What changed in this filing

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Item 4. Controls and Procedures

2025-05-07 compared with 2024-11-06 · 7 added, 25 removed, 13 unchanged (71% 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.

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 September 30, 2024.

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.

Report on Internal Controls Over Financial Reporting

We are not currently required to certify and

report on our internal controls as defined by Section 404 of the Sarbanes-Oxley Act.

Only in the event that we are deemed to be a large

accelerated filer and accelerated filer will we be required to comply with the independent registered public accounting firm attestation

Further, for as long as we remain an emerging growth company as defined in the JOBS Act, we intend to take advantage of certain

exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including,

but not limited to, not being required to comply with the independent registered public accounting firm attestation requirement.

As on September 30, 2024, we have not completed an assessment, nor

have our auditors tested our systems, of internal controls.

We expect to assess the internal controls of our target business or businesses

prior to the completion of our initial business combination and, if necessary, to implement and test additional controls as we may determine

are necessary in order to state that we maintain an effective system of internal controls.

A target business may not be in compliance

with the provisions of the Sarbanes-Oxley Act regarding the adequacy of internal controls.

Quarterly Report on Form 10-Q does not include a report of management’s assessment regarding internal control over financial reporting

or an attestation report of our independent registered public accounting firm due to a transition period established by rules of the

SEC for newly public companies.

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, 2025.

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.

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