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Item 9A. Controls and Procedures

2026-03-17 compared with 2025-03-24 · 163 added, 160 removed, 53 unchanged (86% of the section changed)

CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Disclosure controls are procedures that are designed

with the objective of ensuring that information required to be disclosed in our reports filed under the Exchange Act, such as this Annual

Report on Form 10-K, is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.

Disclosure controls are also designed with the objective of ensuring that such information is accumulated and communicated to our management,

including the Principal Executive Officer and Principal Financial Officer, as appropriate, to allow timely decisions regarding required

Internal controls are procedures which are designed with the objective of providing reasonable assurance that (1) our transactions

are properly authorized, recorded and reported;

and (2) our assets are safeguarded against unauthorized or improper use, to permit the

preparation of our consolidated financial statements in conformity with GAAP.

Our management, including our chief executive

officer and chief financial officer, evaluated the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e)

or 15d-15(e) under the Exchange Act) as of the end of the period covered by this report.

There are inherent limitations to the effectiveness

of any system of disclosure controls and procedures.

In designing and evaluating the disclosure controls and procedures, management recognized

that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired

control objectives.

Based on the evaluation as of December 31, 2024,

for the reasons set forth below, our chief executive officer and chief financial officer concluded that our disclosure controls and procedures

were effective to provide reasonable assurance that information we are required to disclose in reports that we file or submit under the

Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and

that such information is accumulated and communicated to our management, including our chief executive officer and chief financial officer,

as appropriate, to allow timely decisions regarding required disclosure.

Management’s Annual Report on Internal

Control Over Financial Reporting

Our management is responsible for establishing

and maintaining adequate internal control over financial reporting (as defined in Rules 13a-15(f) or 15d-15(f) under the Exchange Act).

Our internal control system was designed to, in general, provide reasonable assurance to our management and the Board regarding the preparation

and fair presentation of published financial statements, but because of its inherent limitations, internal control over financial reporting

may not prevent or detect misstatements.

Our chief executive officer and chief financial

officer evaluated the effectiveness of our internal control over financial reporting as of December 31, 2024, and based on that evaluation,

management concluded that our internal control over financial reporting was effective.

Therefore, our management, including our chief

executive officer and chief financial officer, have concluded that our disclosure controls and procedures were effective to provide reasonable

assurance that the information required to be disclosed by us in the reports that we file or submit under the Securities Exchange Act

of 1934, as amended, is accumulated and communicated to the Company’s management to allow timely decisions regarding required disclosures.

The framework used by management in making that

assessment was the criteria set forth in the document entitled “Internal Control – Integrated Framework” issued by the

Committee of Sponsoring Organizations of the Treadway Commission in 2013.

Changes in Internal Control over Financial

There were no changes in our internal control

over financial reporting during the quarter ended December 31, 2024 (as defined in Rules 13a-15(f) or 15d-15(f) under the Exchange Act)

that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Following fiscal year end, on January 2, 2025,

the Company completed the Acquisition.

As a result, the evaluation of the effectiveness of internal control over financial reporting did

not include the internal controls of NTS, the entity acquired in the Acquisition.

Under guidelines established by the SEC, companies are

permitted to exclude acquisitions from their assessment of internal control over financial reporting during the first year following an

acquisition, while integrating an acquired company.

The Company is in the process of integrating its internal controls over financial

reporting following the Acquisition.

As a result of these integration activities, certain controls will be evaluated and may be changed.

of Disclosure Controls and Procedures

controls are procedures that are designed with the objective of ensuring that information required to be disclosed in our reports filed

under the Exchange Act, such as this Annual Report on Form 10-K, is recorded, processed, summarized and reported within the time periods

specified in the SEC’s rules and forms.

Disclosure controls are also designed with the objective of ensuring that such information

is accumulated and communicated to our management, including the Principal Executive Officer and Principal Financial Officer, as appropriate,

to allow timely decisions regarding required disclosure.

Internal controls are procedures which are designed with the objective of providing

reasonable assurance that (1) our transactions are properly authorized, recorded and reported;

and (2) our assets are safeguarded against

unauthorized or improper use, to permit the preparation of our consolidated financial statements in conformity with GAAP.

management, including our chief executive officer and chief financial officer, evaluated the effectiveness of our disclosure controls

and procedures (as defined in Rules 13a-15(e) or 15d-15(e) under the Exchange Act) as of the end of the period covered by this report.

