Nextech3D.AI Corporation (TSXV:NTAR) has filed a chief executive officer certification of its annual filings for the financial year ended March 31, 2026. The certificate, a Form 52-109FV1 "Certification of Annual Filings — Venture Issuer Basic Certificate," was signed by CEO Evan Gappelberg and dated June 24, 2026.

CEO certifications rarely make headlines, but they are a foundational part of Canadian securities law and a quiet pillar of investor trust in financial reporting. For a venture issuer such as Nextech3D.AI, the specific form used also carries an important nuance: it is a lighter certification than the one required of larger, non-venture companies. This article explains what the certification says, what it means under Canadian rules, and why the venture-issuer distinction matters for investors — without offering any recommendation to buy, sell or hold the stock.

Keys Highlights

• Evan Gappelberg, CEO of Nextech3D.AI Corporation (TSXV:NTAR), signed a Form 52-109FV1 certification of the company's annual filings for the year ended March 31, 2026, dated June 24, 2026.

• The certificate confirms the CEO reviewed the annual filings and attests there are no material misrepresentations and that the financial statements fairly present the company's financial condition, performance and cash flows.

• As a Venture Issuer Basic Certificate, it does not include representations about disclosure controls and procedures (DC&P) or internal control over financial reporting (ICFR).

• This lighter certification standard is permitted under National Instrument 52-109 for TSX Venture Exchange issuers and reflects a deliberate, regulator-approved accommodation.

• Nextech3D.AI is an AI-powered 3D model and experience technology company serving e-commerce and other sectors, with affiliated ventures including Toggle3D and Map Dynamics/ARway.

What the SEDAR+ Announcement Says

The document filed is a CEO certification under National Instrument 52-109, the Canadian rule governing certification of disclosure in issuers' annual and interim filings. Such certifications are filed alongside a company's annual filings, typically through the SEDAR+ system.

According to the Form 52-109FV1 signed by Evan Gappelberg, CEO of Nextech3D.AI Corporation:

• He has reviewed the company's annual information form (if any), annual financial statements and annual management's discussion and analysis — together, the "annual filings" — for the year ended March 31, 2026.

• Based on his knowledge, having exercised reasonable diligence, the annual filings do not contain any untrue statement of a material fact and do not omit any material fact required to be stated. In plain terms, the filings contain no misrepresentations.

• Based on his knowledge, having exercised reasonable diligence, the annual financial statements together with the other financial information in the annual filings fairly present, in all material respects, the financial condition, financial performance and cash flows of the issuer as of and for the periods presented.

• The certificate is dated June 24, 2026.

Crucially, because this is a Venture Issuer Basic Certificate, it does not include the additional representations about designing and maintaining disclosure controls and procedures (DC&P) or internal control over financial reporting (ICFR) that appear in the full certificate required of non-venture issuers.

Why This Matters for Investors

CEO and CFO certifications exist to put personal accountability behind a company's disclosure. By signing, the executive is formally stating that they have reviewed the filings, that those filings are free of material misrepresentations to the best of their knowledge, and that the financial statements fairly present the company's financial position and results. This requirement was introduced to strengthen confidence in capital markets after a series of corporate accounting scandals, both internationally and in Canada.

For investors, the certification is a signal that a named, senior individual has taken responsibility for the integrity of the information they are relying on. It does not guarantee that the numbers are correct, and it does not eliminate the possibility of error or future restatement. What it does is establish a clear line of personal attestation and accountability, supported by the requirement that the executive exercise "reasonable diligence" before signing.

The fair-presentation language is also broader than strict accounting compliance. The certificate addresses whether the financial information fairly presents the issuer's financial condition, performance and cash flows in all material respects — a standard that looks at the overall picture conveyed to investors, not merely technical adherence to accounting standards.

Company Background

Nextech3D.AI Corporation is an artificial-intelligence-powered 3D model and experience technology company. Its core business involves creating 3D and augmented-reality (AR) models, with applications that include e-commerce, where realistic 3D product visualizations can enhance online shopping, as well as other sectors that benefit from immersive digital content.

