9 unchanged sentences
its judgment in evaluating the benefits of possible controls and procedures relative to their costs.
−Removed: Under the supervision and with the participation
−Removed: of our management, including our Chief Executive Officer and our Chief Financial Officer, we conducted an evaluation of our disclosure
−Removed: controls and procedures, as such term is defined under Securities and Exchange Act of 1934 Rules 13a-15(f).
−Removed: Based on this evaluation,
−Removed: our Chief Executive Officer and our Chief Financial Officer concluded that the Company’s disclosure controls and procedures were
−Removed: effective as of November 30, 2024.
+Added: As of May 31, 2025, management’s
+Added: assessment identified the following material weaknesses in the Company’s internal control over financial reporting:
+Added: We continue to have a material weakness in our
+Added: internal control over financial reporting as disclosed in the February 28, 2025, Annual Report on Form 10-K, in that we have an insufficient
+Added: number of full-time personnel with an appropriate level of U.S.
+Added: GAAP knowledge and experience and ongoing training in the application
+Added: GAAP and SEC disclosure requirements commensurate with the Company’s financial reporting requirements.
+Added: Notwithstanding the identified material weaknesses,
+Added: management has concluded that the Financial Statements included in this Quarterly Report on Form 10-Q present fairly, in all material respects,
+Added: the Company’s financial position, results of operations and cash flows for the periods disclosed in conformity with U.S.
Changes in Internal Control over Financial
There have been no other changes in our internal
−Removed: control over financial reporting during our fiscal quarter ended November 30, 2024, not previously identified in our Annual Report on
−Removed: Form 10-K, for the fiscal year ended February 28, 2024 and issued on June 4, 2024 which have materially affected or are reasonably likely
+Added: control over financial reporting during our fiscal quarter ended May 31, 2025, not previously identified in our Annual Report on Form
+Added: 10-K, for the fiscal year ended February 28, 2025 and issued on June 13, 2025 which have materially affected or are reasonably likely
to materially affect our internal control over financial reporting.
3 unchanged sentences
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.