There are inherent limitations to the effectiveness of any system of disclosure controls and procedures.

In designing and evaluating

the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated,

can provide only reasonable assurance of achieving the desired control objectives.

on the evaluation as of December 31, 2025, our chief executive officer and chief financial officer concluded that our disclosure controls

and procedures were effective to provide reasonable assurance that information we are required to disclose in reports that we file or

submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules

and forms, and that such information is accumulated and communicated to our management, including our chief executive officer and chief

financial officer, as appropriate, to allow timely decisions regarding required disclosure.

Annual Report on Internal Control Over Financial Reporting

management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rules 13a-15(f)

or 15d-15(f) under the Exchange Act).

Our internal control system was designed to, in general, provide reasonable assurance to our management

and the Board regarding the preparation and fair presentation of published financial statements, but because of its inherent limitations,

internal control over financial reporting may not prevent or detect misstatements.

chief executive officer and chief financial officer evaluated the effectiveness of our internal control over financial reporting as of

December 31, 2025, and based on that evaluation, management concluded that our internal control over financial reporting was effective

as of December 31, 2025.

framework used by management in making that assessment was the criteria set forth in the document entitled “Internal Control –

Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission in 2013.

in Internal Control over Financial Reporting

were no changes in our internal control over financial reporting during the quarter ended December 31, 2025 (as defined in Rules 13a-15(f)

or 15d-15(f) under the Exchange Act) that have materially affected, or are reasonably likely to materially affect, our internal control

over financial reporting.

OTHER INFORMATION

During the three months ended December 31, 2024,

none of the Company’s directors or executive officers adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule

10b5-1 trading arrangement,” as each term is defined in Item 408(a) of Regulation S-K.

DISCLOSURE REGARDING FOREIGN JURISDICTIONS

THAT PREVENT INSPECTIONS

Not applicable.

DIRECTORS, EXECUTIVE OFFICERS AND

CORPORATE GOVERNANCE

The information required in response to this Item

10 is incorporated herein by reference to our Definitive Proxy Statement on Schedule 14A to be filed with the SEC no later than 120 days

after the end of the fiscal year covered by this Annual Report on Form 10-K.

the three months ended December 31, 2025, none of the Company’s directors or executive officers adopted or terminated a “Rule

10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item 408(a) of Regulation

DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

information required in response to this Item 10 is incorporated herein by reference to our Definitive Proxy Statement on Schedule 14A

to be filed with the SEC no later than 120 days after the end of the fiscal year covered by this Annual Report on Form 10-K.

EXECUTIVE COMPENSATION

The information required in response to this Item

11 (except for the information required by Item 402(v) of Regulation S-K) is incorporated herein by reference to our Definitive Proxy

Statement on Schedule 14A to be filed with the SEC no later than 120 days after the end of the fiscal year covered by this Annual Report

on Form 10-K.

SECURITY OWNERSHIP OF CERTAIN

BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

The information required in response to this Item

12 is incorporated herein by reference to our Definitive Proxy Statement on Schedule 14A to be filed with the SEC no later than 120 days

after the end of the fiscal year covered by this Annual Report on Form 10-K.

CERTAIN RELATIONSHIPS AND RELATED

TRANSACTIONS, AND DIRECTOR INDEPENDENCE

The information required in response to this Item

13 is incorporated herein by reference to our Definitive Proxy Statement on Schedule 14A to be filed with the SEC no later than 120 days

after the end of the fiscal year covered by this Annual Report on Form 10-K.

information required in response to this Item 11 (except for the information required by Item 402(v) of Regulation S-K) is incorporated

herein by reference to our Definitive Proxy Statement on Schedule 14A to be filed with the SEC no later than 120 days after the end of

the fiscal year covered by this Annual Report on Form 10-K.

SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

information required in response to this Item 12 is incorporated herein by reference to our Definitive Proxy Statement on Schedule 14A

to be filed with the SEC no later than 120 days after the end of the fiscal year covered by this Annual Report on Form 10-K.

CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

information required in response to this Item 13 is incorporated herein by reference to our Definitive Proxy Statement on Schedule 14A

to be filed with the SEC no later than 120 days after the end of the fiscal year covered by this Annual Report on Form 10-K.

