Momentus Inc. has filed Amendment No. 1 to its Annual Report on Form 10-K for the fiscal year ended December 31, 2023, primarily to amend the Controls and Procedures section. The amendment specifically addresses the company's conclusions regarding the effectiveness of its disclosure controls and procedures and internal control over financial reporting as of December 31, 2023.Based on their evaluation, the company's CEO and CFO concluded that both disclosure controls and procedures and internal control over financial reporting were effective as of December 31, 2023. The assessment was conducted using the COSO Internal Control - Integrated Framework (2013). As an emerging growth company, Momentus was not required to include an attestation report from its registered public accounting firm.The amendment includes updated certifications from the company...Show More

Momentus Inc. has filed Amendment No. 1 to its Annual Report on Form 10-K for the fiscal year ended December 31, 2023, primarily to amend the Controls and Procedures section. The amendment specifically addresses the company's conclusions regarding the effectiveness of its disclosure controls and procedures and internal control over financial reporting as of December 31, 2023.Based on their evaluation, the company's CEO and CFO concluded that both disclosure controls and procedures and internal control over financial reporting were effective as of December 31, 2023. The assessment was conducted using the COSO Internal Control - Integrated Framework (2013). As an emerging growth company, Momentus was not required to include an attestation report from its registered public accounting firm.The amendment includes updated certifications from the company's principal executive officer and principal financial officer as exhibits. No changes to internal control over financial reporting that materially affected or are likely to materially affect the company's internal control were reported for the year ended December 31, 2023. The aggregate market value of voting stock held by non-affiliates was approximately $14.3 million as of December 31, 2023.