−Removed: AND PROCEDURES
+Added: CONTROLS AND PROCEDURES
of Disclosure Controls and Procedures
−Removed: of September 30, 2025, being the end of the period covered by this Quarterly Report, our management conducted an evaluation, under the
−Removed: supervision and with the participation of our chief executive officer and chief financial officer, of the effectiveness of our disclosure
−Removed: 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
−Removed: controls and procedures are designed to provide reasonable assurance that information required to be disclosed in our reports filed or
−Removed: submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s
−Removed: rules and forms, and that such information is accumulated and communicated to our management, including our chief executive officer and
−Removed: chief financial officer, as appropriate, to allow for timely decisions regarding required disclosure.
−Removed: on that evaluation, our chief executive officer and chief financial officer concluded that, as of September 30, 2025, our disclosure
−Removed: controls and procedures were not effective due to the material weaknesses in our internal control over financial reporting as discussed
−Removed: Controls and Procedures – in the Company’s Form 10-K for the fiscal year ended December 31, 2024, under the heading
−Removed: “Management’s Annual Report on Internal Control Over Financial Reporting”.
+Added: of March 31, 2026, being the end of the period covered by this Report, our management conducted an evaluation, under the supervision
+Added: and with the participation of our chief executive officer and chief financial officer, of the effectiveness of our disclosure controls
+Added: and procedures (as defined in 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”).
+Added: on that evaluation, our chief executive officer and chief financial officer concluded that, as of March 31, 2026, our disclosure controls
+Added: and procedures were not effective due to the material weakness in our internal control over financial reporting as discussed in Item
+Added: Controls and Procedures – in the Company’s Form 10-K for the fiscal year ended December 31, 2025, under the heading “Management’s
+Added: Annual Report on Internal Control Over Financial Reporting”.
on Effectiveness of Controls and Procedures
6 unchanged sentences
in Internal Control over Financial Reporting
−Removed: the quarter ended September 30, 2025, management continued to commit resources to the remediation of the material weaknesses reported
+Added: the quarter ended March 31, 2026, management continued to commit effort and resources to the remediation of the material weakness reported
in the Company’s Form 10-K for the fiscal year ended December 31, 2025.
−Removed: Furthermore, management continued to augment its resources
−Removed: for remediating the identified deficiencies in information technology general controls and in other internal controls over financial
−Removed: for the above, there were no other changes in our internal control over financial reporting that occurred during the quarter ended September
+Added: for the above, there were no other changes in our internal control over financial reporting that occurred during the quarter ended March
31, 2026, that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
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.