What changed in this filing

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Item 1B. Unresolved Staff Comments

2025-05-29 compared with 2024-07-05 · 55 added, 24 removed, 9 unchanged (90% of the section changed)

UNRESOLVED STAFF COMMENTS

This information is not required for smaller reporting companies.

This information is not required for smaller reporting

CYBERSECURITY

Cybersecurity Risk Management and Strategy

We rely on our information technology to operate our business.

we have policies and processes designed to protect our information technology systems, some of which are managed by third parties, and

resolve issues in a timely manner in the event of a cybersecurity threat or incident.

We have designed our business applications and hosting services to minimize

the impact that cybersecurity incidents could have on our business and have identified back-up systems where appropriate.

We seek to further

mitigate cybersecurity risks through a combination of monitoring and detection activities, use of anti-malware applications, employee

training, quality audits and communication and reporting structures, among other processes.

We engage a third-party consultant to assist

us with our cybersecurity risk management framework, including the monitoring and detection of cybersecurity threats and responding to

any cybersecurity threats or incidents.

We rely on our information technology to operate our

As such, we have policies and processes designed to protect our information technology systems, some of which are managed by

third parties, and resolve issues in a timely manner in the event of a cybersecurity threat or incident.

We have designed our business applications and hosting

services to minimize the impact that cybersecurity incidents could have on our business and have identified back-up systems where appropriate.

We seek to further mitigate cybersecurity risks through a combination of monitoring and detection activities, use of anti-malware applications,

employee training, quality audits and communication and reporting structures, among other processes.

We engage a third-party consultant

to assist us with our cybersecurity risk management framework, including the monitoring and detection of cybersecurity threats and responding

to any cybersecurity threats or incidents.

The Company maintains an ongoing partnership with

a third-party cybersecurity service provider, which facilitates continuous communication through regular electronic updates and periodic

onsite engagements.

This collaboration ensures alignment in key areas of cybersecurity, including threat detection, vulnerability management,

and incident response.

We have implemented internal communication protocols

designed to promptly escalate any cybersecurity incidents to the appropriate personnel responsible for evaluating their significance and

potential materiality.

Upon identification of an incident, the matter is assessed in coordination with our cybersecurity service provider.

Relevant information is then communicated to the Board of Directors, which is responsible for determining whether public disclosure is

required under applicable securities laws.

This process is intended to support timely and accurate reporting in accordance with the Company’s

disclosure obligations.

Cybersecurity Governance

Our third-party consultant team is managed by our Chief Executive Officer

and Independent Director.

In addition, management updates the board, as necessary, regarding any material cybersecurity incidents, as

well as any incidents with lesser impact potential.

Our management team is responsible for assessing and managing our material

risks from cybersecurity threats.

The Company’s cybersecurity program is supported

by a third-party consultant team, which provides expertise in monitoring, threat detection, and risk mitigation.

This team operates under

the oversight of senior leadership, specifically the Chief Executive Officer and an Independent Director with relevant experience.

they are responsible for managing the relationship with the cybersecurity consultants and ensuring that cybersecurity risk management

remains aligned with the Company’s overall strategic objectives and risk tolerance.

Our cybersecurity program is informed by industry-recognized

best practices, including the National Institute of Standards and Technology (NIST) Cybersecurity Framework (CSF), which guides our efforts

across key domains such as risk identification, protection, threat detection, incident response, and recovery.

This framework helps ensure

consistency and effectiveness in our cybersecurity approach and supports compliance with evolving regulatory expectations.

Cybersecurity oversight is also integrated into the

Company’s broader corporate governance structure.

Management provides updates to the Board of Directors at least quarterly, or more

frequently as necessary in response to immediate threats or incidents.

These updates cover any material cybersecurity events, as well

as incidents of lesser impact that may indicate emerging risks or operational vulnerabilities.

The Board, in exercising its oversight

responsibilities, evaluates the potential impact of such incidents on the Company’s operations, financial condition, and disclosure

This governance framework is designed to ensure that

the Company remains responsive to the dynamic cybersecurity landscape, maintains regulatory compliance, and protects the integrity of

its information systems and data assets.

Our management team is responsible for assessing and

managing our material risks from cybersecurity threats.

Risks from Cybersecurity threats

Although cybersecurity risks have not materially affected us, including

our business strategy, results of operations or financial condition, to date, we face numerous and evolving cybersecurity threats in our

For more information about the cybersecurity risks we face, see the risk factor entitled "The Medinotec Group of Companies

rely on the proper function, security and availability of our IT systems and data to operate the business, and a breach, cyber-attack

or other disruption to these systems or data could materially and adversely affect the business, results of operations, financial condition,

cash flows, reputation, or competitive position." in Item 1A.

Although cybersecurity risks have not materially affected

us, including our business strategy, results of operations or financial condition, to date, we face numerous and evolving cybersecurity

threats in our business.

For more information about the cybersecurity risks we face, see the risk factor entitled "The Medinotec

Group of Companies rely on the proper function, security and availability of our IT systems and data to operate the business, and a breach,

cyber-attack or other disruption to these systems or data could materially and adversely affect the business, results of operations, financial

condition, cash flows, reputation, or competitive position." in Item 1A.

Risk Factors.

3 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