JBTM JBT MAREL Corp

“Due to the material weaknesses in internal control over financial reporting described below, the Company s Chief Executive Officer and Chief Financial Officer concluded that the Company s disclosure controls and procedures were not effective as of September 30, 2026.”

“Journal entries: The Company s acquired entity, Marel, did not design and maintain effective controls over the recording and review of journal entries for validity, accuracy, and completeness.”

“Information Technology: The Company s acquired entity, Marel, did not design and maintain effective information technology general controls for information systems that are relevant to financial reporting.”

“our ability to remediate the material weaknesses relating to the Marel financial statements”