What changed in this filing

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Item 4. Controls and Procedures

2026-08-07 compared with 2026-05-15 · 18 added, 7 removed, 13 unchanged (66% of the section changed)

7 unchanged sentences

to our management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.

required by Rules 13a-15 and 15d-15 under the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation

of the effectiveness of the design and operation of our disclosure controls and procedures as of March 31, 2026.

Based upon their evaluation,

our Chief Executive Officer and Chief Financial Officer concluded that during the period covered by this report, our disclosure controls

and procedures (as defined in Rules 13a-15 (e) and 15d-15 (e) under the Exchange Act) were not effective at a reasonable assurance level

and, accordingly, provided reasonable assurance that the information required to be disclosed by us in reports filed under the Exchange

Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.

required by Rules 13a-15 and 15d-15 under the Exchange Act, our Chief Executive Officer and Chief Financial Officer evaluated the

effectiveness of the design and operation of our disclosure controls and procedures as of June 30, 2026.

Based on that evaluation,

they concluded that as of June 30, 2026, our disclosure controls and procedures were not effective due to the material weakness in

our internal controls as a result of inadequate segregation of duties within account processes due to limited personnel and

insufficient written policies and procedures for accounting, IT, and financial reporting and record keeping.

do not expect that our disclosure controls and procedures will prevent all errors and all instances of fraud.

Disclosure controls and

procedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the

disclosure controls and procedures are met.

Further, the design of disclosure controls and procedures must reflect the fact that there

are resource constraints, and the benefits must be considered relative to their costs.

Because of the inherent limitations in all disclosure

controls and procedures, no evaluation of disclosure controls and procedures can provide absolute assurance that we have detected all

our control deficiencies and instances of fraud, if any.

The design of disclosure controls and procedures also is based partly on certain

assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated

goals under all potential future conditions.

in Internal Control over Financial Reporting

4 unchanged sentences

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.

What changed 10-Q

Item 4. Controls and Procedures