York Space Systems Inc.

Disclosure Controls and Procedures

As required by Rule 13a-15(b) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), our management, with the participation of our Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”), evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by this Quarterly Report on Form 10-Q. Based on this evaluation, our CEO and CFO concluded that, as of March 31, 2026, our disclosure controls and procedures were not effective due to the material weakness in internal control over financial reporting described below.

Previously Identified Material Weakness in Internal Control Over Financial Reporting

A material weakness 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 a company’s annual or interim financial statements will not be prevented or detected on a timely basis.

As previously disclosed in our 2025 Annual Report on Form 10-K, our management previously identified a material weakness in our internal control over financial reporting relating to identifying the correct measure of progress related to our over-time revenue recognition.

To remediate the foregoing material weakness, we have performed additional accounting analysis and other procedures, including consulting with third-party subject matter experts, to ensure the proper accounting, financial disclosures and internal controls for the material weakness. In addition, we hired a Chief Accounting Officer and will continue to utilize third-party subject matter experts to enhance our internal control processes.

We are in the process of remediating, but have not yet remediated, the material weakness related to identifying the correct measure of progress related to our over-time revenue recognition because the remedial measures implemented with respect thereto have not been in place for a sustained period of time to allow management to test the design and operational effectiveness of the new controls.

Until a sustained period of time has passed to allow management to test the design and operational effectiveness of the new controls, we will not be able to conclude whether the steps we are taking will remediate the remaining material weakness in internal control over financial reporting.

Changes in Internal Control Over Financial Reporting

Except for the remediation efforts relating to the material weakness described above, there were no changes in our internal control over financial reporting that occurred during the quarter ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.