Item 4. Controls and Procedures
ITEM
4. CONTROLS AND PROCEDURES
A.
Evaluation
of Disclosure Controls and Procedures
As
of March 31, 2026, the Company’s chief executive officer and chief financial officer, conducted an evaluation (the “Evaluation”)
regarding the effectiveness of the Company’s disclosure controls and procedures (as defined in Rules 13a-15(e) or 15d-15(e) under
the Exchange Act). Based upon the Evaluation, as required by Rules 13a-15 or 15d-15, the Company’s chief executive officer and
chief financial officer concluded that, and pursuant to the Committee of Sponsoring Organizations of the Treadway Commission in Internal
Control-Integrated Framework (2013), the Company’s disclosure controls and procedures were effective as of the end of March 31,
2026.
B.
Changes
in Internal Control over Financial Reporting
With the inclusion of the financial information of Quantum Israel beginning in our interim financial statements included
in Form 10-Q for the quarterly period ended March 31, 2026, we will be required to implement internal controls over financial reporting
with respect to processes and procedures underlying the financial information of Quantum Israel. Other than the aforesaid, there
were no changes in our internal control over financial reporting or in other factors identified in connection with the evaluation required
by paragraph (d) of Exchange Act Rules 13a-15 or 15d-15 that occurred during the quarter ended March 31, 2026, that have materially affected,
or are reasonably likely to materially affect, our internal control over financial reporting.
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PART
II - OTHER INFORMATION
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