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Item 9A. Controls and Procedures

2026-03-05 compared with 2025-03-13 · 38 added, 28 removed, 160 unchanged (29% of the section changed)

8 unchanged sentences

In making this assessment, management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control—Integrated Framework (2013).

Our evaluation of internal control over financial reporting did not include the internal controls of JAP Telecom, which was acquired during 2025, the results of which are included in the 2025 Consolidated Financial Statements for the year ended December 31, 2025 and constituted approximately 1% of total assets (inclusive of acquired intangible assets) as of December 31, 2025 and approximately 1% of net sales for the year then ended.

Based upon its assessment, management concluded that the Company’s internal control over financial reporting was effective as of December 31, 2025.

7 unchanged sentences

In our opinion, Preformed Line Products Company (the Company) maintained, in all material respects, effective internal control over financial reporting as of December 31, 2025, based on the COSO criteria.

As indicated in the accompanying Management’s Report on Internal Control Over Financial Reporting, management’s assessment of and conclusion on the effectiveness of internal control over financial reporting did not include the internal controls of JAP Telecom, which is included in the 2025 consolidated financial statements of the Company and constituted 1% of total assets as of December 31, 2025 and 1% of net sales for the year then ended.

Our audit of internal control over financial reporting of the Company also did not include an evaluation of the internal control over financial reporting of JAP Telecom.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheets of the Company as of December 31, 2025 and 2024, the related statements of consolidated income, comprehensive income, cash flows and shareholders’ equity for each of the three years in the period ended December 31, 2025, and the related notes and financial statement schedule listed in the Index at Item 15(a) and our report dated March 5, 2026 expressed an unqualified opinion thereon.

47 unchanged sentences

For further detail, refer to Note 10, “Share-Based Compensation.”

(2) Under the Incentive Plan, up to 900,000 of the 1,000,000 shares initially authorized may be issued in the form of restricted shares or units.

See Note 10 in the Notes to Consolidated Financial Statements for information relating to the Incentive Plan.

(2) Under the 2025 Plan, the authorized shares may be issued in the form of restricted shares or units.

See Note 10 in the Notes to Consolidated Financial Statements for information relating to the 2025 Plan.

Certain Relationships, Related Transactions and Director Independence

19 unchanged sentences

4.2 Description of the Registrant’s Securities Registered Under Section 12 of the Securities Exchange Act of 1934 (incorporated by reference to the Company’s 10-K filed for the year ended December 31, 2019) .

10.1 Preformed Line Products Company 1999 Employee Stock Option Plan (incorporated by reference to the Compa ny ' s Registration Statement on Form 10).

10.1 Preformed Line Products Company Executive Life Insurance Plan – Summary (incorporated by reference to the Company’s Registration Statement on Form 10).

1 unchanged sentence

10.3 Preformed Line Products Company 2016 Incentive Plan (incorporated by reference to the Company's 10-K filing for the year ended December 31, 2020 ).*

10.5 Preformed Line Products Company Amended and Restated Long Term Incentive Plan of 2008 (incorporated by reference to Appendix A of the Company’s Definitive Proxy Statement filed on March 11, 2011).*

10.4 Preformed Line Products Company 20 16 RSU Award Agreement , filed herewith *

10.5 Preformed Line Products Company 2016 Stock Option Award Agreement , filed herewith *

10.6 Preformed Line Products Company 20 25 Incentive Plan , filed herewith *

10.7 Preformed Line Products Company 20 25 RSU Award Agreement , filed herewith *

10.8 Preformed Line Products Company 20 25 Stock Option Award Agreement, filed herewith *

10.9 Deferred Shares Plan (incorporated by reference to the Company’s 8-K current report filing dated August 21, 2008).

10.7 Amended and Restated Loan Agreement dated September 24, 2015 between the Company and PNC Bank, National Association (incorporated by reference to the Company’s 10-K filing for the year ended December 31, 2015).

10.8 Amendment to Amended and Restated Loan Agreement dated November 6, 2015 between the Company and PNC Bank, National Association (incorporated by reference to the Company’s 10-K filing for the year ended December 31, 2015).

10.9 Preformed Line Products Company 2016 Incentive Plan (incorporated by reference to the Company's 10-K filing for the year ended December 31, 2020 ).

10.10 Promissory Note dated June 27, 2016, between the Company and PNC Bank, National Association (incorporated by reference to the Company’s Form 10-Q filing for the quarter ended June 30, 2016).

10.11 Amended and Restated Loan Agreement dated September 24, 2015 between the Company and PNC Bank, National Association (incorporated by reference to the Company’s 10-K filing for the year ended December 31, 2015).

10.12 Amendment No.

2 to Amended and Restated Loan Agreement dated August 22, 2016 between the Company and PNC Bank, National Association (incorporated by reference to the Company’s Form 10-Q filing for the quarter ended September 30, 2016).

10.12 Amended and Restated Line of Credit Note dated August 22, 2016 between the Company and PNC Bank, National Association (incorporated by reference to the Company’s Form 10-Q filing for the quarter ended September 30, 2016) .

