{"url_path":"/sec/xmax/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":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1473334/0001493152-26-023861-index.html","accession_number":"0001493152-26-023861","cik":"0001473334","ticker":"XMAX","issuer_name":"XMax Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1473334/0001493152-26-023861-index.html","primary_entity_key":"0001473334","primary_entity_name":"XMax Inc."},"word_count":282,"has_tables":true,"body_markdown":"**Item\n4. Controls and Procedures**\n\n \n\n**Evaluation\nof Disclosure Controls and Procedures**\n\n \n\nWe\nhave evaluated, under the supervision of our Chief Executive Officer (“CEO”) and our Chief Financial Officer (“CFO”),\nthe effectiveness of disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities\nExchange Act of 1934 (the “Exchange Act”) as of March 31, 2026. Based on this evaluation, our CEO and CFO concluded that\nas of the end of the period covered by this report, our disclosure controls and procedures were effective.\n\n \n\nDisclosure\ncontrols and procedures are controls and procedures that are designed to ensure that information required to be disclosed in our reports\nfiled or submitted under the Exchange Act (a) is recorded, processed, summarized and reported within the time periods specified in the\nSEC’s rules and forms and (b) is accumulated and communicated to management, including our CEO and CFO, as appropriate, to allow\ntimely decisions regarding required disclosure. Our management recognizes that any controls and procedures, no matter how well designed\nand operated, can provide only reasonable assurance of achieving their objectives and management necessarily applies its judgment in\nevaluating the cost-benefit relationship of possible controls and procedures. Our disclosure controls and procedures are designed to\nprovide reasonable assurance of achieving their objectives as described above.\n\n \n\n**Changes\nin Internal Control over Financial Reporting**\n\n \n\nThere\nwere no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) and 15d-15(f) of the Exchange Act) that\noccurred during or subsequent to the period covered by this report that have materially affected, or are reasonably likely to materially\naffect, our internal control over financial reporting.\n\n \n\n50\n\n[Table of Contents](#toc)\n\n** **\n\n**PART\nII. OTHER INFORMATION**"}