CONTROLS AND PROCEDURES
−Removed: Disclosure Controls and
−Removed: We maintain disclosure controls and procedures, as defined in Rules
−Removed: 13a-15(e) and 15d-15(e) under the Exchange Act, that are designed to reasonably ensure that information required to be disclosed in our
−Removed: reports filed under the Exchange Act is recorded, processed, summarized and reported within the periods specified in the Securities and
−Removed: Exchange Commission’s rules and forms and that such information is accumulated and communicated to our management, including our
−Removed: principal executive officer and principal accounting and financial officer, as appropriate, to allow timely decisions regarding required
+Added: Disclosure Controls and Procedures
+Added: We maintain disclosure controls
+Added: and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act that are designed to reasonably ensure that information
+Added: required to be disclosed in our reports filed under the Exchange Act, is recorded, processed, summarized and reported within the periods
+Added: specified in the Securities and Exchange Commission’s rules and forms and that such information is accumulated and communicated
+Added: to our management, including our principal executive officer and principal accounting and financial officer, as appropriate, to allow
+Added: timely decisions regarding required disclosure.
We carried out an evaluation
1 unchanged sentence
our Chief Financial Officer (principal accounting and financial officer), of the effectiveness of the design and operation of our disclosure
−Removed: controls and procedures as of September 30, 2025, the end of the period covered by this report.
+Added: controls and procedures as of March 31, 2026, the end of the period covered by this report.
Based upon the evaluation of our disclosure
−Removed: controls and procedures as of September 30, 2025, our Chief Executive Officer (principal executive officer) and our Chief Financial Officer
+Added: controls and procedures as of March 31, 2026, our Chief Executive Officer (principal executive officer) and our Chief Financial Officer
(principal accounting and financial officer) concluded that, as of such date, our disclosure controls and procedures were effective at
the reasonable assurance level.
−Removed: Changes in Internal Control over Financial
+Added: Changes in Internal Control over Financial Reporting
There have been no changes
−Removed: in our internal control over financial reporting that occurred during the quarter ended September 30, 2025, that have materially affected,
+Added: 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.
12 unchanged sentences
of a simple error or mistake.
−Removed: Additionally, controls can be circumvented by the individual acts of some persons, by collusion between
−Removed: two or more people or by management override of the controls.
−Removed: The design of any system of controls is also based in part upon certain
−Removed: assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated
−Removed: goals under all potential future conditions.
−Removed: Over time, controls may become inadequate because of changes in conditions, or the degree
−Removed: of compliance with policies or procedures.
−Removed: Because of the inherent limitations in a cost-effective control system, misstatements due to
−Removed: error or fraud may occur and not be detected.
+Added: Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or
+Added: more people or by management override of the controls.
+Added: The design of any system of controls is also based in part upon certain assumptions
+Added: about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under
+Added: all potential future conditions.
+Added: Over time, controls may become inadequate because of changes in conditions, or the degree of compliance
+Added: with policies or procedures.
+Added: Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud
+Added: may occur and not be detected.
PART II - OTHER INFORMATION
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.