What changed in this filing

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Item 1B. Unresolved Staff Comments

2026-03-02 compared with 2025-03-06 · 26 added, 26 removed, 19 unchanged (73% of the section changed)

3 unchanged sentences

help manage and mitigate cybersecurity risks.

JAKKS has implemented cybersecurity policies, processes

and procedures to aid in the identification, protection, detection of cyber related issues, and the response to and recovery from cybersecurity

A summary of the principal activities JAKKS has undertaken to strengthen its cybersecurity posture and mitigate its cybersecurity

JAKKS has implemented cybersecurity policies,

processes and procedures to aid in the identification, protection, detection of cyber related issues, and the response to and recovery

from cybersecurity breaches.

A summary of the principal activities JAKKS has undertaken to strengthen its cybersecurity posture and mitigate

its cybersecurity risks:

A subcommittee of the Board of Directors has been established to oversee and manage the company’s risk, response, and recovery policies, processes, and procedures related to, and stemming from, cyber-related issues;

Purchased cybersecurity risk insurance to protect against potential losses arising from a cybersecurity incident;

● Implementation of quarterly vulnerability and penetration tests to identify, and if necessary, remediate, any potential risk to the organization;

● Engaged two (2) third-party service providers to continuously monitor JAKKS systems for anomalous activity (24 hours a day, 365 days a year);

● Conduct disaster recovery exercise on a yearly basis;

● Implemented a revised and updated phishing email training program;

● Retained a consultant to act as the Company’s Virtual Chief Information Security Officer (VCISO) , who has more than 20 years of experience in various cybersecurity roles (e.g., managing information security, developing cybersecurity strategies, implementing cybersecurity and incident response programs, etc.) to oversee the implementation and performance of the Company’s cybersecurity program.

As part of our cybersecurity program, the Company’s

VCISO, Senior Vice President of Operations and Vice President of Information Technology, collectively referred to as our “Cybersecurity

Team,” reviews our cybersecurity posture, identifies areas in need of improvement, and helps foster a culture of compliance (including

training of all employees).

Our Vice President of Information Technology has over 20 years of experience in various roles involving managing

information security, developing cybersecurity strategy, and implementing cybersecurity program.

The Company’s program also includes

activities to respond to and recover from cybersecurity incidents, including processes to triage, assess severity, investigate, escalate,

contain, and remediate an incident, as well as to comply with potentially applicable legal obligations and mitigate brand and reputational

Our Cybersecurity Team assesses cybersecurity risks,

including those related to our supply chain and third-party service providers that have access to our systems or facilities where JAKKS’

data is stored.

The team assesses how cybersecurity risks affect or are reasonably likely to materially affect the Company, including

our operations or financial position.

Implementation of weekly vulnerability and semi-annual penetration tests to identify, and if necessary, remediate, any potential risk to the organization;

Maintain and review annually a Business Continuity Plan and Cyber Attack Plan ;

Implemented a revised and updated phishing email training program semi-annually;

As part of our cybersecurity program, the Senior

Vice President of Operations and Vice President of Information Technology, collectively referred to as our “Cybersecurity Team,”

reviews our cybersecurity posture, identifies areas in need of improvement, and helps foster a culture of compliance (including training

of all employees).

Our Vice President of Information Technology has over 25 years of experience in various roles involving managing information

security, developing cybersecurity strategy, and implementing cybersecurity program.

The Company’s program also includes activities

to respond to and recover from cybersecurity incidents, including processes to triage, assess severity, investigate, escalate, contain,

and remediate an incident, as well as to comply with potentially applicable legal obligations and mitigate brand and reputational damage.

Our Cybersecurity Team assesses cybersecurity

risks, including those related to our supply chain and third-party service providers that have access to our systems or facilities where

JAKKS’ data is stored.

The team assesses how cybersecurity risks affect or are reasonably likely to materially affect the Company,

including our operations or financial position.

Our Cybersecurity Team is responsible for the Company’s risk assessment, risk management,

1 unchanged sentence

The Cybersecurity Team meets with the Cybersecurity Subcommittee

of the Board of Directors to discuss, identify, and address cybersecurity risks and review updates to our risk management program to ensure

cybersecurity risks to the organization are mitigated.

For further discussion of the risks associated with cybersecurity incidents, see

the cybersecurity risk factors beginning on page 22 of the section entitled “Item 1A.

of the Board of Directors to discuss, identify, and address cybersecurity risks and review updates to our risk management program to

ensure cybersecurity risks to the organization are mitigated.

For further discussion of the risks associated with cybersecurity incidents,

see the cybersecurity risk factors beginning on page 11 of the section entitled “Item 1A.

Risk Factors” in this Form 10-K.

9 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 1B. Unresolved Staff Comments