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Item 9A. Controls and Procedures

2025-09-10 compared with 2024-10-04 · 52 added, 277 removed, 158 unchanged (68% of the section changed)

9 unchanged sentences

Management based its assessment on criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 COSO framework).

The Company completed the NEC Transaction in November 2023 (as defined above), and management has excluded the acquired business’s internal control over financial reporting from its assessment of the effectiveness of internal controls as of the fiscal year ended June 28, 2024.

The Company completed the acquisition of 4RF Limited in July 2024, and management has excluded the acquired business’s internal control over financial reporting from its assessment of the effectiveness of internal controls as of the fiscal year ended June 27, 2025.

The acquired business represents approximately 6% of consolidated total revenues for the fiscal year ended June 27, 2025.

2 unchanged sentences

Management determined that the Company had the following material weaknesses in its internal control over financial reporting as of June 27, 2025:

Ineffective control environment :

the Company did not maintain an effective control environment based on the criteria established in the COSO framework.

The Company did not have sufficient personnel with the appropriate levels of knowledge, experience, and training in accounting and internal control over financial reporting.

The material weakness in the control environment led to the additional material weaknesses detailed below.

Ineffective control activities :

the Company did not maintain effective control activities based on the criteria established in the COSO framework.

Control activities were either not designed effectively or not performed in a timely manner to support the operating effectiveness of the controls to prevent and detect potential material errors.

As a result, the following control deficiencies constitute a material weakness individually and in the aggregate:

(a) management identified instances of ineffective controls over the review of certain (i) revenue transactions, (ii) reconciliations of revenue related account balances, and (iii) reconciliations covering the data transfer of revenue transactions between its financial systems;

(b) management identified instances of ineffective controls related to the determination of the appropriate period for revenue recognition;

(c) management identified instances of ineffective controls related to certain arrangements where revenue is recognized over time and (d) management identified instances of ineffective controls related to the review and approval of journal entries.

Ineffective monitoring activities :

the Company did not maintain effective monitoring activities based on the criteria established in the COSO framework to determine whether the components of internal control over financial reporting were present and functioning.

Monitoring activities were not in place to timely identify and initiate the transition of certain control activities or identify control activities that were not effectively designed.

Ineffective control environment and control activities :

the Company did not maintain an effective control environment and control activities based on the criteria established in the COSO framework.

The Company did not have sufficient resources with the appropriate levels of knowledge, experience, and training in accounting and internal control over financial reporting.

Control activities were either not designed effectively or operating effectively for a sufficient period of time to support the operating effectiveness of the controls to prevent and detect potential material errors.

As a result, the following control deficiencies constitute material weaknesses:

ineffective controls over (a) the review of reconciliations for revenue related account balances, (b) certain arrangements where revenue is recognized over time, and (c) the determination of the appropriate period for revenue recognition.

Remediation Plan

During the fourth quarter of fiscal 2024 we initiated and will continue to implement measures designed to improve our internal control over financial reporting to remediate these material weaknesses with oversight from the Audit Committee of the Board of Directors, including the following:

• We hired and will continue to hire qualified accounting and internal control professionals with the appropriate level of experience and training to design, implement, execute, and monitor our system of internal control.

During the fourth quarter of fiscal year 2024 we hired a new Chief Financial Officer, Head of Internal Audit, and backfilled vacancies resulting from key finance and accounting personnel turnover.

• We will provide training to the applicable control performers related to the importance of timely execution of control activities for which they are responsible.

• We will redesign controls over the determination of the appropriate period for revenue recognition, controls over arrangements where revenue is recognized over time and controls related to the review and approval of journal entries.

• We are implementing a formal monitoring program to perform the necessary evaluations to ascertain whether the components of internal control are present and functioning, including implementing corrective actions as necessary.

We are committed to maintaining a strong control environment and believe that these remediation efforts represent continued improvement in our control environment.

We also expect, with oversight from the Audit Committee of the Board of Directors, to continue to review, optimize and enhance our financial reporting controls and procedures.

The material weaknesses will not be considered remediated until the associated controls operate effectively for a sufficient period of time and management concludes, through testing, that the controls are operating effectively.

