RH 10-Q

ITEM 4. CONTROLS AND PROCEDURES Evaluation of Disclosure Controls and Procedures We maintain disclosure controls and procedures (as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended). Our disclosure controls and procedures are designed to provide reasonable assurance that information required to be disclosed by us in reports that we file or submit under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and include controls and procedures designed to provide reasonable assurance that the information required to be disclosed by us in such reports is accumulated and communicated to our senior leadership team, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosures. Our senior leadership team, with the participation of our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures as of the end of the period covered by this quarterly report. Based on that evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that our disclosure controls and procedures were effective to provide the reasonable assurance described above as of July 29, 2023. Remediation of Material Weakness in Internal Control Over Financial Reporting As previously disclosed in our 2022 Form 10-K, the Quarterly Reports on Form 10-Q/A for the fiscal periods ended April 30, 2022, July 30, 2022, and October 29, 2022, and the Quarterly Report on Form 10-Q for the fiscal period ended April 29, 2023, we identified the following material weakness: We did not design and maintain an effective control activity over the presentation and disclosure of net income per share, specifically the application of authoritative guidance, including new accounting standards, to the net income per share computations. This material weakness resulted in errors in the unaudited condensed consolidated financial statements for the fiscal periods ended April 30, 2022, July 30, 2022, and October 29, 2022 that were restated on Form 10-Q/A. As previously disclosed in our 2022 Form 10-K, we designed and implemented an enhanced control activity related to the presentation and disclosure of net income per share, including the application of authoritative guidance and new accounting standards, to the net income per share computations. The enhanced control activity has operated for a sufficient period of time in order for us to conclude, through testing, that the control is designed and is operating effectively. As such, we concluded that the previously reported material weakness has been remediated as of July 29, 2023. Changes in Internal Control Over Financial Reporting There were no changes in our internal control over financial reporting that occurred during our fiscal quarter ended July 29, 2023 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. ​ ​ ​ 58 | 2023 SECOND QUARTER FORM 10-Q PART I. FINANCIAL INFORMATION ​ Table of Contents PART II