What changed in this filing

/stocks — the workspaceLOADING

Item 4. Controls and Procedures

2023-12-14 compared with 2023-06-14 · 18 added, 16 removed, 11 unchanged (76% of the section changed)

8 unchanged sentences

management, with the participation of our principal executive officer and principal accounting and financial officer, has evaluated the

effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act), as of the

end of the period covered by this Quarterly Report on Form 10-Q.

Our management recognizes that any controls and procedures, no matter

how well designed and operated, can provide only reasonable assurance of achieving their objectives and our management necessarily applies

its judgment in evaluating the cost-benefit relationship of possible controls and procedures.

Based on such evaluation, our principal

executive officer and principal accounting and financial officer have concluded that as of April 30, 2023, our disclosure controls and

procedures were not effective as a result of material weaknesses in our internal control over financial reporting.

We continue to implement

plans that are improving these material weaknesses, including implementation of independent review and approval of transactions and reconciliations

in certain processes through hiring additional personnel and segregating duties amongst our team.

We have instituted processes to document

and retain evidence to support reviews and reconciliations.

effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act

of 1934 under the Securities Exchange Act of 1934, as amended, or the Exchange Act), as of the end of the period covered by this Quarterly Report on Form 10-Q.

Our management recognizes that any controls and procedures, no matter how well designed and operated, can provide

only reasonable assurance of achieving their objectives and our management necessarily applies its judgment in evaluating the cost-benefit

relationship of possible controls and procedures.

Based on such evaluation, our principal executive officer and principal accounting

and financial officer have concluded that as of October 31, 2023, our disclosure controls and procedures were effective at the reasonable

assurance level.

in Internal Control over Financial Reporting

have not been material changes in our internal control over financial reporting during the quarter ended April 30, 2023, that have materially

affected, or are reasonably likely to materially affect, our internal control over financial reporting, except for our remediation efforts

described above.

have not been material changes in our internal control over financial reporting during the quarter ended October 31, 2023, that have

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

II - OTHER INFORMATION

Legal Proceedings.

Risk Factors.

of the date of this Quarterly Report on Form 10-Q, there have been no material changes from the risk factors previously disclosed in

our Annual Report for the year ended July 31, 2023.

Unregistered Sales of Equity Securities and Use of Proceeds.

were no unregistered sales of equity securities during the three months ended October 31, 2023.

Defaults Upon Senior Securities.

Mine Safety Disclosures.

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