Beginning in the fourth quarter of fiscal 2024 we initiated and will continue to implement measures designed to improve our internal control over financial reporting to remediate these material weaknesses with oversight from the Audit Committee of the Board of Directors, including the following:

• We have hired, and will continue to hire, qualified professionals to strengthen the design, implementation and execution of internal controls, across all functions and personnel departments.

• We will continue to provide enhanced training to relevant control owners emphasizing the importance of timely and proper execution of their assigned control activities.

• We will continue to strengthen controls over more complex revenue arrangements, including those recognized over time and associated account reconciliations.

• We will augment & extend our use of system and process improvements to reduce reliance on manual controls.

We are committed to continuing our efforts to build and maintain a strong control environment and believe that these remediation efforts represent an incremental evolution of and improvements to our control environment.

Though we made significant progress during fiscal 2025, the material weaknesses won't be considered fully remediated until the associated controls operate effectively for a sufficient period of time.

The effectiveness of internal control over financial reporting as of June 27, 2025, has been audited by the Company’s independent registered public accounting firm, as stated in their attestation report included herein.

16 unchanged sentences

In our opinion, because of the effect of the material weaknesses identified below on the achievement of objectives of the control criteria, the Company has not maintained effective internal control over financial reporting as of June 27, 2025, based on criteria established in Internal Control — Integrated Framework (2013) issued by COSO.

We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated financial statements as of and for the fiscal year ended June 28, 2024, of the Company and our report dated October 4, 2024, expressed an unqualified opinion on those financial statements.

As described in Management’s Report on Internal Control Over Financial Reporting, management excluded from its assessment the internal control over financial reporting of the NEC wireless transport business, which was acquired on November 30, 2023, and whose financial statements constitute approximately 14% of total revenue of the consolidated financial statements for the fiscal year ended June 28, 2024.

Accordingly, our audit did not include the internal control over financial reporting for the NEC wireless transport business.

We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated financial statements as of and for the fiscal year ended June 27, 2025, of the Company and our report dated September 10, 2025, expressed an unqualified opinion on those financial statements.

As described in Management’s Report on Internal Control Over Financial Reporting, management excluded from its assessment the internal control over financial reporting of the 4RF acquisition, which was acquired on July 2, 2024, and whose financial statements constitute approximately 6% of total revenue of the consolidated financial statements for the fiscal year ended June 27, 2025.

Accordingly, our audit did not include the internal control over financial reporting for the 4RF acquisition.

Basis for Opinion

17 unchanged sentences

The following material weaknesses have been identified and included in management’s assessment:

The Company did not maintain an effective control environment based on the criteria established in the COSO framework.

The Company did not have sufficient personnel with the appropriate levels of knowledge, experience, and training in accounting and internal control over financial reporting.

The material weakness in the control environment led to the additional material weaknesses detailed below.

The Company did not maintain effective control activities based on the criteria established in the COSO framework.

Control activities were either not designed effectively or not performed in a timely manner to support the operating effectiveness of the controls to prevent and detect potential material errors.

As a result, the following control deficiencies constitute a material weakness individually and in the aggregate:

(a) the Company identified instances of ineffective controls over the review of certain (i) revenue transactions, (ii) reconciliations of revenue related account balances, and (iii) reconciliations covering the data transfer of revenue transactions between its financial systems;

and (b) The Company identified instances of ineffective controls related to the determination of the appropriate period for revenue recognition;

(c) the Company identified instances of ineffective controls related to certain arrangements where revenue is recognized over time and (d) management identified instances of ineffective controls related to the review and approval of journal entries.

The Company did not maintain effective monitoring activities based on the criteria established in the COSO framework to determine whether the components of internal control over financial reporting were present and functioning.

Monitoring activities were not in place to timely identify and initiate the transition of certain control activities or identify control activities that were not effectively designed.

The Company did not maintain an effective control environment and control activities based on the criteria established in the COSO framework.

The Company did not have sufficient resources with the appropriate levels of knowledge, experience, and training in accounting and internal control over financial reporting.

As a result, the following control deficiencies constitute material weaknesses:

These material weaknesses were considered in determining the nature, timing, and extent of audit tests applied in our audit of the consolidated financial statements as of and for the fiscal year ended June 27, 2025, of the Company, and this report does not affect our report on such financial statements.