10.13 Amended and Restated Line of Credit Note dated March 13, 2018 between the Company and PNC Bank, National Association (incorporated by reference to the Company’s Form 10-Q filing for the quarter ended March 31, 2018 ).

1 to Amended and Restated Loan Agreement dated November 6, 2015 between the Company and PNC Bank, National Association (incorporated by reference to the Company’s 10-K filing for the year ended December 31, 2015).

10.13 Amendment No.

3 to Amended and Restated Line of Credit Note dated March 13, 2018 between the Company and PNC Bank, National Association (incorporated by reference to the Company’s Form 10-Q filing for the quarter ended March 31, 2018 ).

10.15 Term Note April 25, 2019 between the Company and PNC Bank, National Association (incorporated by reference to the Company’s 10-Q filing for the quarter ended March 31, 2019).

10.14 Joinder and Amendment No.

5 to Amended and Restated Line of Credit Note dated April 25, 2019 between the Company and PNC Bank, National Association (incorporated by reference to the Company’s 10-Q filing for the quarter ended March 31, 2019).

10.17 Amended and Restated Loan Agreement, dated April 17, 2020, between the Company and PNC Bank, National Association Joinder and Amendment No.

10.18 Promissory Note dated December 31, 2020, between the Company and PNC Bank National Association (incorporated by reference to the Company's 10-K filing for the year ended December 31, 2020).

10.19 Amended and Restated Loan Agreement, dated March 2, 2022, between the Company and PNC Bank, National Association Joinder, (incorporated by reference to the Company's 10-K filing for the year ended December 31, 2021).

3 to Amended and Restated Loan Agreement dated March 13, 2018 between the Company and PNC Bank, National Association (incorporated by reference to the Company’s Form 10-Q filing for the quarter ended March 31, 2018).

10.15 Joinder and Amendment No.

5 to Amended and Restated Loan Agreement dated April 25, 2019 between the Company and PNC Bank, National Association (incorporated by reference to the Company’s 10-Q filing for the quarter ended March 31, 2019).

10.16 Promissory Note dated December 29, 2020, and Other Loan Documents between the Company and PNC Bank National Association, filed herewith.

10.17 Amendment No.

12 to Amended and Restated Line of Credit Note, dated March 2, 2022, between the Company and PNC Bank, National Association, (incorporated by reference to the Company's 10-K filing for the year ended December 31, 2021) .

7 to Amended and Restated Loan Agreement, dated March 2, 2022, between the Company and PNC Bank, National Association Joinder, (incorporated by reference to the Company's 10-K filing for the year ended December 31, 2021).

10.18 Joinder and Amendment No.

8 to Amended and Restated Loan Agreement dated March 14, 2025, as amended, between the Company and PNC Bank, National Association previously filed as Exhibit 10.

1 to Form 10-Q for the quarter ended March 31, 2025 and incorporated by reference herein .

10.19 Fifteenth Amended and Restated Line of Credit Note, dated July 30, 2025, between the Company and PNC Bank, National Association previously filed as Exhi b it 10.

2 to the Form 1 0-Q for the quarter ended June 30, 2025 and incorporated by reference herein.

10.20 Amendment No.

13 to Amended and Restated Line of Credit Note, dated August 31, 2022, between the Company and PNC Bank, National Association (incorporated by reference to the Company's 10-Q filing for the quarter ended September 30, 2022).

9 to Amended and Restated Loan Agreement dated July 30, 2025, as amended, between the Company and PNC Bank, National Association previously filed as Exhibit 10.1 to the Form 10-Q for the quarter ended June 30, 2025 and incorporated by reference herein .

10.21 Investment Loan Agreement, dated July 16, 2025, between PLP Poland (Belos) S.A.

and Bank Pekao S.A., (English translation) previously filed as Exhibit 10.1 to Form 8-K (File No.

0-31164), filed on July 22, 2025 and incorporated herein by reference ).

14.1 Preformed Line Products Amended Company Code of Conduct (incorporated by reference to the Company’s 10-K filed for the year ended December 31, 2019)

19 Preformed Line Products Compan y Insider Trading Policy as of February 13, 2 025 , filed herewit h .

19 Preformed Line Products Company Insider Trading Policy as of February 13, 2025 (incorporated by reference to the Company’s 10-K filed for the year ended December 31, 2024)

21 Subsidiaries of Preformed Line Products Company, filed herewith.

27 unchanged sentences

Executive Chairman

March 13, 2025 /s/ Glenn E.

March 13, 2025 /s/ Matthew D.

March 13, 2025 /s/ Michael E.

March 13, 2025 /s/ Steven Kestner

March 5, 2026 *

Steven Kestner

March 13, 2025 /s/ Richard R.

March 13, 2025 /s/ Ryan Ruhlman

March 13, 2025 /s/ Meagan A.

March 13, 2025 /s/ David C.

March 5, 2026 *

*By Power of Attorney

March 5, 2026 /s/ Caroline S.

General Counsel and Corporate Secretary

PREFORMED LINE PRODUCTS COMPANY

30 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