3 unchanged sentences
In connection with the preparation of this Quarterly Report on Form 10-Q, management evaluated the Company's disclosure controls and procedures.
−Removed: The evaluation was performed under the direction of the Company's Chief Executive Officer and Chief Financial Officer to determine the effectiveness, as of March 31, 2026, of the design and operation of the Company's disclosure controls and procedures.
−Removed: Based upon that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that, as of March 31, 2026, the Company’s disclosure controls and procedures were not designed effectively to ensure timely alerting of material information relating to the Company required to be included in the Company's periodic SEC filings.
−Removed: The conclusion was reached as a result of the material weakness in internal control over financial reporting described in Item 9A of Amendment No.
−Removed: 1 to the Annual Report on Form 10-K/A for the year ended September 30, 2024 filed with the SEC on August 29, 2025.
−Removed: Notwithstanding the conclusion by our management, including our Chief Executive Officer and Chief Financial Officer, that our disclosure controls and procedures were not effective as of March 31, 2026, and notwithstanding the material weakness in our internal control over financial reporting, management, including our Chief Executive Officer and Chief Financial Officer, believes that the consolidated financial statements included in this Form 10-Q fairly present, in all material respects, the Company's consolidated financial position, results of operations, and cash flows as of and for the periods presented, in accordance with U.S.
+Added: The evaluation was performed under the direction of the Company's Chief Executive Officer and Chief Financial Officer to determine the effectiveness, as of June 30, 2026, of the design and operation of the Company's disclosure controls and procedures.
+Added: Based upon that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that, as of June 30, 2026, the Company’s disclosure controls and procedures were effective.
+Added: This conclusion was reached following management's remediation of the material weakness in internal control over financial reporting described in Item 9A of Amendment No.
+Added: 1 to the Annual Report on Form 10-K/A for the year ended September 30, 2024 filed with the SEC on August 29, 2025, and management's determination, based on testing, that the related controls were operating effectively.
INHERENT LIMITATIONS ON THE EFFECTIVENESS OF CONTROLS
3 unchanged sentences
Because of the inherent limitations in a cost-effective control system, no evaluation of controls can provide absolute assurance that misstatements due to error or fraud will not occur or that all control issues and instances of fraud, if any, within the Company have been detected.
−Removed: REMEDIATION PLAN AND STATUS
−Removed: The material weakness cannot be considered remediated until applicable controls have been designed, implemented, have operated for a sufficient period of time and management has concluded, through testing, that these controls are operating effectively.
−Removed: Although we have not remediated these control deficiencies as of March 31, 2026, management, under the oversight of the Audit Committee, has made and continues to make progress towards remediation.
−Removed: As part of our commitment to strengthening our internal control over financial reporting, management has taken certain measures including the following to remediate the material weakness:
+Added: REMEDIATION OF PREVIOUSLY IDENTIFIED MATERIAL WEAKNESS
+Added: Management, under the oversight of the Audit Committee, completed its remediation of the previously identified material weakness during the quarter ended June 30, 2026.
+Added: The remediation included the design, implementation, and operation of enhanced controls for a sufficient period of time, as well as management's testing of those controls.
+Added: Based on the results of that testing, management concluded that the controls are operating effectively and that the material weakness has been remediated as of June 30, 2026.
+Added: As part of its remediation efforts, management implemented the following actions:
• The Company engaged a third-party technical accounting consultant to assist with the identification, assessment and accounting and financial reporting impacts for certain consumer lending program agreements in the Consumer Solutions business;
−Removed: • Designed and implemented a control enhancement over the periodic review and validation of accounting policies and accounting treatment for certain consumer lending program agreements in the Consumer Solutions business to ensure both the initial and continuing compliance with relevant U.S.
−Removed: GAAP, including determining if engagement of a third-party technical accounting consultant is necessary.
−Removed: We believe that the actions outlined above will remediate the material weakness once a sufficient period of time has passed for management to conclude, through testing, that these controls are operating effectively.
−Removed: We will continue to assess the effectiveness of internal control over financial reporting and have taken steps to remediate the material weakness as expeditiously as possible.
+Added: • The Company designed and implemented an enhanced control over the periodic review and validation of accounting policies and accounting treatment for certain consumer lending program agreements within the Consumer Solutions business to help ensure both the initial and continuing compliance with applicable U.S.
+Added: GAAP, including consideration of whether engagement with a third-party technical accounting consultant was necessary.
CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING
−Removed: Management conducted an evaluation of the Company’s internal control over financial reporting to determine whether any changes occurred during the three months ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, the Company’s internal controls over financial reporting.
−Removed: Based on this evaluation, management concluded that, as of the end of the period covered by this report, other than described above, there have not been any changes in the Company’s internal controls over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) under the 1934 Act) during the fiscal second quarter to which this report relates that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.
+Added: During the quarter ended June 30, 2026, the Company implemented changes to its internal control over financial reporting as part of the remediation of the previously disclosed material weakness.
+Added: Based on management's testing and evaluation, the Company concluded that the material weakness was remediated as of June 30, 2026.
+Added: Other than these remediation activities, there were no changes in the Company's internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) under the 1934 Act) during the fiscal third quarter of 2026 that materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.
PART 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.