financial reporting."}