EquipmentShare.com Inc

Evaluation of Disclosure Controls and Procedures

Our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) are

designed to ensure that information required to be disclosed by us in reports we file or submit under the Exchange

Act is recorded, processed, summarized and reported within the appropriate time periods, 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 discussions regarding required disclosure.

In designing and evaluating our disclosure controls and procedures, management recognizes that any disclosure

controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of

achieving the desired control objectives. In addition, the design of disclosure controls and procedures must reflect

the fact that there are resource constraints, and that management is required to apply its judgment in evaluating the

benefits of possible controls and procedures relative to their costs.

We, under the supervision of and with participation of our management, including our Chief Executive Officer

and Chief Financial Officer, have evaluated the effectiveness of our disclosure controls and procedures. Based on

that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that the design and operation of

our disclosure controls and procedures were effective as of March 31, 2026.

Management’s Annual Report on Internal Control Over Financial Reporting

This Form 10-Q does not include a report of management’s assessment regarding internal control over financial

reporting or an attestation report of our independent registered public accounting firm due to a transition period

established by rules of the SEC for newly public companies.

Changes in Internal Control Over Financial Reporting

There has been no change in our internal control over financial reporting during the fiscal quarter ended

March 31, 2026 that has materially affected, or is reasonably likely to materially affect, our internal control over

financial reporting.