{"url_path":"/sec/tact/10-k/2026/item-9a","section_key":"item-9a","section_title":"Item 9A Controls and Procedures.","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-03-12","source_url":"https://www.sec.gov/Archives/edgar/data/1017303/0001140361-26-009238-index.html","accession_number":"0001140361-26-009238","cik":"0001017303","ticker":"TACT","issuer_name":"TRANSACT TECHNOLOGIES INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1017303/0001140361-26-009238-index.html","primary_entity_key":"0001017303","primary_entity_name":"TRANSACT TECHNOLOGIES INC"},"word_count":418,"has_tables":true,"body_markdown":"Item 9A. Controls and Procedures.\n\nEvaluation of Disclosure Controls and Procedures\n\nOur management, with the participation of our Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”), evaluated the effectiveness of our\ndisclosure controls and procedures, as defined in Rule 13a-15 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”) as of December 31, 2025. Based on this evaluation of our disclosure controls and procedures as of December 31,\n2025, our CEO and CFO concluded that, as of December 31, 2025, our disclosure controls and procedures were effective at the reasonable assurance level.\n\nOur management, including our CEO and CFO, has concluded that our consolidated financial statements, included in this Form 10-K, fairly present, in all\nmaterial respects, our financial condition, results of operations and cash flows for the periods presented in conformity with GAAP, and that they can be relied upon.\n\nManagement’s Annual Report on Internal Control Over Financial Reporting\n\nOur management is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Rule 13a-15(f) under the\nExchange Act, to provide reasonable assurance regarding the reliability of our financial reporting and the preparation of financial statements for external purposes in accordance with GAAP. Internal control over financial reporting includes those\npolicies and procedures that (i) pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the Company; (ii) provide reasonable assurance that transactions are\nrecorded as necessary to permit preparation of financial statements in accordance with GAAP, and that receipts and expenditures of the Company are being made only in accordance with authorizations of management and directors of the Company; and (iii)\nprovide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company’s assets that could have a material effect on the financial statements.\n\nOur management assessed our internal control over financial reporting as of December 31, 2025. Our management based its assessment on criteria established in\nInternal Control–Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission. In the opinion of management, TransAct maintained effective internal control over financial reporting as of December 31, 2025.\n\nChanges in Internal Control over Financial Reporting\n\nNo change in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) occurred during the three\nmonths ended December 31, 2025 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting."}