What changed in this filing

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Item 4. Controls and Procedures

2026-08-12 compared with 2026-05-20 · 11 added, 22 removed, 14 unchanged (70% of the section changed)

4 unchanged sentences

our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended)

as of March 31, 2026.

as of June 30, 2026.

Disclosure controls and procedures are designed to ensure that information required to be disclosed by us in the

3 unchanged sentences

Based on this evaluation, our principal executive

officer and principal financial officer concluded that, as of March 31, 2026, our disclosure controls and procedures were effective at

officer and principal financial officer concluded that, as of June 30, 2026, our disclosure controls and procedures were effective at

the reasonable assurance level.

Management’s Report on Internal Control over Financial

This Quarterly Report on Form 10-Q does not include a report

of management’s assessment of the effectiveness of our internal control over financial reporting or an attestation report of our

registered public accounting firm due to a transition period established by rules of the Securities and Exchange Commission for newly

public companies.

As a non-accelerated filer and smaller reporting company, we are not currently required to comply with the auditor attestation

requirements of Section 404(b) of the Sarbanes-Oxley Act of 2002.

This Quarterly Report on Form 10-Q does

not include a report of management’s assessment of the effectiveness of our internal control over financial reporting or an attestation

report of our registered public accounting firm due to a transition period established by rules of the Securities and Exchange Commission

for newly public companies.

As a non-accelerated filer and smaller reporting company, we are not currently required to comply with the

auditor attestation requirements of Section 404(b) of the Sarbanes-Oxley Act of 2002.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial

reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the quarter ended March 31, 2026 that have materially

affected, or are reasonably likely to materially affect, our internal control over financial reporting.

There were no changes in our internal

control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the quarter ended June 30,

2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

OTHER INFORMATION

Legal Proceedings.

There have been no material changes to the legal

proceedings previously disclosed in Item 3 of our Registration Statement on Form 10 filed with the Securities and Exchange Commission

on March 12, 2026.

There have been no material changes to the risk factors previously disclosed in our Registration Statement on Form 10 filed with the Securities

and Exchange Commission on March 12, 2026.

Unregistered Sales of Equity Securities

and Use of Proceeds.

Defaults upon Senior Securities.

Mine Safety Disclosures.

Not applicable.

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