{"url_path":"/sec/whd/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":"2026-05-08","source_url":"https://www.sec.gov/Archives/edgar/data/1699136/0001628280-26-032636-index.html","accession_number":"0001628280-26-032636","cik":"0001699136","ticker":"WHD","issuer_name":"Cactus, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1699136/0001628280-26-032636-index.html","primary_entity_key":"0001699136","primary_entity_name":"Cactus, Inc."},"word_count":402,"has_tables":true,"body_markdown":"Item 4.   Controls and Procedures.\n\nEvaluation of Disclosure Controls and Procedures\n\nIn accordance with Exchange Act Rules 13a-15 and 15d-15, we have evaluated, under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of the end of the period covered by this report. Our disclosure controls and procedures are designed to provide reasonable assurance that the information required to be disclosed by us in reports that we file or submit under the Exchange Act is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure and is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the Securities and Exchange Commission (\"SEC\"). Based upon that evaluation, our principal executive officer and principal financial officer concluded that our disclosure controls and procedures were effective as of March 31, 2026 at the reasonable assurance level.\n\nAs disclosed in Note 2 to the unaudited condensed consolidated financial statements, we acquired Cactus International on January 1, 2026 and accounted for this acquisition as a business combination. Cactus International’s total revenues constituted approximately 33% of our total consolidated revenues for the three months ended March 31, 2026. Cactus International’s total assets constituted approximately 37% of our total consolidated assets as of March 31, 2026. We excluded Cactus International’s disclosure controls and procedures that are subsumed by its internal control over financial reporting from the scope of management's assessment of the effectiveness of our disclosure controls and procedures. This exclusion is in accordance with the SEC staff’s general guidance that an assessment of a recently acquired business may be omitted from the scope of management’s assessment of internal controls over financial reporting for one year following the acquisition. We are in the process of implementing financial reporting controls and procedures at Cactus International as part of our ongoing integration activities.\n\nChanges in Internal Control over Financial Reporting\n\nExcept as described above, there were no changes in our internal control over financial reporting that occurred during the first quarter of 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\n23\n\nPART II - OTHER INFORMATION"}