CLEARONE INC 10-K

ITEM 1 B. UNRESOLVED STAFF COMMENTS Not applicable. 8 Table of Contents ITEM 1 C. CYBERSECURITY The Company maintains information technology systems and third-party hosted platforms that support its financial reporting, public company compliance, warranty servicing activities, and administrative functions. Although the Company’s operating activities have been significantly reduced following the October 2025 asset disposition, it continues to rely on information systems for accounting, reporting, communications, and data management. The Company’s cybersecurity strategy is focused on risk identification, protection, detection, incident response, and system resiliency. The Company utilizes internal personnel and, where appropriate, third-party service providers to operate and maintain its information technology infrastructure and to evaluate, test, and update information security processes. The Company assesses cybersecurity risks as part of its overall risk management framework. Management monitors and evaluates cybersecurity threats through periodic reviews of system access controls, third-party service provider security measures, and applicable industry practices. The Company is not currently aware of any cybersecurity incidents that have materially affected, or are reasonably likely to materially affect, the Company’s business strategy, results of operations, or financial condition. The Audit Committee of the Board of Directors provides oversight of the Company’s cybersecurity risk management. The Audit Committee periodically discusses cybersecurity risks and mitigation measures with management and, as appropriate, external advisors.