Quanterix Corp
For the period ended Mar 31, 2026. Filed May 6, 2026.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Mar 31, 2026 · Filed May 6, 2026
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Item 4. Controls and Procedures
Evaluation of Disclosure Controls and Procedures
Management carried out an evaluation, under the supervision and with the participation of its chief executive officer and chief financial officer, of the effectiveness of the design and operation of its disclosure controls and procedures, as defined in Exchange Act Rules 13a-15(e) and 15d-15(e), as of the end of the period covered by this Quarterly Report on Form 10-Q. Management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives, and management necessarily applies its judgment in evaluating the cost benefit relationship of possible controls and procedures. Our disclosure controls and procedures are designed to provide a reasonable assurance of achieving their objectives.
Based on the evaluation described above, our principal executive officer and principal financial officer concluded that as of March 31, 2026, our disclosure controls and procedures were effective.
Changes in Internal Control over Financial Reporting
As permitted under the SEC’s guidance regarding newly acquired businesses, we have elected to exclude the operations of Akoya, which we acquired on July 8, 2025, from our evaluation of internal control over financial reporting for the quarter ended March 31, 2026. Akoya represented approximately 43% of our consolidated total assets, excluding the preliminary value of goodwill, and 34% of our consolidated revenues as of and for the three months ended March 31, 2026.
While we are in the process of integrating Akoya into our internal controls over financial reporting, we intend to rely on the one-year transition period allowed under the SEC's guidance, and will include Akoya in our annual internal control assessment beginning with our Form 10-K for the year ending December 31, 2026.
There were no changes in our internal control over financial reporting during the three months ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
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