7 unchanged sentences
carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer
−Removed: and Chief Financial Officer, of the effectiveness of our disclosure controls and procedures as of June 30, 2025.
+Added: and Chief Financial Officer, of the effectiveness of our disclosure controls and procedures as of September 30, 2025.
Based on the evaluation
−Removed: of these disclosure controls and procedures, and in light of the material weaknesses found in our internal controls over financial reporting,
−Removed: our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were not effective .
−Removed: Remediation Initiatives
−Removed: an effort to remediate the identified material weaknesses and other deficiencies and enhance our internal controls, we plan to initiate
−Removed: the following series of measures to further strengthen the Company’s internal controls going forward:
−Removed: hire a reporting manager (“Internal Finance Manager”) who has the requisite relevant U.S.
+Added: of these disclosure controls and procedures, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective .
+Added: in Internal Controls over Financial Reporting
+Added: response to the previously identified internal control weaknesses, the Company has implemented improvements to its internal controls,
+Added: hiring a reporting manager (“Internal Finance Manager”) who has the requisite relevant U.S.
GAAP and SEC reporting experience
and qualifications;
−Removed: make an overall assessment on the current finance and accounting resources and hire additional accounting members with appropriate levels
−Removed: of accounting knowledge and experience;
−Removed: streamline our accounting department structure and enhance our staff’s U.S.
+Added: making an overall assessment of the current finance and accounting resources and hiring additional accounting members with appropriate
+Added: levels of accounting knowledge and experience;
+Added: streamlining our accounting department structure and enhancing our staff’s U.S.
GAAP and SEC reporting requirements on a continuous
−Removed: basis through internal training provided by the Internal Finance manager;
−Removed: participate in trainings and seminars provided by professional services firms on a regular basis to gain knowledge on regular U.S.
−Removed: /SEC reporting requirements updates;
−Removed: engage an external “Sarbanes-Oxley 404” consulting firm to help us implement Sarbanes-Oxley 404 internal controls compliance
−Removed: together with the establishment of our internal audit function.
−Removed: anticipate that these initiatives will be at least partially, if not fully, implemented by the end of fiscal year 2025.
−Removed: in Internal Controls over Financial Reporting
−Removed: was no change in the Company’s internal control over financial reporting period covered by this report that has materially affected,
−Removed: or is reasonably likely to materially affect, the Company’s internal control over financial reporting.
+Added: basis through internal training provided by our Internal Finance Manager;
+Added: participating in trainings and seminars provided by professional services firms on a regular basis to gain knowledge on regular U.S.
+Added: GAAP /SEC reporting requirements updates.
+Added: a result of these actions, we believe we have successfully remediated the identified weaknesses, and internal controls over financial
+Added: reporting are now considered effective.
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.