SANG Sangoma Technologies Corp

“Our certifying officers concluded that, as a result of the material weakness in internal control over financial reporting described below, our disclosure controls and procedures were not effective as of June 30, 2026.”

“Based upon the evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that, because of the material weakness described below, the Company s ICFR was not effective as at June 30, 2026.”

“Management did not maintain effective process-level controls over the Company s revenue recognition and deferred revenue reconciliation processes. Specifically, (a) the Company s review control over revenue was not designed with sufficient precision to identify misstatements arising from customer cancellations that were not correctly reflected in revenue recognized, and (b) the Company did not consistently perform its manual detective controls for reconciling billing activity, revenue recognized, and deferred revenue.”