What changed in this filing

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Item 9A. Controls and Procedures

2023-03-10 compared with 2022-03-14 · 34 added, 29 removed, 154 unchanged (29% of the section changed)

18 unchanged sentences

financial reporting is defined in Rule 13a-15(f) or 15d-15(f) promulgated under the Exchange Act and is a process designed by, or under

the supervision of, our principal executive and principal financial officers and effected by our board of directors, management and other

personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements

for external purposes in accordance with generally accepted accounting principles and includes those policies and procedures that:

the supervision of, our principal executive and principal financial officers and effected by our management and other personnel, to provide

reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes

in accordance with generally accepted accounting principles and includes those policies and procedures that:

to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of our assets;

9 unchanged sentences

management assessed the effectiveness of the Company’s internal control over financial reporting as of December 31, 2022.

this assessment, the Company’s management used the criteria set forth by the Committee of Sponsoring Organizations (COSO) in Internal

Control-Integrated Framework (2013) .

this assessment, the Company’s management used the criteria set forth by the Committee of Sponsoring Organizations (COSO) in the

Internal Control-Integrated Framework (2013) .

on the assessment, management has concluded that the Company maintained effective internal control over financial reporting as of December

5 unchanged sentences

Changes in Internal Control over Financial Reporting.

were no changes on our internal control over financial reporting during the most recent quarter ended December 31, 2021, that have materially

were no changes in our internal control over financial reporting during the most recent quarter ended December 31, 2022, that have materially

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

9B – OTHER INFORMATION

9C - DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

respect to Items 10 through 14, the Company will file with the Securities and Exchange Commission, within 120 days after December 31,

22 unchanged sentences

be deemed filed under such Act.

12 - SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

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

required by Item 12 will be set forth in the 2023 Proxy Statement, under the caption “Security Ownership of Certain Beneficial

3 unchanged sentences

and to the extent required and except as set forth therein, is incorporated herein by reference.

14 – PRINCIPAL ACCOUNTING FEES AND SERVICES

required by Item 14 will be set forth in the 2022 Proxy Statement, under the caption “Principal Accounting Fees and Services”,

14 – PRINCIPAL ACCOUNTANT FEES AND SERVICES

required by Item 14 will be set forth in the 2023 Proxy Statement, under the caption “Principal Accountant Fees and Services”,

and to the extent required, and except as set forth therein, is incorporated herein by reference.

4 unchanged sentences

See Index to Consolidated Financial Statements on page 32.

Financial statement schedules have been omitted

because they are not required, not applicable, not present in amounts sufficient to require submission of the schedule, or the required

information is otherwise included.

documents followed by a parenthetical notation are incorporated herein by reference to previous filings with the Securities and Exchange

1 unchanged sentence

000-51372, as set forth below.

Articles of Incorporation of Omega Flex, Inc., as amended

Amended and Restated Articles of Incorporation of Omega Flex, Inc.

Amended and Restated By-laws of Omega Flex, Inc.

Description of Common Stock

Indemnity and Insurance Matters Agreement dated July 29, 2005 between Omega Flex, Inc.

Indemnification and Insurance Matters Agreement dated July 29, 2005 between Omega Flex, Inc.

and Mestek, Inc.

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2006 Phantom Stock Plan

Omega Flex, Inc.

2006 Phantom Stock Plan (as amended and restated effective January 1, 2023).

Form of Phantom Stock Agreement entered into between Omega Flex, Inc.

and its directors, officers and employees.

of Phantom Stock Agreements between Omega Flex, Inc.

and its directors, officers and employees (for grants made prior to January 1, 2023).

Form of Phantom Stock Agreement entered into between Omega Flex, Inc.

and its directors, officers and employees (for grants made on or after January 1, 2023).

Schedule of Phantom Stock Agreements between Omega Flex, Inc.

and its directors and officers as of December 31, 2022.

Form of Non-Employee Director Restricted Stock Unit Award Agreement entered into between Omega Flex, Inc.

and certain non-employee directors.

of Change of Control Agreement entered into between Omega Flex, Inc.

Form of Change of Control Agreement entered into between Omega Flex, Inc.

and certain officers and employees.

of Change of Control Agreements between Omega Flex, Inc.

Schedule of Change of Control Agreements between Omega Flex, Inc.

and certain officers and employees as of December 31, 2022.

8 unchanged sentences

Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the

Inline XBRL document)

Taxonomy Extension Schema Document

XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within

the Inline XBRL document)

XBRL Taxonomy Extension Schema Document

XBRL Taxonomy Extension Calculation Linkbase Document

Taxonomy Extension Definition Linkbase Document

XBRL Taxonomy Extension Definition Linkbase Document

XBRL Taxonomy Extension Label Linkbase Document

Taxonomy Extension Presentation Linkbase Document

XBRL Taxonomy Extension Presentation Linkbase Document

Page Interactive Data File (the cover page XBRL tags are embedded in the Inline XBRL document and included in Exhibit 101).

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as an Exhibit to the Current Report on Form 8-K/A filed July 24, 2014.

as an Exhibit to the Current Report on Form 8-K filed December 5, 2017.

as an Exhibit to the Current Report on Form 8-K filed September 15, 2021.

as an Exhibit to the Annual Report on Form 10-K filed March 17, 2010.

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as an Exhibit to the Annual Report on Form 10-K filed April 2, 2007.

as an Exhibit to the Registration Statement on Form S-8 filed December 13, 2018.

as an Exhibit to the Current Report on Form 8-K filed December 5, 2017.

as an Exhibit to the Quarterly Report on Form 10-Q filed November 7, 2022.

as an Exhibit to the Current Report on Form 8-K filed March 1, 2019.

contract, compensatory plan, or arrangement

16 – Form 10-K Summary

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

its behalf by the undersigned, thereunto duly authorized.

OMEGA FLEX, INC.

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

on its behalf by the undersigned, thereunto duly authorized.

March 10, 2023

21 unchanged sentences

March 10, 2023

Klink, Director

March 14, 2022

Reed, Director

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