17 unchanged sentences
Based upon our evaluation of our disclosure controls and procedures, our Chief Executive Officer and Chief Financial Officer concluded
−Removed: that our disclosure controls and procedures were not effective as of June 30, 2024 due to the material weaknesses in our internal controls
−Removed: over financial reporting described below.
−Removed: In light of this fact, our management has performed additional analyses, reconciliations and
−Removed: other post-closing procedures and has concluded that, notwithstanding the material weaknesses in our internal control over financial reporting,
−Removed: the consolidated financial statements for the periods covered by and included in this Quarterly Report fairly present, in all material
−Removed: respects, our financial position, results of operations and cash flows for the periods presented in conformity with generally accepted
−Removed: accounting principles.
+Added: that our disclosure controls and procedures were not effective as of September 30, 2024 due to the material weaknesses in our internal
+Added: controls over financial reporting described below.
+Added: In light of this fact, our management has performed additional analyses, reconciliations
+Added: and other post-closing procedures and has concluded that, notwithstanding the material weaknesses in our internal control over financial
+Added: reporting, the consolidated financial statements for the periods covered by and included in this Quarterly Report fairly present, in all
+Added: material respects, our financial position, results of operations and cash flows for the periods presented in conformity with generally
+Added: accepted accounting principles.
The following material weaknesses
1 unchanged sentence
Material weaknesses:
−Removed: During Q4 2023, the Company implemented NetSuite ERP system to automate operations and accounting for the San Diego and Chicago locations.
+Added: During Q4 2023, the Company implemented NetSuite ERP system to automate operations and accounting for the San Diego and Broadview locations.
We did not implement program change management and user access controls to ensure that:
11 unchanged sentences
based on the criteria established in the “Internal Integrated Framework” issued by COSO in 2013 and as a result, we did not
−Removed: maintain effective internal control over financial reporting as of June 30, 2024.
+Added: maintain effective internal control over financial reporting as of September 30, 2024.
Changes in Internal Control Over Financial Reporting
2 unchanged sentences
additional measures to remediate the underlying causes that give rise to the material weaknesses.
−Removed: During the three months ended June 30,
+Added: During the three months ended September
30, 2024, the Company has taken various actions to strengthen our internal control over financial reporting, including:
11 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.