GEORGE RISK INDUSTRIES, INC. 10-Q

Item 4. Controls and Procedures Disclosure Controls and Procedures The Company’s management, with the participation of the Company’s Chief Executive Officer (also serving as the Chief Financial Officer), has evaluated the effectiveness of the Company’s disclosure controls and procedures (as such term is defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) as of July 31, 2025. Based on such evaluation, the Company’s Chief Executive Officer has concluded that, as of July 31, 2025, the Company’s disclosure controls and procedures are effective to ensure that information required to be disclosed by the Company in the reports we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified by the SEC’s rules and forms and are designed to ensure that information required to be disclosed by the Company in the reports we file or submit under the Exchange Act is accumulated and communicated to the Company’s management, including the Company’s Chief Executive Officer, as appropriate to allow timely decisions regarding required disclosure. Changes in Internal Control Over Financial Reporting No change in our internal control over financial reporting occurred during the fiscal quarter ended July 31, 2025, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting. 19 GEORGE RISK INDUSTRIES, INC. PART II. OTHER INFORMATION Item 1. Legal Proceedings Not applicable Item 1A. Risk Factors Not applicable