3M CO 10-Q

Item 4. Controls and Procedures a. The Company carried out an evaluation, under the supervision and with the participation of its management, including the Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of the Company’s “disclosure controls and procedures” (as defined in the Exchange Act Rule 13a-15(e)) as of the end of the period covered by this report. Based upon that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure controls and procedures are effective. b. There was no change in the Company’s internal control over financial reporting that occurred during the Company’s most recently completed fiscal quarter that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting. The Company acquired Madison Fire and Rescue ("Madison") in July 2026. Management plans to exclude Madison from its assessment of internal control over financial reporting as of December 31, 2026, as permitted by SEC guidance for businesses acquired during the year. Madison, excluding goodwill and intangible assets resulting from its acquisition, represented approximately 1 percent of the Company’s consolidated total assets as of September 30, 2026, and approximately 1 percent and less than 1 percent of consolidated net sales for the third quarter and the first nine months of 2026, respectively. 55 Table of Contents 3M COMPANY FORM 10-Q For the Quarterly Period Ended September 30, 2026 PART II. Other Information Item 1. Legal Proceedings Discussion of legal matters is incorporated by reference from Part I, Item 1, Note 15, “Commitments and Contingencies,” of this document, and should be considered an integral part of Part II, Item 1, “Legal Proceedings.” Item 1A. Risk Factors There have been no material changes to the risk factors described in Part I, Item 1A, "Risk Factors" of the Company's Form 10-K for the year ended December 31, 2025.