Item 4. Controls and Procedures
Item 4. Controls and Procedures
Evaluation of Disclosure Controls and Procedures
Disclosure controls and procedures
reporting as promulgated under the Exchange Act is defined as controls and procedures that are designed to ensure that information required
to be disclosed by us in the reports that we file or submit under the Exchange Act are recorded, processed, summarized and reported within
the time periods specified in the SEC rules and forms. Disclosure controls and procedures include without limitation, controls and procedures
designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is accumulated
and communicated to our management, including our Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”),
or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.
Our CEO and our CFO have evaluated
the effectiveness of the design and operation of our disclosure controls and procedures as of March 31, 2025. Based on their evaluation,
our management has concluded that as of March 31, 2025, our disclosure controls and procedures were effective.
Changes in Internal Control Over Financial Reporting
There have been no changes in
our internal control over financial reporting (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934,
as amended) that occurred during the six months ended March 31, 2025, that have materially affected, or are reasonably likely to materially
affect, our internal control over financial reporting.
Limitations on the Effectiveness of Controls
Our management, including our
CEO and CFO, does not expect that our disclosure controls and procedures or our internal controls will prevent all errors and all fraud.
A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives
of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints, and
the benefits of controls must be considered relative to their costs. Due to the inherent limitations in all control systems, no evaluation
of controls can provide absolute assurance that all control issues and instances of fraud, if any, within our company have been detected.
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Part II Other Information
Text extracted from the filing as submitted to EDGAR. Formatting, tables and exhibits are simplified for reading; the original document is authoritative for anything you rely on.