Bion Environmental Technologies Inc 10-K cybersecurity disclosure (Item 1C), fiscal 2026

ITEM 1C. CYBERSECURITY.

We

face cybersecurity risks as a result of the variety of networks and systems we must defend against cybersecurity attacks; and the

level of harm that could occur if we suffer impacts of a material cybersecurity incident. We

are committed to robust oversight of these risks and implementing mechanisms, controls, technologies, and processes designed to help

us assess, identify, and manage these risks. In the year ended June 30, 2025, we did not experience a

material "cybersecurity incident" as such term is defined in Item 106(a) of Regulation S-K. However, we have experienced

two such material breaches in the past (see Form 10-K for the year ended 2023) and there can be no guarantee that we will not

experience such incidents in the future. Such incidents could result in us incurring significant costs related to implementing

threat protection measures, and the possibility of such incidents could result in additional costs in defending against litigation,

responding to regulatory inquiries or actions, paying damages, or taking other remedial steps with respect to third parties, as well

as incurring significant reputational harm. Further, cybersecurity threats are constantly evolving, increasing the difficulty of

successfully defending against them or implementing adequate preventative measures. While we seek to detect and investigate

unauthorized attempts and attacks against our network and to prevent their occurrence where practicable, we remain potentially

vulnerable to known or unknown threats. In some instances, we may be unaware of a threat or incident or its magnitude and effects

for some time. Further, there is increasing regulation regarding responses to cybersecurity incidents, including reporting to

regulators, which could subject us to additional liability and reputational harm. See "Item 1A. Risk Factors" of

this Annual Report for more information on our cybersecurity risks and product vulnerability risks.

We incorporate

industry best practices throughout our cybersecurity program to the extent practicable for a company of our size and resources. New leadership

is committed to improving our cybersecurity strategy, with the goal of enhancing controls, technologies, and other processes to assess,

identify, and manage material cybersecurity risks. Our cybersecurity program will be aligned with applicable industry standards and maintained

by a third-party technology firm. The third-party firm has processes in place to assess, identify, manage, and address material cybersecurity

threats and incidents. These include, among other things, annual and ongoing security awareness advice for employees; mechanisms to detect

and monitor unusual network activity; and containment and incident response tools.

Our third-party

IT/ cybersecurity firm reports to our Chief Executive Officer ("CEO"). The third-party firm is informed about and monitors

prevention, detection, mitigation, and remediation efforts through regular communication and reporting from professionals within its team

and through the use of technological tools and software. Our CEO reports directly to the Board of Directors on our cybersecurity program

and efforts to prevent, detect, mitigate, and remediate issues. Cybersecurity reviews by the Board of Directors will occur at least annually,

or more frequently as determined to be necessary or advisable.

ITEM 1C. CYBERSECURITY.

We

face cybersecurity risks as a result of the variety of networks and systems we must defend against cybersecurity attacks; and the level

of harm that could occur if we suffer impacts of a material cybersecurity incident. We are committed to robust oversight of these risks

and implementing mechanisms, controls, technologies, and processes designed to help us assess, identify, and manage these risks. In the

year ended December 31, 2023, we did not experience a material "cybersecurity incident" as such term is defined in Item

106(a) of Regulation S-K. However, we have experienced two such material breaches in the past (see Form 10-K for the year ended 2023)

and there can be no guarantee that we will not experience such incidents in the future. Such incidents could result in us incurring significant

costs related to implementing threat protection measures, and the possibility of such incidents could result in additional costs in defending

against litigation, responding to regulatory inquiries or actions, paying damages, or taking other remedial steps with respect to third

parties, as well as incurring significant reputational harm. Further, cybersecurity threats are constantly evolving, increasing the difficulty

of successfully defending against them or implementing adequate preventative measures. While we seek to detect and investigate unauthorized

attempts and attacks against our network and to prevent their occurrence where practicable, we remain potentially vulnerable to known

or unknown threats. In some instances, we may be unaware of a threat or incident or its magnitude and effects for some time. Further,

there is increasing regulation regarding responses to cybersecurity incidents, including reporting to regulators, which could subject

us to additional liability and reputational harm. See "Item 1A. Risk Factors" of this Annual Report for more information

on our cybersecurity risks and product vulnerability risks.

We incorporate

industry best practices throughout our cybersecurity program to the extent practicable for a company of our size and resources. New leadership

is committed to improving our cybersecurity strategy, with the goal of enhancing controls, technologies, and other processes to assess,

identify, and manage material cybersecurity risks. Our cybersecurity program will be aligned with applicable industry standards and maintained

by a third-party technology firm. The third-party firm has processes in place to assess, identify, manage, and address material cybersecurity

threats and incidents. These include, among other things, annual and ongoing security awareness advice for employees; mechanisms to detect

and monitor unusual network activity; and containment and incident response tools.

Our third-party

IT/ cybersecurity firm reports to our Chief Executive Officer ("CEO"). The third-party firm is informed about and monitors

prevention, detection, mitigation, and remediation efforts through regular communication and reporting from professionals within its team

and through the use of technological tools and software. Our CEO reports directly to the Board of Directors on our cybersecurity program

and efforts to prevent, detect, mitigate, and remediate issues. Cybersecurity reviews by the Board of Directors will occur at least annually,

or more frequently as determined to be necessary or advisable.