PRINCIPAL ACCOUNTANT FEES AND SERVICES

The information required in response to this Item

14 is incorporated herein by reference to our Definitive Proxy Statement on Schedule 14A to be filed with the SEC no later than 120 days

after the end of the fiscal year covered by this Annual Report on Form 10-K.

information required in response to this Item 14 is incorporated herein by reference to our Definitive Proxy Statement on Schedule 14A

to be filed with the SEC no later than 120 days after the end of the fiscal year covered by this Annual Report on Form 10-K.

EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

(a) Documents filed as part of this

Annual Report on Form 10-K.

Report of Independent Registered Public Accounting Firms

Consolidated Balance Sheets as of December 31, 2024 and 2023

Documents filed as part

of this Annual Report on Form 10-K.

of Independent Registered Public Accounting Firm

Balance Sheets as of December 31, 2025 and 2024

Consolidated Statements of Operations for the Years Ended December 31, 2025 and 2024

1 unchanged sentence

Consolidated Statements of Cash Flows for the Years Ended December 31, 2025 and 2024

Notes to Consolidated Financial Statements

Financial Statement Schedules:

Financial statement schedules have been omitted as information required is inapplicable or the information is presented in the consolidated financial statements and the related notes.

The exhibits listed below are

filed or incorporated by reference as a part of this Annual Report on Form 10-K.

Securities Purchase Agreement, dated June 9, 2022, by and among ManyCam ULC, Visicom Media Inc., 2434936 Alberta ULC and Paltalk, Inc.

(incorporated by reference to Exhibit 2.1 to the Current Report on Form 8-K of the Company filed June 10, 2022 by the Company with the SEC).

Agreement and Plan of Merger, dated August 11, 2024, by and among Intelligent Protection Management Corp., PALT Merger Sub 1, Inc., PALT Merger Sub 2, LLC, Newtek Technology Solutions, Inc.

to Consolidated Financial Statements

Statement Schedules:

Financial statement schedules have been omitted as information required is inapplicable or the information is

presented in the consolidated financial statements and the related notes.

The exhibits listed below

are filed, furnished or incorporated by reference, as applicable, as a part of this Annual Report on Form 10-K.

and Plan of Merger, dated August 11, 2024, by and among Intelligent Protection Management Corp., PALT Merger Sub 1, Inc., PALT Merger

Sub 2, LLC, Newtek Technology Solutions, Inc.

and NewtekOne, Inc.

(incorporated by reference to Exhibit 2.1 to the Current Report on Form 8-K of the Company filed on August 12, 2024 by the Company with the SEC).

Asset Purchase Agreement, dated November 7, 2024, by and among Intelligent Protection Management Corp., Paltalk Holdings, Inc., Paltalk Software, Inc., Camshare, Inc., A.V.M.

(incorporated by reference to Exhibit 2.1 to the Current Report

on Form 8-K of the Company filed on August 12, 2024 by the Company with the SEC).

Purchase Agreement, dated November 7, 2024, by and among Intelligent Protection Management Corp., Paltalk Holdings, Inc., Paltalk

Software, Inc., Camshare, Inc., A.V.M.

Software, Inc., Vumber, LLC, and Meteor Mobile Holdings, Inc.

(incorporated by reference to Exhibit 2.1 to the Current Report on Form 8-K of the Company filed on November 8, 2024 by the Company with the SEC).

Certificate of Incorporation of Intelligent Protection Management Corp.

(as amended through January 2, 2025).

Amended and Restated Bylaws of Intelligent Protection Management Corp.

(as amended through January 2, 2025).

Certificate of Designations of Series A Non-Voting Common Equivalent Stock of Intelligent Protection Management Corp.

(incorporated by reference to Exhibit 3.3 to the Current Report on Form 8-K of the Company filed on January 2, 2025 by the Company with the SEC).

(incorporated by reference to

Exhibit 2.1 to the Current Report on Form 8-K of the Company filed on November 8, 2024 by the Company with the SEC).

of Incorporation of Intelligent Protection Management Corp.

(as amended through May 8, 2025) (incorporated by reference to Exhibit

3.1 to the Quarterly Report on Form 10-Q of the Company filed on May 14, 2025 by the Company with the SEC).

and Restated Bylaws of Intelligent Protection Management Corp.

(as amended through January 2, 2025) (incorporated by reference to

Exhibit 3.2 to the Annual Report on Form 10-K of the Company filed on March 24, 2025 by the Company with the SEC).

of Designations of Series A Non-Voting Common Equivalent Stock of Intelligent Protection Management Corp.

(incorporated by reference

to Exhibit 3.3 to the Current Report on Form 8-K of the Company filed on January 2, 2025 by the Company with the SEC).

