STRATEGIC ACQUISITIONS INC /NV/

Evaluation of Disclosure Controls and Procedures

Our management, with the participation of our principal executive officer and principal financial officer, has evaluated the effectiveness of the design and operation of our disclosure controls and procedures as of the end of the period covered by this Report. Based upon that evaluation and subject to the foregoing, our principal executive officer and principal financial officer concluded that our disclosure controls and procedures were not effective as of September 30, 2026 due to the material weaknesses in internal control over financial reporting described below.

Material Weaknesses in Internal Control over Financial Reporting

The Company has determined that its internal control over financial reporting was ineffective due to the following material weaknesses:

Management’s Plan to Remediate the Material Weakness

During the quarter ended September 30, 2026, our Board of Directors established an Audit Committee and a Risk Committee, effectively remediating the material weakness related to the lack of an audit committee and enhancing our corporate governance. Until the remediation efforts for segregation of duties are fully implemented, management expects material weaknesses will continue to exist.

Changes in Internal Control Over Financial Reporting

Other than the establishment of the Audit Committee and Risk Committee, there have been no changes in our internal controls over financial reporting that occurred during the quarter ended September 30, 2026, that have materially affected, or that are reasonably likely to materially affect, our internal control over financial reporting.