{"url_path":"/sec/dch/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 Controls and Procedures","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-08","source_url":"https://www.sec.gov/Archives/edgar/data/1062231/0001062231-26-000126-index.html","accession_number":"0001062231-26-000126","cik":"0001062231","ticker":"DCH","issuer_name":"Dauch Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/1062231/0001062231-26-000126-index.html","primary_entity_key":"0001062231","primary_entity_name":"Dauch Corp"},"word_count":293,"has_tables":true,"body_markdown":"Item 4.  Controls and Procedures\n\nDisclosure Controls and Procedures\n\nUnder the direction of our Chief Executive Officer and Chief Financial Officer, we evaluated our disclosure controls and procedures and internal control over financial reporting and concluded that our disclosure controls and procedures (as defined in Rules 13a-15(e) or 15d-15(e) under the Securities Exchange Act of 1934 (the Exchange Act)) were effective as of March 31, 2026.\n\nChanges in Internal Control over Financial Reporting\n\nIn conjunction with our Business Combination, we utilized our framework of internal controls over financial reporting specific to business combinations. The applicable controls address the various elements of a business combination, including but not limited to: 1) calculation of the consideration transferred; 2) identifying and properly accounting for transactions that are separate from the Business Combination; 3) use and oversight of competent and qualified specialists in performing the valuation of assets acquired and liabilities assumed; 4) review of inputs and outputs to the valuation models; 5) identifying and disclosing provisional amounts; and 6) tracking measurement period adjustments.\n\nOur Business Combination was completed on February 3, 2026. We are currently integrating policies, processes and operations for the combined company and will continue to evaluate our internal control over financial reporting as we develop and execute our integration plans. We will exclude the acquired operations of Dowlais from our assessment of Dauch's internal control over financial reporting for the year ended December 31, 2026 as permissible under the rules and regulations of the Securities and Exchange Commission.\n\nExcept as described above, there have been no changes in our internal control over financial reporting during the quarter ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\n46\n\nPART II.  OTHER  INFORMATION"}