Description of Securities of Intelligent Protection Management Corp.

Amended and Restated Intelligent Protection Management Corp.

2011 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.1 to the Quarterly Report on Form 10-Q (File No.

and Restated Intelligent Protection Management Corp.

2011 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.1 to

the Quarterly Report on Form 10-Q (File No.

000-52176) of the Company filed on November 14, 2011 by the Company with the SEC).

Form of Restricted Stock Unit Award Agreement (incorporated by reference to Exhibit 99.2 to the Registration Statement on Form S-8 (File No.

of Restricted Stock Unit Award Agreement (incorporated by reference to Exhibit 99.2 to the Registration Statement on Form S-8 (File

333-174456) of the Company filed on May 24, 2011 by the Company with the SEC).

Form of Restricted Stock Award Agreement (incorporated by reference to Exhibit 99.3 to the Registration Statement on Form S-8 (File No.

of Restricted Stock Award Agreement (incorporated by reference to Exhibit 99.3 to the Registration Statement on Form S-8 (File No.

333-174456) of the Company filed on May 24, 2011 by the Company with the SEC).

Form of Nonqualified Stock Option Agreement (incorporated by reference to Exhibit 99.4 to the Registration Statement on Form S-8 (File No.

of Nonqualified Stock Option Agreement (incorporated by reference to Exhibit 99.4 to the Registration Statement on Form S-8 (File

333-174456) of the Company filed on May 24, 2011 by the Company with the SEC).

Form of Incentive Stock Option Agreement (incorporated by reference to Exhibit 10.2 to the Quarterly Report on Form 10-Q (File No.

of Incentive Stock Option Agreement (incorporated by reference to Exhibit 10.2 to the Quarterly Report on Form 10-Q (File No.

of the Company filed on November 14, 2011 by the Company with the SEC).

Protection Management Corp.

2016 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.1 to the Current Report on Form

8-K of the Company filed on May 20, 2016 by the Company with the SEC) .

Amendment to Intelligent Protection Management Corp.

2016 Long Term Incentive Plan, dated as of April 10, 2017 (incorporated by reference

to Exhibit 10.1 to the Current Report on Form 8-K of the Company filed on May 30, 2017 by the Company with the SEC).

of Nonqualified Stock Option Agreement (incorporated by reference to Exhibit 10.2 to the Quarterly Report on Form 10-Q of the Company

filed on August 11, 2016 by the Company with the SEC).

of Incentive Stock Option Agreement (incorporated by reference to Exhibit 10.3 to the Quarterly Report on Form 10-Q of the Company

filed on August 11, 2016 by the Company with the SEC).

of Director and Officer Nonqualified Stock Option Agreement.

(incorporated by reference to Exhibit 10.13 to the Annual Report on

Form 10-K of the Company filed on March 23, 2022 by the Company with the SEC).

of Restricted Stock Award Agreement (incorporated by reference to Exhibit 10.4 to the Quarterly Report on Form 10-Q of the Company

filed on August 11, 2016 by the Company with the SEC).

Intelligent Protection Management Corp.

2025 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K of the Company filed on May 9, 2025 by the Company with the SEC).

First Amendment to Intelligent Protection Management Corp.

2016 Long Term Incentive Plan, dated as of April 10, 2017 (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K of the Company filed on May 30, 2017 by the Company with the SEC).

Form of Nonqualified Stock Option Agreement (incorporated by reference to Exhibit 10.2 to the Quarterly Report on Form 10-Q of the Company filed on August 11, 2016 by the Company with the SEC).

Form of Incentive Stock Option Agreement (incorporated by reference to Exhibit 10.3 to the Quarterly Report on Form 10-Q of the Company filed on August 11, 2016 by the Company with the SEC).

Form of Director and Officer Nonqualified Stock Option Agreement.

(incorporated by reference to Exhibit 10.13 to the Annual Report on Form 10-K of the Company filed on March 23, 2022 by the Company with the SEC).

Form of Restricted Stock Award Agreement (incorporated by reference to Exhibit 10.4 to the Quarterly Report on Form 10-Q of the Company filed on August 11, 2016 by the Company with the SEC).

Second Amended and Restated Executive Employment Agreement, dated January 2, 2025, by and between Intelligent Protection Management Corp.

and Jason Katz (incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K of the Company filed on January 2, 2025 by the Company with the SEC).

