What changed in this filing

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Item 1B. Unresolved Staff Comments

2025-06-13 compared with 2024-06-04 · 27 added, 32 removed, 25 unchanged (70% of the section changed)

2 unchanged sentences

Risk Management and

The Company's policies

and practices are based on frameworks and standards that address risks through a comprehensive, cross-functional approach that assess,

The Company’s policies and

practices are based on frameworks and standards that address risks through a comprehensive, cross-functional approach that assess,

identify, monitor, and mitigate material risks from cybersecurity threats as part of the overall enterprise risk management

5 unchanged sentences

to assist in network monitoring and control testing, among other functions of similar capacity.

The Company's cybersecurity

program focuses on the following areas:

● Technological

safeguards that are designed to protect the Company's information systems from cybersecurity threats, including the prevention and detection

of systems, access controls, and firewalls, which the Company assesses the vulnerability and cybersecurity threat and makes necessary

improvements.

● Utilization

of third parties as part of the Company's risk-based approach in identifying and overseeing cybersecurity risks.

Company maintains an incident plan that addresses the Company’s response to a cybersecurity event, which is periodically reviewed

While the Company is

working to adopt the National Institute of Standards and Technology ("NIST") cybersecurity framework, the Company's on-going

investment in information systems and utilization of external 3rd parties represents the best means for extensively testing

both the design and operational effectiveness of cybersecurity controls, and to ensure continuity and functionality of the Company's

operating systems.

As of the date of this

report, the Company has not experienced any material cybersecurity events.

However, the presence of new or more advanced forms

of cybersecurity threats could have a material and adverse impact on the business, results of operations, and financial position.

For further discussion relating to this topic, see Item 1A.

Risk Factors "The Company's information technology systems may

be negatively affected by cybersecurity threats."

The Audit Committee of

the Board of Director's has the responsibility of overseeing the Company's cybersecurity risks.

The Company’s

cybersecurity program focuses on the following areas:

● Technological safeguards that are designed to protect the Company’s information systems from cybersecurity threats, including the prevention and detection of systems, access controls, and firewalls, which the Company assesses the vulnerability and cybersecurity threat and makes necessary improvements.

● Utilization of third parties as part of the Company’s risk-based approach in identifying and overseeing cybersecurity risks.

● The Company maintains an incident plan that addresses the Company’s response to a cybersecurity event, which is periodically reviewed and updated.

While the Company is working

to adopt the National Institute of Standards and Technology (“NIST”) cybersecurity framework, the Company’s on-going investment

in information systems and utilization of external 3rd parties represents the best means for extensively testing both the design

and operational effectiveness of cybersecurity controls, and to ensure continuity and functionality of the Company’s operating systems.

As of the date of this report, the

Company has not experienced any material cybersecurity events.

However, the presence of new or more advanced forms of cybersecurity

threats could have a material and adverse impact on the business, results of operations, and financial position.

discussion relating to this topic, see Item 1A.

Risk Factors “The Company’s information technology systems may be negatively

affected by cybersecurity threats.

The Audit Committee of the

Board of Director’s has the responsibility of overseeing the Company’s cybersecurity risks.

The Chief Financial Officer provides

9 unchanged sentences

for assessing, monitoring, and managing the Company’s cybersecurity risks.

The IT Director, along

with members of management, inform the Audit Committee on cybersecurity risks by providing periodic updates regarding (i) Status of ongoing

The IT Director, along with

members of management, inform the Audit Committee on cybersecurity risks by providing periodic updates regarding (i) Status of ongoing

cybersecurity initiatives and strategies, (ii) The overall state of the Company’s security program and potential exposure to risks, and

2 unchanged sentences

significant developments in cybersecurity risks, ensuring the Audit Committee’s oversight is proactive and responsive.

In addition to periodic updates to the Audit Committee, the IT Director,

in his capacity, regularly informs the Chief Executive Officer ("CEO") and the Chief Financial Officer ("CFO") regarding

matters related to cybersecurity risks and incidents.

This ensures the highest level of management are informed of potential risks

associated with cybersecurity that could have a material and adverse effect on the Company.

In addition to periodic updates

to the Audit Committee, the IT Director, in his capacity, regularly informs the Chief Executive Officer (“CEO”) and the Chief

Financial Officer (“CFO”) regarding matters related to cybersecurity risks and incidents.

This ensures the highest level

of management are informed of potential risks associated with cybersecurity that could have a material and adverse effect on the

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-K

Item 1B. Unresolved Staff Comments