Safe Pro Group Inc.

Evaluation of Disclosure Controls and Procedures

Management, with the participation of the Company’s Chief Executive Officer, who serves as the principal executive officer, and Chief Financial Officer, who serves as the principal financial officer, evaluated the effectiveness of the Company’s disclosure controls and procedures as of June 30, 2026. Disclosure controls and procedures are designed to ensure that information required to be disclosed in reports filed or submitted under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to management, including the principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.

As previously disclosed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025, management identified material weaknesses in internal control over financial reporting related to (i) insufficient segregation of duties resulting from limited accounting personnel and (ii) the lack of a complete set of formalized accounting policies, procedures, and controls. Because of these material weaknesses, the Company’s Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure controls and procedures were not effective as of June 30, 2026.

Notwithstanding the material weaknesses described above, management believes that the condensed consolidated financial statements included in this Quarterly Report on Form 10-Q fairly present, in all material respects, the Company’s financial position, results of operations and cash flows for the periods presented.

Material Weaknesses in Internal Control over Financial Reporting

As reported in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025, management identified material weaknesses in the Company’s internal control over financial reporting. Specifically, the Company did not maintain sufficient segregation of duties within its accounting and financial reporting functions due to limited personnel resources and did not maintain a complete set of formalized accounting policies, procedures, and controls necessary for effective financial reporting.

These material weaknesses create a reasonable possibility that a material misstatement of the Company’s annual or interim consolidated financial statements would not be prevented or detected on a timely basis.

Plan for Remediation of Material Weakness

We are implementing additional policies and procedures to remedy our effectiveness and have continued to actively upgrade our accounting software, seeking additional staff and incorporating a general set of policies and controls. We have engaged third parties to assist in the documentation of our corporate policies and to further address our personnel needs. The remediation efforts remain ongoing and have not yet been completed or fully tested. Accordingly, the material weaknesses cannot be considered remediated until the applicable controls have operated for a sufficient period of time and management has completed testing and concluded that the controls are operating effectively.

Changes in Internal Control over Financial Reporting

Other than the ongoing remediation activities described above, there were no indications of changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) during the quarter ended June 30, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.