Second Amended and Restated Executive Employment Agreement, dated January 2, 2025, by and between Intelligent Protection Management Corp.

and Kara Jenny (incorporated by reference to Exhibit 10.3 to the Current Report on Form 8-K of the Company filed on January 2, 2025 by the Company with the SEC).

Executive Employment Agreement, dated January 2, 2025, by and between Intelligent Protection Management Corp.

and Adam Zalko (incorporated by reference to Exhibit 10.4 to the Current Report on Form 8-K of the Company filed on January 2, 2025 by the Company with the SEC).

Executive Employment Agreement, dated January 2, 2025, by and between Intelligent Protection Management Corp.

and Jared Mills (incorporated by reference to Exhibit 10.5 to the Current Report on Form 8-K of the Company filed on January 2, 2025 by the Company with the SEC).

Registration Rights Agreement, dated October 7, 2016, by and between Intelligent Protection Management Corp.

and Clifford Lerner (incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K of the Company filed on October 11, 2016 by the Company with the SEC).

First Amendment to Registration Rights Agreement, dated June 15, 2018, by and between the Company and Clifford Lerner (incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K of the Company filed on June 19, 2018 by the Company with the SEC).

Registration Rights Agreement, dated January 2, 2025, by and between Intelligent Protection Management Corp.

Form of Nonqualified Stock Option Agreement under the Intelligent Protection Management Corp.

2025 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.3 to the Quarterly Report on Form 10-Q of the Company filed on August 12, 2025 by the Company with the SEC).

Form of Incentive Stock Option Agreement under the Intelligent Protection Management Corp.

2025 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.4 to the Quarterly Report on Form 10-Q of the Company filed on August 12, 2025 by the Company with the SEC).

Form of Restricted Stock Award Agreement under the Intelligent Protection Management Corp.

2025 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.5 to the Quarterly Report on Form 10-Q of the Company filed on August 12, 2025 by the Company with the SEC).

Form of Director and Officer Nonqualified Stock Option Agreement under the Intelligent Protection Management Corp.

2025 Long-Term Incentive Plan.

Amended and Restated Executive Employment Agreement, dated January 2, 2025, by and between Intelligent Protection Management Corp.

and Jason Katz (incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K of the Company filed on January 2, 2025

by the Company with the SEC).

Amended and Restated Executive Employment Agreement, dated January 2, 2025, by and between Intelligent Protection Management Corp.

and Kara Jenny (incorporated by reference to Exhibit 10.3 to the Current Report on Form 8-K of the Company filed on January 2, 2025

by the Company with the SEC).

Employment Agreement, dated January 2, 2025, by and between Intelligent Protection Management Corp.

and Adam Zalko (incorporated

by reference to Exhibit 10.4 to the Current Report on Form 8-K of the Company filed on January 2, 2025 by the Company with the SEC).

Employment Agreement, dated January 2, 2025, by and between Intelligent Protection Management Corp.

and Jared Mills (incorporated

by reference to Exhibit 10.5 to the Current Report on Form 8-K of the Company filed on January 2, 2025 by the Company with the SEC).

Rights Agreement, dated October 7, 2016, by and between Intelligent Protection Management Corp.

and Clifford Lerner (incorporated

by reference to Exhibit 10.2 to the Current Report on Form 8-K of the Company filed on October 11, 2016 by the Company with the SEC).

Amendment to Registration Rights Agreement, dated June 15, 2018, by and between the Company and Clifford Lerner (incorporated by

reference to Exhibit 10.2 to the Current Report on Form 8-K of the Company filed on June 19, 2018 by the Company with the SEC).

Rights Agreement, dated January 2, 2025, by and between Intelligent Protection Management Corp.

and NewtekOne, Inc.

(incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K of the Company filed on January 2, 2025 by the Company with the SEC).

Form of Indemnification Agreement.

Letter Agreement, dated February 24, 2023, by and between Visicom Media Inc., ManyCam ULC and Intelligent Protection Management Corp.

(incorporated by reference to Exhibit 10.20 to the Annual Report on Form 10-K of the Company filed March 23, 2023 by the Company with the SEC).

(incorporated

by reference to Exhibit 10.1 to the Current Report on Form 8-K of the Company filed on January 2, 2025 by the Company with the SEC).

Form of Indemnification Agreement (incorporated by reference to Exhibit 10.19 to the Annual Report on Form 10-K of the Company filed on March 24, 2025 by the Company with the SEC).

