KINGSTONE COMPANIES, INC.

Evaluation of Disclosure Controls and Procedures

Management, with participation of our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures, as defined in Rule 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), as of September 30, 2026.

Our disclosure controls and procedures are designed to provide reasonable assurance that information required to be disclosed in the reports we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms, and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.

Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were not effective as of September 30, 2026, because of the material weaknesses in internal control over financial reporting described below.

Material Weaknesses in Internal Control over Financial Reporting

A material weakness, as defined in Rule 12b-2 under the Exchange Act, is a deficiency, or a combination of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of the Company’s annual or interim financial statements will not be prevented or detected on a timely basis.

The material weaknesses in internal control over financial reporting previously reported in our Annual Report on Form 10-K for the year ended December 31, 2025, remained unremediated as of September 30, 2026.

Remediation Status of Reported Material Weaknesses

Management continues to implement its plan to remediate the previously reported material weaknesses. Completed actions and ongoing remediation activities are described below.

Management has obtained a SOC 1 Type 2 report from the service provider for the Company’s insurance premium quoting platform covering the period October 1, 2025 to December 31, 2025. The service provider's opinion was unqualified. In addition, management is working with the service provider to obtain a SOC 1 Type 2 report covering the period January 1, 2026 to October 31, 2026.

In May 2026, the Company migrated its general ledger system from the service provider’s hosting environment to the Company’s premises. In connection with the migration, management implemented general information technology controls over access and change management. Management also plans to obtain a SOC 2 Type 2 report from the service provider covering the January 1, 2026 to June 30, 2026 pre-migration hosting period.

The material weaknesses will not be considered remediated until the new and redesigned controls operate for a sufficient period of time and management has concluded, through testing, that these controls are operating effectively. The Company believes the above measures will remediate the control deficiencies identified and strengthen its internal control over financial reporting. As the Company continues to work to remediate the control deficiencies that gave rise to the material weaknesses, it may determine that additional measures or time are required to address the control deficiencies or that it needs to modify or otherwise adjust the remediation measures described above. The Company will continue to assess the effectiveness of its remediation efforts in connection with its evaluation of its internal control over financial reporting.

Changes in Internal Control over Financial Reporting

Other than as described above, there were no changes to the Company’s internal control over financial reporting as defined in Exchange Act Rules 13a-15(f) and 15d-15(f) that occurred during the quarter ended September 30, 2026 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.

Inherent Limitation on Effectiveness of Controls

Internal control over financial reporting is a process designed by, or under the supervision of, our Chief Executive Officer and Chief Financial Officer, and effected by the board of directors, management, and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with GAAP including those policies and procedures that: (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets, (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with GAAP and that receipts and expenditures are being made only in accordance with authorizations of our management and directors, and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of our assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with policies and procedures may deteriorate.