What changed in this filing

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Item 4. Controls and Procedures

2022-11-09 compared with 2022-08-09 · 20 added, 16 removed, 17 unchanged (68% of the section changed)

AND PROCEDURES

CONTROLS AND PROCEDURES

of Disclosure Controls and Procedures

of June 30, 2022, being the end of the period covered by this Report, our management conducted an evaluation, under the supervision and

with the participation of our chief executive officer and chief financial officer, of the effectiveness of our disclosure controls and

procedures (as defined in Rule 13a-15(e) and Rule 15d15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange

of September 30, 2022, being the end of the period covered by this Report, our management conducted an evaluation, under the supervision

and with the participation of our chief executive officer and chief financial officer, of the effectiveness of our disclosure controls

and procedures (as defined in Rule 13a-15(e) and Rule 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange

controls and procedures are designed to provide reasonable assurance that information required to be disclosed in our reports filed or

2 unchanged sentences

chief financial officer, as appropriate, to allow for timely decisions regarding required disclosure.

on that evaluation, our chief executive officer and chief financial officer concluded that, as of June 30, 2022, our disclosure controls

and procedures were not effective due to the material weaknesses in our internal control over financial reporting as discussed in Item

Controls and Procedures – in the Company’s Form 10-K for the fiscal year ended December 31, 2021, under the heading “Management’s

Report on Internal Control Over Financial Reporting” and that continued to exist as of June 30, 2022.

As part of its ongoing remediation

initiative, and with the help of an outside firm, management has reviewed the design of management and analytical review controls associated

with the financial close, revenue and inventory processes and has strengthened related compensating controls.

We believe these actions

are sufficient to remediate this material weakness.

We will continue to test the operational effectiveness of the underlying controls

during the third and fourth quarters of 2022.

on that evaluation, our chief executive officer and chief financial officer concluded that, as of September 30, 2022, our disclosure

controls and procedures were not effective due to the material weakness in our internal control over financial reporting as discussed

Controls and Procedures – in the Company’s Form 10-K for the fiscal year ended December 31, 2021, under the heading

“Management’s Report on Internal Control Over Financial Reporting”.

on Effectiveness of Controls and Procedures

6 unchanged sentences

in Internal Control over Financial Reporting

the above, there were no other changes in our internal control over financial reporting that occurred during the quarter ended June 30,

part of its ongoing remediation initiative, and with the help of an outside firm, management has reviewed the design of management and

analytical review controls associated with the financial close, revenue and inventory processes and has strengthened related compensating

In addition, management has validated the operational effectiveness of its remediation of the reported material weakness and

found it to be effective.

We believe these actions are sufficient to remediate this material weakness.

We will continue to test the operational

effectiveness of the underlying controls during the fourth quarter of 2022 and come to a final determination in the matter so as to appropriately

integrate the outcome in management’s assessment of Internal Controls over Financial reporting as of December 31, 2022.

the quarter, management continued to commit substantial resources to the ongoing evaluation of the internal control over financial reporting

of its previously exempted subsidiary, Blue Corner N.V.

the above, there were no other changes in our internal control over financial reporting that occurred during the quarter ended September

30, 2022, that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

II - OTHER INFORMATION

LEGAL PROCEEDINGS.

a description of our legal proceedings, see Note 11 – Commitments and Contingencies – Litigation and Disputes in Part 1, Item

1 unchanged sentence

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