Optimum Communications, Inc.

(a) Evaluation of Disclosure Controls and Procedures

Under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, we evaluated the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the "Exchange Act")) as of September 30, 2026. Based on that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were not effective as of September 30, 2026, because of the material weakness in internal control over financial reporting described below.

Notwithstanding the material weakness described below, management, including our Chief Executive Officer and Chief Financial Officer, has concluded that the consolidated financial statements included in this Form 10-Q present fairly, in all material respects, our financial position, results of operations and cash flows as of and for the three and nine months ended September 30, 2026, in conformity with accounting principles generally accepted in the United States of America.

(b) Material Weakness in Internal Control over Financial Reporting

Management previously identified a material weakness in our internal control over financial reporting related to the accounting for income taxes. We did not design and maintain effective controls at a sufficient level of precision to identify and evaluate the deferred tax consequences of a non-routine impairment charge involving indefinite-lived cable franchise rights. The material weakness resulted from an insufficient depth of specialized tax expertise, lack of a formal tax consultation policy, and ineffective controls to identify and evaluate the deferred tax consequences of a non-routine matter.

This material weakness resulted in the failure to recognize deferred tax benefits associated with impairment charges on indefinite-lived cable franchise rights and the restatement of certain of our previously issued consolidated financial statements as further described in the amendments to our Quarterly Reports on Form 10-Q for the quarters ended March 31, 2026 and June 30, 2026. Additionally, this material weakness could result in a misstatement of account balances or disclosures that would result in a material misstatement of our annual or interim consolidated financial statements that would not be prevented or detected on a timely basis.

(c) Changes in Internal Control

Other than the changes associated with the remediation activities described below, there were no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that occurred during the quarter ended September 30, 2026, that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

(d) Remediation Activities

Among other things, material weakness remediation activities to-date have included design and implementation of (i) a tax consultation policy and controls over the identification, evaluation and review of the income tax consequences of non-routine transactions; and (ii) controls to operate at a level of precision sufficient to identify, evaluate and review temporary differences.

The material weakness will not be considered remediated until the applicable controls have been implemented, have operated for a sufficient period of time and management has concluded, through testing, that the controls are designed and operating effectively. Management may modify the remediation plan or adopt additional measures as it continues to evaluate and improve our internal control over financial reporting.

PART II. OTHER INFORMATION

Refer to Note 14 to our consolidated financial statements included in this Quarterly Report on Form 10-Q for a discussion of our legal proceedings.