1 unchanged sentence

Austin, Texas

October 4, 2024

September 10, 2025

Other Information

During the three months ended June 27, 2025, none of the Company’s Directors or Officers adopted , modified or terminated a “Rule 10b5-1 trading arrangement” or a “non-Rule 10b5-1 trading arrangement,” as defined in Item 408 of Regulation S-K.

As discussed in Note 16.

Revisions to Prior Period Consolidated Financial Statements, subsequent to the third quarter of fiscal 2024, the Company identified errors in the quarterly financial statements for fiscal 2024 related to estimated total contract costs and progress to completion for an over-time arrangement.

The Company has identified additional errors impacting the quarterly financial statements for fiscal 2024 related to the recognition of revenue prior to performance obligations being met and related to journal entries recorded in error.

In accordance with ASC 250, Accounting Changes and Error Corrections and Staff Accounting Bulletins (“SAB”) No.

99, Materiality and No.

108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements, the Company evaluated the materiality of the errors and determined that the impacts were not material, individually or in the aggregate, to the Company’s previously issued consolidated financial statements.

The effect of the errors resulted in the following impacts to the quarterly financial statements for fiscal 2024:

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited)

Three Months Ended March 29, 2024

Nine Months Ended March 29, 2024

(In thousands, except per share amounts) As Previously Reported

As Previously Reported

Product sales $ 70,857 $ (13) $ 70,844 $ 196,794 $ (1,384) $ 195,410

Services 40,756 (778) 39,978 97,421 (1,408) 96,013

Total revenues 111,613 (791) 110,822 294,215 (2,792) 291,423

Cost of revenues:

Product sales 47,791 (8) 47,783 121,775 (786) 120,989

Services 27,288 (320) 26,968 67,224 (383) 66,841

Total cost of revenues 75,079 (328) 74,751 188,999 (1,169) 187,830

Gross margin 36,534 (463) 36,071 105,216 (1,623) 103,593

Selling and administrative 21,300 (1,102) 20,198 61,979 — 61,979

Operating income 5,028 639 5,667 15,569 (1,623) 13,946

Income before income taxes 4,037 639 4,676 13,920 (1,623) 12,297

Provision for income taxes 619 187 806 3,607 (521) 3,086

Net income $ 3,418 $ 452 $ 3,870 $ 10,313 $ (1,102) $ 9,211

Net income per share of common stock outstanding:

Basic $ 0.27 $ 0.04 $ 0.31 $ 0.86 $ (0.10) $ 0.76

Diluted $ 0.27 $ 0.03 $ 0.30 $ 0.84 $ (0.09) $ 0.75

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (unaudited)

Three Months Ended March 29, 2024

Nine Months Ended March 29, 2024

(In thousands) As Previously Reported

As Previously Reported

Net income $ 3,418 $ 452 $ 3,870 $ 10,313 $ (1,102) $ 9,211

Comprehensive income $ 3,077 $ 452 $ 3,529 $ 10,550 $ (1,102) $ 9,448

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited)

Nine Months Ended March 29, 2024

(In thousands) As Previously Reported

Operating Activities

Net income $ 10,313 $ (1,102) $ 9,211

Deferred taxes 2,180 (521) 1,659

Accounts receivable 14,312 1,103 15,415

Unbilled receivables (17,039) 1,689 (15,350)

Inventories 7,037 (1,061) 5,976

Accrued expenses 11,449 (108) 11,341

Net cash provided by operating activities $ 22,229 $ — $ 22,229

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY (unaudited)

Three Months Ended March 29, 2024

Accumulated Deficit Total Equity

(In thousands)

As Previously Reported

Balance as of December 29, 2023

$ (581,019) $ 253,936

Net income 3,418 3,418

Balance as of March 29, 2024

$ (577,601) $ 258,507

Balance as of December 29, 2023

$ (2,913) $ (2,913)

Net income 452 452

Balance as of March 29, 2024

$ (2,461) $ (2,461)

Balance as of December 29, 2023

$ (583,932) $ 251,023

Net income 3,870 3,870

Balance as of March 29, 2024

$ (580,062) $ 256,046

Nine Months Ended March 29, 2024

Accumulated Deficit Total Equity

(In thousands)

As Previously Reported

Balance as of June 30, 2023

$ (587,914) $ 220,098

Net income 10,313 10,313

Balance as of March 29, 2024

$ (577,601) $ 258,507

Balance as of June 30, 2023

$ (1,359) $ (1,359)

