What changed in this filing

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Item 4. Controls and Procedures

2026-05-14 compared with 2025-11-06 · 11 added, 37 removed, 2 unchanged (96% of the section changed)

Controls and Procedures

Disclosure Controls and Procedures

management, with the participation of our Chief Executive Officer and 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 September 30, 2025.

Based on this

evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were not effective

as of that date.

conclusion above reflects material weaknesses in our control environment, including (i.) insufficient accounting and financial reporting

personnel, (ii.) inadequate segregation of duties, and (iii.) insufficiently designed and documented controls (including certain IT general

controls) at the entity and transaction levels to ensure timely identification, documentation, and review of complex or non-routine transactions

and equity and insider-trading/Section 16 information.

During the third quarter of 2025, we implemented a quarterly reconciliation of officer and director brokerage records to

the Company’s stock ownership records and enhanced Section 16 monitoring procedures.

Planned remediation activities include adding

qualified accounting personnel, formalizing and documenting key controls, and strengthening systems supporting the financial close and

reporting process, subject to funding and hiring timelines.

These measures are ongoing, and there can be no assurance that they will

fully remediate the material weaknesses on the anticipated timeline.

The resignations of Jonathan Sanger (President, effective August 30, 2025) and Donald J.

Harris (Director, effective September

16, 2025) did not materially affect and are not reasonably likely to materially affect our internal control over financial reporting

or our disclosure controls and procedures.

Changes in Internal Control over Financial Reporting

for the changes described above, there were no changes in our internal control over financial reporting that occurred during the quarter

ended September 30, 2025 that have materially affected, or are reasonably likely to materially affect, our internal control over financial

As noted, during the quarter we implemented a quarterly reconciliation of officer and director brokerage records and enhanced

Section 16 monitoring procedures;

management believes these steps enhance our internal control over financial reporting but do not by

themselves remediate the material weaknesses described above.

Other Information

16(a) Beneficial Ownership Reporting Compliance

previously disclosed, certain transactions by executive officers were not timely reported on Forms 4 earlier in 2025.

No additional untimely

filings occurred during the quarter ended September 30, 2025.

Subsequent to quarter-end, on October 27, 2025, the Company filed late

and amended Forms 4 for certain executive officers to report previously unreported transactions.

The beneficial ownership presentation

in this Form 10-Q reflects these updates.

of Disclosure Controls and Procedures.

Under the supervision and with the participation of our management, including our Chief Executive

Officer and our principal financial officer, we carried out an evaluation of the effectiveness of our disclosure controls and procedures

as of March 31, 2026, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934.

Based upon that evaluation,

our Chief Executive Officer and principal financial officer concluded that our disclosure controls and procedures were effective as of

March 31, 2026 because management determined that the Company’s disclosure processes functioned effectively to provide reasonable

assurance of timely and accurate disclosure.

in Internal Control Over Financial Reporting.

There were no changes in our internal control over financial reporting during the quarter

ended March 31, 2026 that 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