15 unchanged sentences
Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures.
−Removed: upon the foregoing, our Chief Executive Officer and Chief Financial Officer concluded that, as of June 30, 2021, we do not yet have sufficient
−Removed: controls and procedures to ensure that all the information required to be disclosed in our Exchange Act reports was recorded, processed,
−Removed: summarized and reported on a timely basis.
+Added: upon the foregoing, our Chief Executive Officer and Chief Financial Officer concluded that, as of September 30, 2021, we do not yet have
+Added: sufficient controls and procedures to ensure that all the information required to be disclosed in our Exchange Act reports was recorded,
+Added: processed, summarized and reported on a timely basis.
The Company intends to improve
1 unchanged sentence
As of December 31, 2020, we had identified
−Removed: the following material weaknesses, of which the items below still exist as of June 30, 2021 and through the date of this report:
+Added: the following material weaknesses, of which the items below still exist as of September 30, 2021 and through the date of this report:
The Company currently does not have automated manufacturing or purchasing systems in place to track inventory purchases, transactions, bills of material, part numbers, product costing, labor or a perpetual inventory system.
2 unchanged sentences
An enterprise planning system will also provide better management tools to analyze and plan production.
−Removed: will avoid over-purchasing or shortages of inventory.
This will avoid over-purchasing or shortages of inventory.
+Added: This will avoid over-purchasing or shortages of inventory.
We plan to implement a manufacturing and purchasing system during fiscal 2021.
3 unchanged sentences
During the three months ended
−Removed: June 30, 2021, we continued to research several Enterprise Resource Planning (ERP) software packages to determine which will be the most
−Removed: effective based on our manufacturing environment and operating processes.
−Removed: We have narrowed our selection down to two choices.
−Removed: continued to improve our manual operating processes to determine the best structure we want to put in place once we begin to design the
−Removed: new ERP, as well as access controls to streamline and strengthen our approval processes and control environment.
−Removed: We plan to select the
−Removed: new ERP in 2021.
+Added: September 30, 2021, we continued to develop our manual controls, including setting up inventory locations in production to assist in the
+Added: tracking and counting of our inventory.
+Added: We had some staffing turnover that caused a delay in the selection of the new Enterprise Resource
+Added: Planning (ERP) software package.
+Added: We plan to select the new ERP in early 2022.
OTHER INFORMATION
5 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.