Over time, the company has been associated with a number of spun-out or affiliated ventures. These have included Toggle3D, focused on 3D design and content creation tools, and Map Dynamics / ARway, associated with indoor mapping and AR-based wayfinding technology. This structure reflects a strategy of developing and, in some cases, separating specialized technology businesses built around 3D and AR capabilities.

As a company listed on the TSX Venture Exchange under the ticker NTAR, Nextech3D.AI is classified as a venture issuer. The TSXV is Canada's exchange for earlier-stage and smaller-capitalization companies, and venture issuers operate under a regulatory framework calibrated to their size and stage — including, as discussed below, the option to use the basic certification form.

Potential Market Impact

A routine annual certification is not, by itself, a market-moving event. It is a required regulatory filing that accompanies the annual financial statements and MD&A, and the substance that investors typically react to is found in those underlying documents — revenue, losses, cash position, segment performance and management's commentary — rather than in the certificate itself.

That said, the certification plays a supporting role in how the market assesses a company's disclosure. The presence of a properly signed certificate, free of qualifications, contributes to baseline confidence that management stands behind the filings. The absence of such a certificate, or the presence of unusual qualifications, would by contrast draw scrutiny. In this case, the certificate follows the standard venture-issuer form and contains the expected attestations.

Investors interested in Nextech3D.AI's trajectory will generally find more decision-relevant information in the annual financial statements and MD&A that the certificate covers. The certification confirms that the CEO has reviewed and stands behind those documents; it does not summarize their contents or provide new financial figures.

Key Risks or Things to Watch

The most important nuance in this filing is the venture-issuer distinction:

• No DC&P or ICFR representations. Unlike the full certificate required of non-venture issuers, the Venture Issuer Basic Certificate does not include representations that the issuer has designed and maintained disclosure controls and procedures or internal control over financial reporting. This is a permitted, lighter standard under NI 52-109 available to TSXV venture issuers.

• What that means for investors. Investors receive a less formal internal-control attestation than they would from a larger, non-venture issuer. The certificate notably includes language reflecting that, in respect of internal control over financial reporting, the issuer has not made certain representations — and regulators acknowledge the inherent limitations of internal controls generally. This does not imply any problem; it reflects the accommodation built into the rules for smaller companies.

• Knowledge-based standard. The certificate is given to the CEO's knowledge after reasonable diligence. It is an attestation, not a guarantee, and does not preclude error or later restatement.

• Underlying filings carry the substance. Risks specific to the business — financial results, liquidity, technology execution, and competition — reside in the annual financial statements and MD&A, which investors should review directly.

• Smaller-company context. As a TSXV-listed venture issuer, Nextech3D.AI operates with the resources and reporting framework typical of earlier-stage companies, which differ from those of large-cap issuers.

Investor Takeaway

For investors following Nextech3D.AI (TSXV:NTAR), the CEO certification for the year ended March 31, 2026 is a standard but meaningful part of the annual reporting package. It confirms that CEO Evan Gappelberg has reviewed the annual filings, attests there are no material misrepresentations, and states that the financial statements fairly present the company's financial condition, performance and cash flows.

The key thing to understand is the venture-issuer basic certificate format. It deliberately omits the DC&P and ICFR representations required of non-venture issuers — a regulator-sanctioned, lighter standard for TSXV companies. That is neither a red flag nor a seal of approval; it is simply the framework that applies to a company of this type. Investors should weigh the certification together with the underlying financial statements and MD&A, and consider their own circumstances. Nothing here constitutes a recommendation to act in any direction.

Conclusion

The Form 52-109FV1 certification signed by Evan Gappelberg on June 24, 2026 places the CEO's personal attestation behind Nextech3D.AI Corporation's annual filings for the year ended March 31, 2026. It confirms a review of those filings, the absence of material misrepresentations, and the fair presentation of the company's financial condition, performance and cash flows.

As a Venture Issuer Basic Certificate, it reflects the lighter certification standard permitted under National Instrument 52-109 for TSX Venture Exchange issuers, omitting the disclosure-control and internal-control representations required of non-venture companies. Certifications like this underpin trust in financial reporting by tying senior accountability to disclosure, but they are attestations to the best of the signer's knowledge, not guarantees. Investors should read the certificate alongside the full annual filings and assess the information in the context of their own objectives.