What changed in this filing

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Item 4. Controls and Procedures

2023-10-18 compared with 2023-07-24 · 23 added, 24 removed, 1 unchanged (98% of the section changed)

Controls and Procedures

Evaluation of

Disclosure Controls and Procedures

Our management,

with the participation of our President and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures

pursuant to Rule 13a-15 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”) as of the end of the period

covered by this Report.

In designing and evaluating the disclosure controls and procedures, management recognizes that any controls and

procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives.

In addition, the design of disclosure controls and procedures must reflect the fact that there are resource constraints, and that management

is required to apply its judgment in evaluating the benefits of possible controls and procedures relative to their costs.

Under the supervision

and with the participation of our management, including our Chief Executive Officer and our Chief Financial Officer, we conducted an

evaluation of our disclosure controls and procedures, as such term is defined under Securities and Exchange Act of 1934 Rules 13a-15(f).

Based on this evaluation, our Chief Executive Officer and our Chief Financial Officer concluded that the Company’s disclosure controls

and procedures were effective as of May 31, 2023.

Changes in Internal

Control over Financial Reporting

There have been

no other changes in our internal control over financial reporting during our fiscal quarter ended May 31, 2023, not previously identified

in our Annual Report on Form 10-K, for the fiscal year ended February 28, 2023 and issued on May 26, 2023 which have materially affected

or are reasonably likely to materially affect our internal control over financial reporting.

II - OTHER INFORMATION

(Amounts in thousands,

except share and per share amounts)

Evaluation of Disclosure Controls and Procedures

Our management, with the participation of our

President and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures pursuant to Rule 13a-15 under

the Securities Exchange Act of 1934, as amended (the “Exchange Act”) as of the end of the period covered by this Report.

designing and evaluating the disclosure controls and procedures, management recognizes that any controls and procedures, no matter how

well designed and operated, can provide only reasonable assurance of achieving the desired control objectives.

In addition, the design

of disclosure controls and procedures must reflect the fact that there are resource constraints, and that management is required to apply

its judgment in evaluating the benefits of possible controls and procedures relative to their costs.

Under the supervision and with the participation

of our management, including our Chief Executive Officer and our Chief Financial Officer, we conducted an evaluation of our disclosure

controls and procedures, as such term is defined under Securities and Exchange Act of 1934 Rules 13a-15(f).

Based on this evaluation,

our Chief Executive Officer and our Chief Financial Officer concluded that the Company’s disclosure controls and procedures were

effective as of August 31, 2023.

Changes in Internal Control over Financial

There have been no other changes in our internal

control over financial reporting during our fiscal quarter ended August 31, 2023, not previously identified in our Annual Report on Form

10-K, for the fiscal year ended February 28, 2023 and issued on May 26, 2023 which have materially affected or are reasonably likely to

materially affect our internal control over financial reporting.

PART II - OTHER INFORMATION

(Amounts in thousands, except share and per

share amounts)

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