What changed in this filing

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Item 4. Controls and Procedures

2026-05-15 compared with 2026-03-30 · 43 added, 17 removed, 3 unchanged (95% of the section changed)

Controls and Procedures.

Evaluation of Effectiveness of Disclosure Controls and Procedures

The Sarbanes-Oxley Act requires,

among other things, that we maintain effective disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e)) that are

designed to ensure that information required to be disclosed by us in reports we file or submit under the Securities Exchange Act of 1934,

as amended, is recorded, processed, summarized and reported within the appropriate time periods, and that such information is accumulated

and communicated to the Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely discussions regarding required

Our management, with the participation

of 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 December 31, 2025.

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

Officer concluded that, as of December 31, 2025, our disclosure controls and procedures were effective.

Disclosure Controls and Procedures

Disclosure 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

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, as appropriate to allow timely decisions regarding required disclosure.

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 identified all of the information required to be disclosed,

and 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.

Evaluation of Effectiveness of Disclosure

Controls and Procedures

As required by Rules

13a-15 and 15d-15 under the Exchange Act, 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 March 31, 2026.

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 March 31, 2026, our

disclosure controls and procedures were effective.

Changes in Internal Control over Financial Reporting

During the fiscal quarter

ended December 31, 2025, there were no changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f)

and 15d-15(f) of the Exchange Act) that have materially affected, or are reasonably likely to materially affect, our internal control

over financial reporting.

PART II –

OTHER INFORMATION

During the fiscal quarter ended March 31, 2026, there were no changes

in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) that have

materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II – OTHER INFORMATION

Legal Proceedings

As a smaller reporting company,

we are not required to provide the information required by this Item.

Unregistered Sales of Equity Securities

and Use of Proceeds

Unregistered Sales of

Equity Securities

Use of Proceeds

Not applicable.

Defaults Upon Senior Securities

Mine Safety Disclosures

Not applicable.

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