Loan Agreement and Credit Agreement and Revolving Promissory Note, dated April 10, 2025, by and among Intelligent Protection Management

Corp., Intelligent Protection LLC and Newtek Bank, National Association (incorporated by reference to Exhibit 10.1 to the Current

Report on Form 8-K of the Company filed on April 16, 2025 by the Company with the SEC).

Intelligent Protection Management Corp.

Insider Trading Policy.

Subsidiaries of the Company.

(incorporated by reference to Exhibit 19.1 to the Annual Report on Form 10-K of the Company filed on March 24, 2025 by the Company with the SEC).

Subsidiaries of the Company (incorporated by reference to Exhibit 21.1 to the Annual Report on Form 10-K of the Company filed on March 24, 2025 by the Company with the SEC).

Consent of Grassi & Co., CPAs, P.C.

Consent of Marcum LLP.

Certification of the Chief Executive Officer of the Company, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

2 unchanged sentences

Intelligent Protection Management Corp.

Compensation Recovery Policy.

Compensation Recovery Policy (incorporated by reference to Exhibit 97.1 to the Annual Report on Form 10-K of the Company filed on March 24, 2025 by the Company with the SEC).

Inline XBRL Instance Document

Inline XBRL Taxonomy Extension Schema Document.

Inline XBRL Taxonomy Extension Calculation Linkbase Document.

Inline XBRL Taxonomy Extension Definition Linkbase Document.

Inline XBRL Taxonomy Extension Calculation Linkbase

Inline XBRL Taxonomy Extension Definition Linkbase

Inline XBRL Taxonomy Extension Label Linkbase Document.

Inline XBRL Taxonomy Extension Presentation Linkbase Document.

Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).

Schedules and exhibits have been omitted pursuant to Item 601(b)(2) of Regulation S-K.

Inline XBRL Taxonomy Extension Presentation Linkbase

Cover Page Interactive Data File (formatted as Inline

XBRL and contained in Exhibit 101).

Schedules and exhibits

have been omitted pursuant to Item 601(b)(2) of Regulation S-K.

Intelligent Protection Management Corp.

hereby undertakes to furnish supplementally copies of any of the omitted schedules and exhibits upon request by the Securities and Exchange Commission.

Management contract or compensatory plan arrangement.

hereby undertakes to furnish

supplementally copies of any of the omitted schedules and exhibits upon request by the Securities and Exchange Commission.

Management contract or

compensatory plan arrangement.

Filed herewith.

The certification attached as Exhibit 32.1 is not deemed filed with the Securities and Exchange Commission and is not to be incorporated by reference into any filing of Intelligent Protection Management Corp.

under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended, whether made before or after the date of the Annual Report on Form 10-K, irrespective of any general incorporation language contained in such filing.

Certain confidential information has been excluded pursuant to Item 601(b)(2)(ii) of Regulation S-K.

Such excluded information is not material and is the type that Intelligent Protection Management Corp.

The certification attached

as Exhibit 32.1 is not deemed filed with the Securities and Exchange Commission and is not to be incorporated by reference into any

filing of Intelligent Protection Management Corp.

under the Securities Act of 1933, as amended, or the Securities Exchange Act of

1934, as amended, whether made before or after the date of the Annual Report on Form 10-K, irrespective of any general incorporation

language contained in such filing.

Certain confidential information

has been excluded pursuant to Item 601(b)(2)(ii) of Regulation S-K.

Such excluded information is not material and is the type that

Intelligent Protection Management Corp.

treats as private or confidential.

FORM 10-K SUMMARY

Not applicable.

Pursuant to the requirements of Section 13 or

15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned,

thereunto duly authorized.

to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed

on its behalf by the undersigned, thereunto duly authorized.

March 17, 2026

INTELLIGENT PROTECTION MANAGEMENT CORP.

/s/ Jason Katz

Chief Executive Officer

(Principal Executive Officer)

Pursuant to the requirements of the Securities

Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and

on the dates indicated.

/s/ Jason Katz

to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the

registrant and in the capacities and on the dates indicated.

Chief Executive Officer and Chairman of the Board

5 unchanged sentences

(Principal Financial and Accounting Officer)

/s/ Yoram “Rami” Abada

March 17, 2026

Yoram “Rami” Abada

/s/ Lance Laifer

March 17, 2026

/s/ Sidney Rabsatt

March 17, 2026

3 unchanged sentences

John Silberstein

/s/ Barry Sloane

March 17, 2026

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