Uniti Group Inc. 10-Q

Item 4. Controls and Procedures. Disclosure Controls and Procedures We have established disclosure controls and procedures, as such term is defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended (the “ Exchange Act ” ), that are designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is accumulated and communicated to management, including our principal executive and principal financial officers as appropriate, to allow timely decisions regarding required disclosure . Our management, with the participation of our principal executive officer and principal financial officer, evaluated the effectiveness of our disclosure controls and procedures as of September 30, 2025, and based on this evaluation, our principal executive officer and principal financial officer concluded that our disclosure controls and procedures were effective as of September 30, 2025. Changes in Internal Control over Financial Reporting On August 1, 2025, we completed the acquisition of Windstream and started the process of integrating Windstream’s policies, processes, people, technology, and operations into the Company’s existing operations. Management plans to exclude Windstream from its assessment of internal control over financial reporting as of December 31, 2025, because it was acquired by the Company in a purchase business combination during 2025. Windstream is a wholly-owned subsidiary whose total assets and total revenues and sales represent 40% and 42% , respectively, of the related consolidated financial statements amount as of and for the nine months ended September 30, 2025. Other than the changes resulting from the Windstream acquisition, t here were no changes in our internal control over financial reporting, as such term is defined in Rule 13a-15(f) under the Exchange Act, that occurred during the quarter ended September 30, 2025 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting . 90 Table of Contents PART II—OTHER INFORMATION Item 1. Legal Proceedings. A description of legal proceedings can be found in Note 14 - Commitments and Contingencies to our Condensed Consolidated Financial Statements, included in Part I, Item 1 “Financial Statements” of this Quarterly Report on Form 10-Q, and is incorporated by reference into this Item 1.