SMP STANDARD MOTOR PRODUCTS, INC.

“due to the un-remediated material weakness in internal control over financial reporting related to ineffective general information technology controls over certain IT systems that support financial transactions and reporting at our Nissens Automotive operating segment, which was previously disclosed in the Company's Annual Report on Form 10-K for the year ended December 31, 2025.”

“Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were not effective as of the end of the period covered by this Report”