1 unchanged sentence
Controls and Procedures
−Removed: maintain disclosure controls and procedures, as defined in Rule 13a-15(e) promulgated under the Securities Exchange Act of 1934 (the
+Added: maintain disclosure controls and procedures, as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended (the
“Exchange Act”), that are designed to ensure that information required to be disclosed by us in the reports that we file
3 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 December 31, 2025.
−Removed: Based on the evaluation
−Removed: of these disclosure controls and procedures, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls
−Removed: and procedures were effective .
+Added: and Chief Financial Officer, of the effectiveness of our disclosure controls and procedures as of June 30, 2026.
+Added: Based on this evaluation,
+Added: our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective as of June
in Internal Controls over Financial Reporting
−Removed: response to the previously identified internal control weaknesses, the Company has implemented improvements to its internal controls,
−Removed: hiring a reporting manager (“Internal Finance Manager”) who has the requisite relevant U.S.
−Removed: GAAP and SEC reporting experience
−Removed: and qualifications;
−Removed: making an overall assessment of the current finance and accounting resources and hiring additional accounting members with appropriate
−Removed: levels of accounting knowledge and experience;
−Removed: streamlining our accounting department structure and enhancing our staff’s U.S.
−Removed: GAAP and SEC reporting requirements on a continuous
−Removed: basis through internal training provided by our Internal Finance Manager;
−Removed: participating in trainings and seminars provided by professional services firms on a regular basis to gain knowledge on regular U.S.
−Removed: GAAP /SEC reporting requirements updates.
−Removed: a result of these actions, we believe we have successfully remediated the identified weaknesses, and internal controls over financial
−Removed: reporting are now considered effective.
+Added: the three months ended June 30, 2026, in connection with the acquisition of Time Is Loan Limited on May 15, 2026, the Company began integrating
+Added: the financial reporting processes and controls of Time Is Loan into the Company’s internal control over financial reporting.
+Added: processes include controls relating to loan receivables, interest income recognition, loan collections, credit loss assessment and period-end
+Added: financial reporting.
+Added: Company continues to evaluate and integrate the acquired business’s financial reporting processes into its existing internal control
+Added: Other than the changes associated with the integration of Time Is Loan described above, there were no changes in the Company’s
+Added: internal control over financial reporting during the three months ended June 30, 2026 that materially affected, or are reasonably likely
+Added: to materially affect, the Company’s 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.