What changed in this filing

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Item 4. Controls and Procedures

2026-04-15 compared with 2026-04-15 · 28 added, 27 removed, 4 unchanged (93% of the section changed)

Controls and Procedures

Evaluation of Disclosure Controls and Procedures

As of the end of the period covered by this Quarterly

Report on Form 10Q/A, we carried out an evaluation under the supervision and with the participation of our management, including the Chief

Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures

as defined in Exchange Act Rules 13a-15(e) and 15d-15(e).

Based upon that evaluation, the Chief Executive Officer and Chief Financial

Officer concluded that as of September 30, 2025, our disclosure controls and procedures were not effective due to the material weakness

in our internal control over financial reporting described below.

Management identified a material weakness in internal control over financial reporting related to the identification,

evaluation, and accounting for certain embedded conversion features that should have been bifurcated from the related host instruments

and accounted for as derivative liabilities at fair value in accordance with ASC 815, and the accretion of original issue discount and

debt issuance costs associated with the host instruments using the effective interest method over the appropriate accretion period.

a result of this material weakness, management concluded that the Company’s disclosure controls and procedures were not effective

as of September 30, 2025.

of Disclosure Controls and Procedures

As of the end of the period covered by this

Quarterly Report on Form 10Q/A, we carried out an evaluation under the supervision and with the participation of our management,

including the Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our

disclosure controls and procedures as defined in Exchange Act Rules 13a-15(e) and 15d-15(e).

Based upon that evaluation, the Chief

Executive Officer and Chief Financial Officer concluded that as of June 30, 2025, our disclosure controls and procedures were not

effective due to the material weakness in our internal control over financial reporting described below.

Management identified a material

weakness in internal control over financial reporting related to the identification, evaluation, and accounting for certain embedded conversion

features that should have been bifurcated from the related host instruments and accounted for as derivative liabilities at fair value

in accordance with ASC 815, and the accretion of original issue discount and debt issuance costs associated with the host instruments

using the effective interest method over the appropriate accretion period.

As a result of this material weakness, management concluded

that the Company’s disclosure controls and procedures were not effective as of June 30, 2025.

Remediation Plan for the Material Weakness

Management is in the process of implementing remediation

measures to address the material weakness discovered in connection with the preparation of this Form 10-Q/A, including enhancing its accounting

review procedures for complex financial instruments, engaging additional external resources with expertise in derivative valuations, internal

procedures to evaluate accounting treatment under ASC 815, and strengthening its controls around the review and approval of significant

accounting estimates and elections.

Management may determine to take additional measures to address the material weakness or modify the

remediation efforts described above.

The material weakness will be considered remediated after applicable controls operate for a sufficient

period of time, and management has concluded that the controls are effective.

Management is in the process of implementing

remediation measures to address the material weakness discovered in connection with the preparation of this Form 10-Q/A, including

enhancing its accounting review procedures for complex financial instruments, engaging additional external resources with expertise

in derivative valuations, internal procedures to evaluate accounting treatment under ASC 815, and strengthening its controls around

the review and approval of significant accounting estimates and elections.

Management may determine to take additional measures to

address the material weakness or modify the remediation efforts described above.

The material weakness will be considered remediated

after applicable controls operate for a sufficient period of time, and management has concluded that the controls are effective.

Changes in Internal Controls over Financial Reporting

No change in our internal control over financial

reporting (as defined in Rules 13a-15(f) or 15d-15(f) under the Exchange Act) was identified in the evaluation required by Rule 13a-15(d)

or 15d-15(d) under 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.

No change in our internal control over financial reporting

(as defined in Rules 13a-15(f) or 15d-15(f) under the Exchange Act) was identified in the evaluation required by Rule 13a-15(d) or 15d-15(d)

under the Exchange Act during the quarter ended June 30, 2025 that has materially affected, or is 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/A

Item 4. Controls and Procedures