What changed in this filing

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Item 4. Controls and Procedures

2024-08-07 compared with 2024-05-14 · 18 added, 19 removed, 19 unchanged (66% of the section changed)

1 unchanged sentence

Evaluation of Disclosure Controls and Procedures

Our management, with the participation of our

Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures (as defined

in Rule 13a-15(e) of the Exchange Act) as of the end of the period covered by this report.

Based on that evaluation, our Chief Executive

Officer and Chief Financial Officer concluded that our disclosure controls and procedures as of the end of the period covered by this

report were not effective at a reasonable assurance level due to the material weaknesses in internal control over financial reporting.

The Company’s disclosure controls and procedures are designed to provide reasonable assurance that information required to be disclosed

by us in reports that we file or submit under the Exchange Act (i) is recorded, processed, summarized and reported within the time periods

specified in the SEC’s rules and forms;

and (ii) accumulated and communicated to management, including our Chief Executive Officer

and Chief Financial Officer, as appropriate, to allow timely discussions regarding required disclosure.

We believe that a control system,

no matter how well designed and operated, cannot provide absolute assurance that the objectives of the control system are met, and no

evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been

Our management, with the participation of our Chief

Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures (as defined in Rule

13a-15(e) of the Exchange Act) as of the end of the period covered by this report.

Based on that evaluation, our Chief Executive Officer

and Chief Financial Officer concluded that our disclosure controls and procedures as of the end of the period covered by this report were

effective after taking remedial actions to address the material weaknesses in internal control over financial reporting reported in prior

The Company’s disclosure controls and procedures are designed to provide reasonable assurance that information required

to be disclosed by us in reports that we file or submit under the Exchange Act (i) is recorded, processed, summarized and reported within

the time periods specified in the SEC’s rules and forms;

and (ii) accumulated and communicated to management, including our Chief

Executive Officer and Chief Financial Officer, as appropriate, to allow timely discussions regarding required disclosure.

We believe that

a control system, no matter how well designed and operated, cannot provide absolute assurance that the objectives of the control system

are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within a

company have been detected.

Changes in Internal Control Over Financial Reporting

2 unchanged sentences

The following

remedial actions have been taken during the quarter ended March 31, 2024:

remedial actions have been taken during the six months ended June 30, 2024:

Completed the internal control documentation along with engaging outside consultants to assist in the design, implementation and documentation of internal controls to address the relevant risks;

Performed risk-based scoping activities to identify key business processes, and engaged an outside internal control specialist team to assist in designing, documenting, and implementing internal controls to address relevant risks;

Implemented the internal control procedures identified

in the scoping and documentation processes;

Hired additional accounting resources with appropriate levels of experience, including a new Chief Financial Officer in 2023;

5 unchanged sentences

address control deficiencies or modify certain of the remediation measures described above.

While progress has been made to enhance our internal

control over financial reporting, we are still in the process of implementing these processes, procedures, and controls.

Additional time

is required to complete this phase and to assess and ensure the sustainability of these procedures.

We believe the above actions will

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.

What changed 10-Q

Item 4. Controls and Procedures