What changed in this filing

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Item 4. Controls and Procedures

2026-08-07 compared with 2026-05-15 · 18 added, 8 removed, 13 unchanged (67% of the section changed)

7 unchanged sentences

to our management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.

As required by Rules 13a-15 and 15d-15 under the Exchange Act, our Chief

Executive Officer and Chief Financial Officer carried out an evaluation of the effectiveness of the design and operation of our disclosure

controls and procedures as of March 31, 2026.

Based upon their evaluation, our Chief Executive Officer and Chief Financial Officer concluded

that during the period covered by this report, our disclosure controls and procedures (as defined in Rules 13a-15 (e) and 15d-15 (e) under

the Exchange Act) were not effective at a reasonable assurance level and, accordingly, provided reasonable assurance that the information

required to be disclosed by us in reports filed under the Exchange Act is recorded, processed, summarized and reported within the time

periods specified in the SEC’s rules and forms.

required by Rules 13a-15 and 15d-15 under the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation

of the effectiveness of the design and operation of our disclosure controls and procedures as of June 30, 2026.

Based upon their evaluation,

our Chief Executive Officer and Chief Financial Officer concluded that during the period covered by this report, our disclosure controls

and procedures (as defined in Rules 13a-15 (e) and 15d-15 (e) under the Exchange Act) were not effective at a reasonable assurance level ,

due to the material weaknesses in our internal controls as a result of the lack of segregation of duties within account processes due

to limited personnel and insufficient written policies and procedures for accounting, IT and financial reporting and record keeping.

We do not expect that our disclosure controls and procedures will prevent all errors and all instances of fraud.

Disclosure controls and procedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that

the objectives of the disclosure controls and procedures are met.

Further, the design of disclosure controls and procedures must reflect

the fact that there are resource constraints, and the benefits must be considered relative to their costs.

Because of the inherent limitations

in all disclosure controls and procedures, no evaluation of disclosure controls and procedures can provide absolute assurance that we

have detected all our control deficiencies and instances of fraud, if any.

The design of disclosure controls and procedures also is based

partly on certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving

its stated goals under all potential future conditions.

in Internal Control over Financial Reporting

4 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.

What changed 10-Q

Item 4. Controls and Procedures