What changed in this filing

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Item 9A. Controls and Procedures

2026-03-12 compared with 2025-03-07 · 23 added, 22 removed, 152 unchanged (23% of the section changed)

21 unchanged sentences

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;

reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with

generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with

authorizations of our management and directors;

reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company’s

assets that could have a material effect on the financial statements.

to the maintenance of records that in reasonable detail accurately and fairly reflect the

transactions and dispositions of our assets;

reasonable assurance that transactions are recorded as necessary to permit preparation of

financial statements in accordance with generally accepted accounting principles, and that

receipts and expenditures of the Company are being made only in accordance with authorizations

of our management and directors;

reasonable assurance regarding prevention or timely detection of unauthorized acquisition,

use or disposition of the Company’s assets that could have a material effect on the

financial statements.

of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.

11 unchanged sentences

control over financial reporting as of December 31, 2025, is included in this annual report.

Changes in Internal Control over Financial Reporting.

Changes in Internal Control

over Financial Reporting.

were no changes in our internal control over financial reporting during the most recent quarter ended December 31, 2025, that have materially

39 unchanged sentences

subsidiaries.

Employment Agreement dated December 15, 2008 between Omega Flex, Inc.

Agreement dated December 15, 2008 between Omega Flex, Inc.

1 to the Employment Agreement dated January 1, 2014 between Omega Flex, Inc.

13 unchanged sentences

after January 1, 2023).

of Phantom Stock Agreements between Omega Flex, Inc.

Schedule of Phantom Stock Agreements between Omega Flex, Inc.

and its directors and officers as of December 31, 2025.

1 unchanged sentence

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, 2025.

5 unchanged sentences

Trading Policies and Procedures

of Subsidiaries

of RSM US LLP

Certification

of Chief Executive Officer of Omega Flex, Inc.

pursuant to Rule 15d-14(a) promulgated under the Securities Exchange Act of 1934,

Certification

of Chief Financial Officer of Omega Flex, Inc.

pursuant to Rule 15d-14(a) promulgated under the Securities Exchange Act of 1934,

Certification

of Chief Executive Officer and Chief Financial Officer of Omega Flex, Inc.

List of Subsidiaries

Consent of RSM US LLP

Certification of Chief Executive Officer of Omega Flex, Inc.

pursuant to Rule 15d-14(a) promulgated under the Securities Exchange Act of 1934, as amended

Certification of Chief Financial Officer of Omega Flex, Inc.

pursuant to Rule 15d-14(a) promulgated under the Securities Exchange Act of 1934, as amended

Certification of Chief Executive Officer and Chief Financial Officer of Omega Flex, Inc.

pursuant to 18 U.S.C.

Section 1350 as adopted pursuant

to Section 906 of the Sarbanes-Oxley Act of 2002

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

Relating to Recovery of Erroneously Awarded Compensation

19 unchanged sentences

as an Exhibit to the Annual Report on Form 10-K filed March 11, 2024.

as an Exhibit to the Annual Report on Form 10-K filed March 7, 2025.

contract, compensatory plan, or arrangement

28 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 9A. Controls and Procedures