What changed in this filing

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Item 4. Controls and Procedures

2025-05-20 compared with 2024-11-19 · 15 added, 15 removed, 40 unchanged (43% of the section changed)

8 unchanged sentences

Our management evaluated, with the participation of our current chief executive officer and chief financial officer (our “Certifying

Officers”), the effectiveness of our disclosure controls and procedures as of September 30, 2024, pursuant to Rule 13a-15(b) under

Officers”), the effectiveness of our disclosure controls and procedures as of March 31, 2025, pursuant to Rule 13a-15(b) under

the Exchange Act.

Based upon that evaluation, our Certifying Officers concluded that, as of September 30, 2024, our disclosure controls

and procedures were effective.

Based upon that evaluation, our Certifying Officers concluded that, as of March 31, 2025, our disclosure controls and

procedures were effective.

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

15 unchanged sentences

our Chief Financial Officer, and effected by our Board, management and other personnel, to provide reasonable assurance regarding the

reliability of financial reporting and the preparation of the financial statements for external purposes in accordance with U.S.

accepted accounting principles and includes those policies and procedures that:

(1) pertain to the maintenance of records that in reasonable

detail, accurately and fairly reflect the transactions and dispositions of the assets of the company;

(2) provide reasonable assurance

that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting

principles, and that receipts and expenditures of the Company are being made only in accordance with authorizations of management and

directors of the Company;

and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition,

use, or disposition of the Company’s assets that could have a material effect on the financial statements.

reliability of financial reporting and the preparation of the consolidated financial statements for external purposes in accordance with

generally accepted accounting principles and includes those policies and procedures that:

(1) pertain to the maintenance of records

that in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company;

reasonable assurance that transactions are recorded as necessary to permit preparation of consolidated financial statements in accordance

with generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with

authorizations of management and directors of the Company;

and (3) provide reasonable assurance regarding prevention or timely detection

of unauthorized acquisition, use, or disposition of the Company’s assets that could have a material effect on the consolidated

financial statements.

of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.

3 unchanged sentences

management, including our Chief Executive Officer and Chief Financial Officer, has conducted an assessment regarding the effectiveness

of our internal control over financial reporting as of September 30, 2024, based on the framework established in Internal Control - Integrated

of our internal control over financial reporting as of March 31, 2025, based on the framework established in Internal Control - Integrated

Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission.

Based on our assessment under the criteria

described above, management has concluded that our internal control over financial reporting was effective as of September 30, 2024.

described above, management has concluded that our internal control over financial reporting was effective as of March 31, 2025.

in Internal Control over Financial Reporting

5 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