What changed in this filing

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Item 4. Controls and Procedures

2026-05-14 compared with 2025-12-11 · 25 added, 21 removed, 1 unchanged (98% of the section changed)

CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We carried out an evaluation of the effectiveness

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

as of September 30, 2025.

This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer

and our Chief Financial Officer.

Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as

of September 30, 2025, our disclosure controls and procedures were not effective due to the presence of material weaknesses in internal

control over financial reporting.

weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there

is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented

or detected on a timely basis.

Management has identified the following material weaknesses which have caused management to conclude that,

as of September 30, 2025, our disclosure controls and procedures were not effective:

(i) inadequate segregation of duties and effective

risk assessment;

and (ii) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements

and application of both US GAAP and SEC guidelines.

Changes in Internal Control over Financial

Not applicable.

PART II - OTHER INFORMATION

controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in

our reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods

specified in the SEC’s rules and forms.

Disclosure controls and procedures include, without limitation, controls and

procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is

accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, to allow timely

decisions regarding required disclosure

of Disclosure Controls and Procedures

on an evaluation under the supervision and with the participation of the Company’s management, the Company’s Chief Executive

Officer and Chief Financial Officer have concluded that the Company’s disclosure controls and procedures as defined in Rules 13a-15(e)

and 15d-15(e) under the Exchange Act were not effective as of March 31, 2026, due to a material weakness in internal control over financial

reporting related to (i) inadequate segregation of duties and effective risk assessment and (ii) insufficient written policies and procedures

for accounting and financial reporting with respect to the requirements and application of both GAAP and SEC guidelines.

Plan for Material Weakness

Company, with oversight from our Audit Committee, is in the process of developing and implementing its remediation plan specific to the

material weakness, which is expected to include the adequate segregation of duties, effective risk assessment and implementation of written

policies and procedures for accounting and financial reporting.

However, the material weakness will not be considered remediated until

the applicable remedial controls operate for a sufficient period of time, and management has concluded, through testing, that the related

controls are operating effectively.

in Internal Control over Financial Reporting

were no changes in our internal control over financial reporting (as such term is defined in the Exchange Act) that occurred during the

quarter ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over

financial reporting.

II - OTHER INFORMATION

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