●  Ferguson Enterprises Inc. /DE/ · FY 2026 Q2 

Controls & Procedures

Oversight mechanisms remain robust within Ferguson Enterprises as of March 31, 2026. Management affirmed that the company's disclosure controls and procedures are effective, identifying no material weaknesses or significant deficiencies in internal control over financial reporting during the period. This assessment confirms the stability of the organization’s safeguards designed to ensure timely and accurate required disclosures.

FERG L1 Synthesis
●  SYMBOLOGY.ONLINE l1 SYNTHESIS 

Ferguson Enterprises Inc. /de Controls & Procedures Synthesis

Internal Controls and Procedures Assessment Summary

Management's Conclusion on Disclosure Controls and Procedures

Management has concluded that the company’s disclosure controls and procedures were effective as of March 31, 2026. This conclusion was reached following an evaluation conducted by management, including the Chief Executive Officer and Chief Financial Officer.

Key Findings (Strengths)
  • Effectiveness Conclusion: The CEO and CFO concluded that the company's disclosure controls and procedures were effective at a reasonable assurance level.
  • Scope of Controls: Disclosure controls are designed to ensure that required information is recorded, processed, summarized, and reported within specified time periods, and that this information is accumulated and communicated to management for timely decision-making regarding required disclosures.
Caveats (Balance)
  • Management explicitly recognizes the inherent limitation in all controls, stating that no matter how well conceived or operated, they can only provide "reasonable assurance" that objectives are met.

Material Weaknesses and Significant Deficiencies

The provided document does not disclose any material weaknesses or significant deficiencies in the company's internal control over financial reporting (ICFR).

Changes to Internal Controls and Remediation Efforts

Stability of ICFR
  • No Material Changes: The company reported that there were no changes to its internal control over financial reporting during the quarter ended March 31, 2026, that materially affected or are reasonably likely to materially affect the ICFR.
  • Remediation Efforts: As no weaknesses or material changes were identified, no specific remediation efforts were detailed in this section of the filing.

Noteworthy New Controls or Procedures Introduced

The document does not mention the introduction of any new controls or procedures during the reporting period.