GenFlat Holdings, Inc. 10-K cybersecurity disclosure (Item 1C), fiscal 2026

Item 1C. Cybersecurity.

We are an early-stage company

with limited operations, yet we recognize that we are subject to various cybersecurity risks that could adversely affect our business.

Cyberattacks on companies around the world continue to increase, which cause operational failures, compromised sensitive corporate or

customer data, and/or result in significant financial damages. These attacks occur over the internet, through malware, viruses or attachments

to e-mails, or through inside actors with access to systems within the organization.

Risk Management and Strategy

As part of our overall risk

management, we focus on a comprehensive approach to identifying , preventing and mitigating cybersecurity threats and incidents. We deploy

technical safeguards that are designed to protect our Company's information systems from cybersecurity threats, including firewalls,

intrusion prevention and detection systems, anti-malware functionality and access controls, which we evaluate and improve on a periodic

basis.

Governance

Our Chief Executive Officer

and Chief Financial Officer are responsible for oversight of cybersecurity risk. They are responsible for the ongoing managing and assessing

of our cybersecurity practices and reporting on such practices and risks . Should any cybersecurity threat or incident be detected, our

senior management team would timely report such threat or incident to the Board of Directors and provide regular communications and updates

throughout the incident and any subsequent investigation, in order that the impact, materiality, and reporting requirements of such incident

are appropriately identified and assessed for further necessary or appropriate action to be taken. We believe we are appropriately staffed

(as supported by IT consultants and service providers, as needed) to support a healthy cybersecurity posture given our Company's

size and scope.

To date, there have been no

risks identified from cybersecurity threats or previous cybersecurity incidents that have materially affected or are reasonably likely

to materially affect our Company. However, despite all of the above aforementioned efforts, a cyberattack, if it occurred, could cause

system operational problems, compromise important data or systems or result in an unintended release of confidential information. See

"Item 1A. Risk Factors" for additional discussion of cybersecurity risks impacting our Company.