Item 9A. CONTROLS AND PROCEDURES.

Management’s Discussion of Financial Responsibility. Management is responsible for the preparation of the consolidated and

combined financial statements and related information that are presented in this report. The consolidated and combined financial

statements, which include amounts based on management’s estimates and judgments, have been prepared in conformity with U.S.

generally accepted accounting principles.

The Company designs and maintains accounting and internal control systems to provide reasonable assurance that assets are

safeguarded against loss from unauthorized use or disposition, and that the financial records are reliable for preparing consolidated and

combined financial statements and maintaining accountability for assets. These systems are enhanced by policies and procedures, an

organizational structure providing division of responsibilities, careful selection and training of qualified personnel, and a program of internal

audits.

The Board of Directors, through its Audit Committee, which consists entirely of independent directors, meets periodically with management,

internal auditors, and our independent registered public accounting firm to ensure that each is meeting its responsibilities and to discuss

matters concerning internal controls and financial reporting. Deloitte and Touche LLP and the internal auditors each have full and free

access to the Audit Committee.

Management's Annual Report on Internal Control Over Financial Reporting. This Annual Report does not include a report of

management's assessment regarding internal control over financial reporting or an attestation report of our registered public accounting

firm due to a transition period established by rules of the U.S. Securities and Exchange Commission for newly public companies.

Disclosure Controls. Under the direction of our Chief Executive Officer and Chief Financial Officer, we evaluated our disclosure controls

and procedures as of December 31, 2024 and concluded that our disclosure controls and procedures were effective as of December 31,

Changes in Internal Control Over Financial Reporting. There have been no changes in the Company’s internal control over financial

reporting during the three months ended December 31, 2024, that have materially affected, or are reasonably likely to materially affect, its

internal control over financial reporting.