What changed in this filing

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Item 4. Controls and Procedures

2025-11-12 compared with 2025-08-19 · 22 added, 28 removed, 52 unchanged (49% of the section changed)

18 unchanged sentences

on Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate

internal control over financial reporting, as such term is defined in Exchange Act Rules 13a-15(f) and 15d-15(f).

Internal control over

financial reporting refers to the process designed by, or under the supervision of, our principal executive officer and principal financial

officer, and effected by our board of directors (the “Board”), management and other personnel, to provide reasonable assurance

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

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

to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of our assets

(2) provide reasonable assurance that transactions are recorded as necessary

to permit preparation of financial statements in accordance with accounting principles generally accepted in the United States of

America (“U.S.

GAAP”), and that our receipts and expenditures are being made only in accordance with authorization of our

management and directors;

reasonable assurance regarding prevention or timely detection of unauthorized acquisitions, use or disposition of our assets that could

have a material effect on the financial statements.

Our management is responsible for establishing

and maintaining adequate internal control over financial reporting, as such term is defined in Exchange Act Rules 13a-15(f) and 15d-15(f).

Internal control over financial reporting refers to the process designed by, or under the supervision of, our principal executive officer

and principal financial officer, and effected by our board of directors (the “Board”), management and other personnel, to

provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external

purposes in accordance with generally accepted accounting principles, and includes those policies and procedures that:

pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of our assets

provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with accounting principles generally accepted in the United States of America (“U.S.

GAAP”), and that our receipts and expenditures are being made only in accordance with authorization of our management and directors;

provide reasonable assurance regarding prevention or timely detection of unauthorized acquisitions, use or disposition of our assets that could have a material effect on the financial statements.

Internal control over financial reporting has

18 unchanged sentences

covered by this Quarterly Report.

A material weakness in internal controls is a deficiency in internal

control, or combination of control deficiencies, that adversely affects our ability to initiate, authorize, record, process, or report

external financial data reliably in accordance with U.S.

GAAP such that there is more than a remote likelihood that a material misstatement

of our annual or interim financial statements that is more than inconsequential will not be prevented or detected.

In the course of making

our assessment of the effectiveness of internal controls over financial reporting, we identified material weaknesses in our internal control

over financial reporting.

Specifically, we do not have sufficiently documented procedures or control activities in place to support

a reliable financial reporting process.

This includes an absence of controls over the review and approval of journal entries, segregation

of duties, reconciliations, and other fundamental accounting processes.

A material weakness in internal controls is a

deficiency in internal control, or combination of control deficiencies, that adversely affects our ability to initiate, authorize, record,

process, or report external financial data reliably in accordance with U.S.

GAAP such that there is more than a remote likelihood that

a material misstatement of our annual or interim financial statements that is more than inconsequential will not be prevented or detected.

In the course of making our assessment of the effectiveness of internal controls over financial reporting, we identified material weaknesses

in our internal control over financial reporting.

Specifically, we do not have sufficiently documented procedures or control activities

in place to support a reliable financial reporting process.

This includes an absence of controls over the review and approval of journal

entries, segregation of duties, reconciliations, and other fundamental accounting processes.

Based on our assessment under the criteria described

3 unchanged sentences

There has been no change in our internal control

over financial reporting, as defined in Rules 13a-15(f) of the Exchange Act, during the quarter ended June 30, 2025, that has materially

over financial reporting, as defined in Rules 13a-15(f) of the Exchange Act, during the quarter ended September 30, 2025, that has materially

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

7 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