What changed in this filing

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Item 4. Controls and Procedures

2025-05-09 compared with 2025-02-11 · 33 added, 30 removed, 2 unchanged (97% of the section changed)

Controls and Procedures

Limitations on Effectiveness of Controls

management, including our principal executive officer and principal financial officer, does not expect that our disclosure controls and

procedures or our internal control over financial reporting will prevent or detect all errors and all fraud.

A control system, no matter

how well-designed and operated, can provide only reasonable, not absolute, assurance that the control system’s objectives will

The design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be

considered relative to their costs.

Further, because of the inherent limitations in all control systems, no evaluation of controls can

provide absolute assurance that misstatements due to error or fraud will not occur or that all control issues and instances of fraud,

if any, have been detected.

of Disclosure Controls and Procedures

disclosure controls and procedures are designed to ensure that information we are required to disclose in reports we file or submit under

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

and that such information is accumulated and communicated to our management, including our principal executive officer and principal

financial officer, as appropriate, to allow timely decisions regarding required disclosure.

Management recognizes that any controls and

procedures, no matter how well designed and operated, can provide only reasonable assurance.

management, with the participation of our chief executive officer and our chief financial officer, evaluated the effectiveness of our

disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of the end of the period covered

by this Report.

Based on this evaluation, management, including our chief executive officer and our chief financial officer, concluded

that as of December 31, 2024, our disclosure controls and procedures were not effective.

Our current staffing resources in our finance

department are insufficient to support the complexity of our financial reporting requirements.

As a result, we have had an inadequate

level of precision, evidence or timeliness in the performance of review controls.

in Internal Control over Financial Reporting

were no changes in our internal control over financial reporting (as the term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange

Act) during the six months ended December 31, 2024 that have materially affected, or are reasonably likely to materially affect, our

internal control over financial reporting.

Inherent Limitations on Effectiveness of Controls

Our management, including our principal executive

officer and principal financial officer, does not expect that our disclosure controls and procedures or our internal control over financial

reporting will prevent or detect all errors and all fraud.

A control system, no matter how well-designed and operated, can provide only

reasonable, not absolute, assurance that the control system’s objectives will be met.

The design of a control system must reflect

the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs.

Further, because

of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that misstatements due to

error or fraud will not occur or that all control issues and instances of fraud, if any, have been detected.

Evaluation of Disclosure Controls and Procedures

Our disclosure controls and procedures are designed

to ensure that information we are required to disclose in reports we file or submit under the Exchange Act is recorded, processed, summarized

and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated

to our management, including our principal executive officer and principal financial officer, as appropriate, to allow timely decisions

regarding required disclosure.

Management recognizes that any controls and procedures, no matter how well designed and operated, can provide

only reasonable assurance.

Our management, with the participation of our

chief executive officer and our chief financial officer, evaluated the effectiveness of our disclosure controls and procedures (as defined

in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of the end of the period covered by this Report.

Based on this evaluation,

management, including our chief executive officer and our chief financial officer, concluded that as of March 31, 2025, our disclosure

controls and procedures were not effective.

Our current staffing resources in our finance department are insufficient to support the complexity

of our financial reporting requirements.

As a result, we have had an inadequate level of precision, evidence or timeliness in the performance

of review controls.

Changes in Internal Control over Financial

There were no changes in our internal control

over financial reporting (as the term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the nine months ended

March 31, 2025 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

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.

What changed 10-Q

Item 4. Controls and Procedures