Net income (1,102) (1,102)

Balance as of March 29, 2024

$ (2,461) $ (2,461)

Balance as of June 30, 2023

$ (589,273) $ 218,739

Net income 9,211 9,211

Balance as of March 29, 2024

$ (580,062) $ 256,046

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited)

Three Months Ended December 29, 2023

Six Months Ended December 29, 2023

(In thousands, except per share amounts) As Previously Reported

As Previously Reported

Product sales $ 66,392 $ (1,371) $ 65,021 $ 125,937 $ (1,371) $ 124,566

Services 28,644 27 28,671 56,665 (630) 56,035

Total revenues 95,036 (1,344) 93,692 182,602 (2,001) 180,601

Cost of revenues:

Product sales 37,671 (778) 36,893 73,984 (778) 73,206

Services 20,535 (63) 20,472 39,936 (63) 39,873

Total cost of revenues 58,206 (841) 57,365 113,920 (841) 113,079

Gross margin 36,830 (503) 36,327 68,682 (1,160) 67,522

Selling and administrative 21,442 1,102 22,544 40,679 1,102 41,781

Operating income 4,994 (1,605) 3,389 10,541 (2,262) 8,279

Income before income taxes 5,237 (1,605) 3,632 9,883 (2,262) 7,621

Provision for income taxes 2,347 (499) 1,848 2,988 (708) 2,280

Net income $ 2,890 $ (1,106) $ 1,784 $ 6,895 $ (1,554) $ 5,341

Net income per share of common stock outstanding:

Basic $ 0.24 $ (0.09) $ 0.15 $ 0.59 $ (0.14) $ 0.45

Diluted $ 0.24 $ (0.09) $ 0.15 $ 0.57 $ (0.13) $ 0.44

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (unaudited)

Three Months Ended December 29, 2023

Six Months Ended December 29, 2023

(In thousands) As Previously Reported

As Previously Reported

Net income $ 2,890 $ (1,106) $ 1,784 $ 6,895 $ (1,554) $ 5,341

Comprehensive income $ 3,435 $ (1,106) $ 2,329 $ 7,473 $ (1,554) $ 5,919

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited)

Six Months Ended December 29, 2023

(In thousands) As Previously Reported

Operating Activities

Net income $ 6,895 $ (1,554) $ 5,341

Deferred taxes 605 (708) (103)

Accounts receivable 3,063 631 3,694

Unbilled receivables (18,772) 1,370 (17,402)

Inventories 852 (848) 4

Accrued expenses 5,171 7 5,178

Other assets and liabilities (3,907) 1,102 (2,805)

Net cash provided by operating activities $ 6,909 $ — $ 6,909

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY (unaudited)

Three Months Ended December 29, 2023

Accumulated Deficit Total Equity

(In thousands)

As Previously Reported

Balance as of September 29, 2023

$ (583,909) $ 226,150

Net income 2,890 2,890

Balance as of December 29, 2023

$ (581,019) $ 253,936

Balance as of September 29, 2023

$ (1,807) $ (1,807)

Net income (1,106) (1,106)

Balance as of December 29, 2023

$ (2,913) $ (2,913)

Balance as of September 29, 2023

$ (585,716) $ 224,343

Net income 1,784 1,784

Balance as of December 29, 2023

$ (583,932) $ 251,023

Six Months Ended December 29, 2023

Accumulated Deficit Total Equity

(In thousands)

As Previously Reported

Balance as of June 30, 2023

$ (587,914) $ 220,098

Net income 6,895 6,895

Balance as of December 29, 2023

$ (581,019) $ 253,936

Balance as of June 30, 2023

$ (1,359) $ (1,359)

Net income (1,554) (1,554)

Balance as of December 29, 2023

$ (2,913) $ (2,913)

Balance as of June 30, 2023

$ (589,273) $ 218,739

Net income 5,341 5,341

Balance as of December 29, 2023

$ (583,932) $ 251,023

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited)

Three Months Ended September 29, 2023

(In thousands, except per share amounts) As Previously Reported

Services $ 28,021 $ (657) $ 27,364

Total revenues 87,566 (657) 86,909

Gross margin 31,852 (657) 31,195

Operating income 5,547 (657) 4,890

Income before income taxes 4,646 (657) 3,989

Provision for income taxes 641 (209) 432

Net income $ 4,005 $ (448) $ 3,557

Net income per share of common stock outstanding:

