What changed in this filing

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Item 1B. Unresolved Staff Comments

2026-03-13 compared with 2025-03-13 · 44 added, 41 removed, 30 unchanged (74% of the section changed)

Unresolved Staff Comments.

We have received no written comments regarding

our periodic or current reports from the staff of the Securities and Exchange Commission that were issued 180 days or more preceding

the end of our 2024 fiscal year and that remain unresolved.

We have received no written

comments regarding our periodic or current reports from the staff of the Securities and Exchange Commission that were issued 180 days

or more preceding the end of our 2025 fiscal year and that remain unresolved.

Cybersecurity.

4 unchanged sentences

Our cybersecurity framework is rooted in the National Institute

of Standards and Technology, or NIST, Cybersecurity Framework, or CSF, as well as the International Organization for Standardization

(ISO/IEC 27001), reflecting our commitment to uphold the highest cybersecurity standards.

We align our policies, standards and practices

with these benchmarks and dynamically refine them to address evolving cybersecurity threats.

of Standards and Technology, or NIST, Cybersecurity Framework, or CSF, as well as the International Organization for Standardization and

the International Electrotechnical Commission (ISO/IEC 27001), reflecting our commitment to uphold the highest cybersecurity standards.

We align our policies, standards and practices with these benchmarks and dynamically refine them to address evolving cybersecurity threats.

Risk Management and Strategy

2 unchanged sentences

cybersecurity events, respond effectively to mitigate their impact and recover from incidents to restore services.

Our cybersecurity

program is designed to safeguard the confidentiality, integrity and availability of information.

Our cybersecurity risk management strategy

Our cybersecurity program

is designed to safeguard the confidentiality, integrity and availability of information.

Our cybersecurity risk management strategy includes:

● Governance:

The Audit Committee of our Board of Directors oversees our cybersecurity risk management.

Our Chief Financial Officer and Director of Information Technology, along with key executives,

have roles in governance and facilitating alignment across our organization.

and Standards:

We design our cybersecurity program for compliance with industry-specific

and other regulations (e.g., the General Data Protection Regulation (GDPR) and the California

Consumer Privacy Act (CCPA)) demonstrating our commitment to both domestic and international

information security standards.

Our Chief Financial Officer

and Director of Information Technology, along with key executives, have roles in governance and facilitating alignment across our organization.

● Compliance and Standards:

We design our cybersecurity program for compliance with industry-specific and other regulations (e.g.,

the General Data Protection Regulation (GDPR) and the California Consumer Privacy Act (CCPA)) demonstrating our commitment to both domestic

and international information security standards.

Technical Safeguards

3 unchanged sentences

measures based on our ongoing assessments, including cybersecurity threat intelligence updates.

Response and Recovery Planning:

We maintain incident response and recovery frameworks,

tested twice yearly through backup restorations to critical systems, to improve our preparedness

to effectively manage and mitigate cybersecurity incidents.

and Awareness:

Our personnel and members of our Board of Directors undergo mandatory

periodic training on cybersecurity threats, with updated insights into effective defense

mechanisms and our evolving cybersecurity policies and practices.

● Incident Response and Recovery Planning:

We maintain incident response and recovery frameworks, tested twice yearly through

backup restorations to critical systems, to improve our preparedness to effectively manage and mitigate cybersecurity incidents.

● Education and Awareness:

Our personnel and members of our Board of Directors undergo mandatory periodic training on cybersecurity

threats, with updated insights into effective defense mechanisms and our evolving cybersecurity policies and practices.

● Use of Third Parties :

We collaborate with external cybersecurity service providers, including auditors, consultants and governmental agencies, to refine our cybersecurity measures.

These service providers carry out cybersecurity risk evaluations such as periodic assessments and vulnerability scans to pinpoint potential security flaws and suggest enhancements.

In addition, we employ third-party technology and other solutions to enhance our protection against cybersecurity risks.

These solutions include our use of a managed security service provider to support our in-house technology team, an endpoint detection and response, or EDR, system for ongoing surveillance, detection, and action against threats, as well as a security information and event management, or SIEM, system designed to automate the real time identification, investigation and prioritization of critical alerts.

We collaborate with external cybersecurity service providers, including

auditors, consultants and governmental agencies, to refine our cybersecurity measures.

These service providers carry out cybersecurity

risk evaluations such as periodic assessments and vulnerability scans to pinpoint potential security flaws and suggest enhancements.

addition, we employ third-party technology and other solutions to enhance our protection against cybersecurity risks.

These solutions

include our use of a managed security service provider to support our in-house technology team, an endpoint detection and response, or

EDR, system for ongoing surveillance, detection, and action against threats, as well as a security information and event management, or

SIEM, system designed to automate the real time identification, investigation and prioritization of critical alerts.

● Third-Party Risk Management:

We use a comprehensive due diligence process to manage third-party risks, emphasizing continuous monitoring and to ensure our business partners’ cybersecurity practices meet our stringent standards.

We use a comprehensive due diligence process to manage third-party risks, emphasizing continuous

monitoring and to ensure our business partners’ cybersecurity practices meet our stringent standards.

As of the filing of this report, we do not believe

2 unchanged sentences

● We take a comprehensive and forward-looking approach to cybersecurity risk management under the oversight of our Audit Committee.

Management, including our Chief Financial Officer and our Director of Information Technology, provide regular updates to ensure a strategic, unified response to cybersecurity challenges.

Management is notified of, and monitors, cybersecurity incidents through our EDR and SIEM systems.

● Our Director of Information Technology has over 20 years of experience in information technology and five years of experience serving directly as a Chief Information Security Officer for other organizations.

networks and systems are continuously monitored by a combination of third-party service providers

and an internal cybersecurity team.

Management, including our Chief Financial Officer and our Director of Information Technology , provide regular updates to ensure a strategic,

unified response to cybersecurity challenges.

Management is notified of, and monitors, cybersecurity incidents through our EDR and SIEM

● Our Director of Information Technology has over 20 years of experience in information technology and five years of experience serving

as a Virtual Chief Information Security Officer for other organizations.

● Our networks and systems are continuously monitored by a combination of third-party service providers and an internal cybersecurity

Management is promptly notified of cybersecurity incidents.

Audit Committee is promptly notified by our management of any material cybersecurity breach.

Board of Directors is briefed at least quarterly on the state of our cybersecurity program.

internal cybersecurity team collaborates with external cybersecurity service providers, including

auditors, consultants and governmental agencies, to refine our cybersecurity measures.

service providers carry out cybersecurity risk evaluations such as periodic assessments and

vulnerability scans to pinpoint potential security flaws and suggest enhancements.

● Our Audit Committee is promptly notified by our management of any material cybersecurity breach.

● Our Board of Directors is briefed at least quarterly on the state of our cybersecurity program.

● Our internal cybersecurity team collaborates with external cybersecurity service providers,

including auditors, consultants and governmental agencies, to refine our cybersecurity measures.

These service providers carry out cybersecurity

risk evaluations such as periodic assessments and vulnerability scans to pinpoint potential security flaws and suggest enhancements.

Engagement and Continuous Improvement

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-K

Item 1B. Unresolved Staff Comments