CONTROLS AND PROCEDURES
−Removed: Evaluation of Disclosure Controls and Procedures
+Added: Evaluation of Disclosure
+Added: Controls and Procedures
We have established disclosure
13 unchanged sentences
identified the following material weakness:
−Removed: · We do not have sufficient resources in our accounting department, which restricts our ability to perform
−Removed: sufficient reviews and approval of manual journal entries posted to the general ledger and to consistently execute review procedures over
−Removed: general ledger account reconciliations, financial statement preparation and accounting for non-routine transactions.
+Added: We do not have sufficient
+Added: resources in our accounting department, which restricts our ability to perform sufficient reviews and approval of manual journal entries
+Added: posted to the general ledger and to consistently execute review procedures over general ledger account reconciliations, financial statement
+Added: preparation and accounting for non-routine transactions.
A material weakness is a control
16 unchanged sentences
Changes in Internal Control
−Removed: Except as detailed above,
−Removed: during the quarter ended July 31, 2025, there was no change in our internal control over financial reporting that materially affected,
−Removed: or is reasonably likely to materially affect, our internal control over financial reporting.
+Added: During the quarter ended October
+Added: 31, 2025, there was no change in our internal control over financial reporting that materially affected, or is reasonably likely to materially
+Added: affect, our internal control over financial reporting.
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.