Basic $ 0.35 $ (0.04) $ 0.31

Diluted $ 0.34 $ (0.04) $ 0.30

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (unaudited)

Three Months Ended September 29, 2023

(In thousands) As Previously Reported

Net income $ 4,005 $ (448) $ 3,557

Comprehensive income $ 4,038 $ (448) $ 3,590

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited)

Three Months Ended September 29, 2023

(In thousands) As Previously Reported

Operating Activities

Net income $ 4,005 $ (448) $ 3,557

Deferred taxes 39 (209) (170)

Unbilled receivables (2,395) 657 (1,738)

Net cash provided by operating activities 13,980 — 13,980

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY (unaudited)

Three Months Ended September 29, 2023

Accumulated Deficit Total Equity

(In thousands)

As Previously Reported

Balance as of June 30, 2023

$ (587,914) $ 220,098

Net income 4,005 4,005

Balance as of September 29, 2023

$ (583,909) $ 226,150

Balance as of June 30, 2023

$ (1,359) $ (1,359)

Net income (448) (448)

Balance as of September 29, 2023

$ (1,807) $ (1,807)

Balance as of June 30, 2023

$ (589,273) $ 218,739

Net income 3,557 3,557

Balance as of September 29, 2023

$ (585,716) $ 224,343

Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

3 unchanged sentences

The Company adopted a Code of Conduct that is available at www.aviatnetworks.com.

The Company’s Code of Conduct was most recently amended and restated in November 2022.

The Company’s Code of Conduct was most recently amended and restated in February 2025.

If, in the future, the Company amends its Code of Conduct or grants waivers from its Code of Conduct with respect to any of its executive officers or directors, the Company will make information regarding such amendments or waivers available on its website for a period of at least 12 months.

20 unchanged sentences

AVIAT NETWORKS, INC.

October 4, 2024 By:

September 10, 2025 By:

/s/ Michael Connaway

3 unchanged sentences

Signature Title Date

Smith President and Chief Executive Officer

(Principal Executive Officer) October 4, 2024

Smith President and Chief Executive Officer and Director

(Principal Executive Officer)

September 10, 2025

/s/ Michael Connaway Senior Vice President and Chief Financial Officer

(Principal Financial Officer and Principal Accounting Officer) October 4, 2024

(Principal Financial Officer and Principal Accounting Officer) September 10, 2025

Michael Connaway

/s/ John Mutch Chair of the Board

October 4, 2024

/s/ John Mutch Chairman of the Board

September 10, 2025

/s/ Laxmi Akkaraju

Director October 4, 2024

Director September 10, 2025

Laxmi Akkaraju

/s/ Bryan Ingram

Director October 4, 2024

/s/ Michele Klein Director October 4, 2024

Director September 10, 2025

/s/ Michele Klein Director September 10, 2025

Michele Klein

/s/ Bruce Taten Director October 4, 2024

/s/ Bruce Taten Director September 10, 2025

/s/ Scott Halliday

September 10, 2025

Scott Halliday

EXHIBIT INDEX

29 unchanged sentences

First Amendment to Credit Agreement, dated November 22, 2023, by and among the Borrowers and the Lender (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed with the SEC on November 29, 2023, File No.

S econd Amendment to Credit Agreement, dated October 18, 2024, by a nd amount the Borrowers and the Lender (incorporated by reference to Exhibit 10.

1 to the Current Report on Form 8 -K filed with the SEC on October 22, 2024, File No.

T hird Amendment to Credit Agreement, dated August 28 202 5, by and among the Borrowers and the Lender (incorporated b y refer ence to Exhibit 10.

1 to the Current Report on Form 8-K fi led with the SEC on September 2, 2025, File No.

Intellectual Property Agreement between Harris Stratex Networks, Inc.

2 unchanged sentences

and Harris Corporation dated January 26, 2007 (incorporated by reference to Exhibit 10.11 to the Current Report on Form 8-K filed with the SEC on February 1, 2007, File No.

Standard Form of Executive Employment Agreement between Harris Stratex Networks, Inc.

and certain executives (incorporated by reference to Exhibit 10.16 to the Current Report on Form 8-K filed with the SEC on February 1, 2007, File No.

Letter Agreement, dated as of January 11, 2015, among Aviat Networks, Inc., Steel Partners Holdings L.P., Lone Star Value Management, LLC and certain other parties (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed with the SEC on January 12, 2015, File No.

5 unchanged sentences

Second Amendment to Employment Agreement, dated July 4, 2021, between the Company and Peter Smith (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed with the SEC on July 7, 2021, File No.

Employ ment Agreement, dated April 15, 2024 , between the Company and Peter Smith .

Employment Agreement, dated April 15, 2024, between the Company and Peter Smith (incorporated by reference to Exhibit 10.20.3 to the Annual Report for fis cal year end June 28, 2024 , filed with the SEC on October 4, 202 4, File No.

Aviat Networks, Inc.

Amended and Restated 2018 Incentive Plan (incorporated by reference to Appendix 1 to the Registrant’s Proxy Statement on Schedule 14A filed with the SEC on September 27, 2021, File No.

Employment Agreement, dated September 21, 2021 between the Company and David Gray (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed with the SEC on October 18, 2021, File No.

Employment Agreement, dated April 15, 2024, between the Company and David Gray .

Amendment of Employment Agreement and Release Agreement, dated May 28, 2024 between the Company and David Gray (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed with the SEC on May 28, 2024, File No.

Second Amended and Restated 2018 Incentive Plan (incorporated by reference to A nnex A to the Registrant’s Proxy Statement on Schedule 14A filed with the SEC on October 7, 202 4 , File No.

Employment Agreement, dated April 15, 2024, between the Company and Erin Boase (incorporated by reference to Exhibit 10.

2 6 to the Annual Report for fiscal year end June 28, 2024, filed with the SEC on October 4, 2024, File No.

# Description

I ndependent Contractor Agreement dated May 28, 2024 between the C ompany and David Gray (incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K filed with the SEC on May 28, 2024 , File No.

Employment Agreement, dated July 1, 2012 between the Company and Bryan Tucker (incorporated by reference to Exhibit 10.12 to the Annual Report on Form 10-K for fiscal year end July 1, 2022 filed with the SEC on September 14, 2022, File No.

Letter Agreement amending Employment Agreement dated June 27, 2019, between the Company and Bryan Tucker (incorporated by reference to Exhibit 10.12.1 to the Annual Report on Form 10-K for fiscal year end July 1, 2022 filed with the SEC on September 14, 2022, File No.

Independent Contractor Agreement dated October 3, 2023 between the Company and Bryan Tucker (incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K filed with the SEC on October 4, 2023 , File No.

Employment Agreement, dated April 15, 2024, between the Company and Erin Boase .

Employment Agreement, dated April 15, 2024, between the Company and Gary Croke .

Employment Agreement, dated May 28 , 2024, between the Company and Michael Connaway .

I nsider Trading Compliance Program and Policy Statement, dated August 22, 2023 .

Employment Agreement, dated April 15, 2024, between the Company and Gary Croke (incorporated by reference to Exhibit 10.2 7 to the Annual Report for fiscal year end June 28, 2024, filed with the SEC on October 4, 2024, File No.

First Amendment to Employ ment Agreement , dated July 1, 2025, between the Company and Gary Croke

Employment Agreement, dated May 28, 2024, between the Company and Michael Connaway (incorporated by reference to Exhibit 10.

28 to the Annual Report for fiscal year end June 28, 2024, filed with the SEC on October 4, 2024, File No.

Insider Trading Compliance Program and Policy Statement, dated June 2 0 , 202 4 .

21* List of Subsidiaries of Aviat Networks, Inc.

Consent of Deloitte & Touche LLP

23.2* Consent of BDO USA, P.

31.1* Rule 13a-14(a)/15d-14(a) Certification of President and Chief Executive Officer

1 unchanged sentence

32.1** Section 1350 Certification of Chief Executive Officer and Chief Financial Officer

I ncentive-Based Compensation Recoupment Policy, dated August 21, 2023.

Incentive-Based Compensation Recoupment Policy, dated August 21, 2023.

101.INS XBRL Instance Document

13 unchanged sentences

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-K

Item 9A. Controls and Procedures