7 unchanged sentences
Internal Control over Financial Reporting
−Removed: Internal control over financial reporting is defined in Rule 13a-15(f) promulgated under the Exchange Act as a process designed by, or under the supervision of, our principal executive and principal financial officers and effected by our Board, management, and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S.
+Added: Internal control over financial reporting is defined in Rule 13a-15(f) promulgated under the Exchange Act as a process designed by, or under the supervision of, our principal executive and principal financial officers and effected by our Board, management, and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of the consolidated financial statements for external purposes in accordance with U.S.
generally accepted accounting principles ("GAAP") and includes those policies and procedures that:
• pertain to the maintenance of records that in reasonable detail accurately and fairly reflect our transactions and dispositions of our assets;
−Removed: • provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with GAAP, and that our receipts and expenditures are being made only in accordance with authorizations of our management and directors;
−Removed: • provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on the financial statements.
+Added: • provide reasonable assurance that transactions are recorded as necessary to permit preparation of the consolidated financial statements in accordance with GAAP, and that our receipts and expenditures are being made only in accordance with authorizations of our management and directors;
+Added: • provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on the consolidated financial statements.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.
6 unchanged sentences
Based on management's assessment and the criteria set forth by COSO, our management determined that our internal control over financial reporting was effective at December 31, 2024.
−Removed: The effectiveness of our internal control over financial reporting at December 31, 2023 has been audited by Ernst & Young LLP, an independent registered public accounting firm (PCAOBID:
+Added: The effectiveness of our internal control over financial reporting at December 31, 2024 has been by Ernst & Young LLP, an independent registered public accounting firm (PCAOBID:
42 ), as stated in their report that appears below.
5 unchanged sentences
(the Company) maintained, in all material respects, effective internal control over financial reporting as of December 31, 2024, based on the COSO criteria.
−Removed: We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheets of the Company as of December 31, 2023 and 2022, the related consolidated statements of operations and comprehensive loss, changes in convertible preferred stock and stockholders’ equity and cash flows for each of the three years in the period ended December 31, 2023, and the related notes and the financial statement schedules listed in the Index at Item 15 and our report dated March 14, 2024 expressed an unqualified opinion thereon.
+Added: We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheets of the Company as of December 31, 2024 and 2023, the related consolidated statements of operations and comprehensive loss, changes stockholders’ equity and cash flows for each of the three years in the period ended December 31, 2024, and the related notes and financial statement schedules listed in the Index at Item 15(a) and our report dated March 3, 2025 expressed an unqualified opinion thereon.
Basis for Opinion
18 unchanged sentences
Other Information.
−Removed: During the year ended December 31, 2023, none of the Company’s directors or officers (as defined in Rule 16a-1(f) of the Exchange Act) adopted or terminated a Rule 10b5-1 trading arrangement or non-Rule 10b5-1 trading arrangement (as such terms are defined in Item 408(a) of Regulation S-K of the Securities Act).
+Added: During the year ended December 31, 2024, none of the Company’s directors or officers (as defined in Rule 16a-1(f) of the Exchange Act) adopted or terminated (including by modification) a Rule 10b5-1 trading arrangement or non-Rule 10b5-1 trading arrangement (as such terms are defined in Item 408(a) of Regulation S-K of the Securities Act).
Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.
25 unchanged sentences
8-K 001-39252 3.1 01/12/2021
−Removed: 3.2 Amended and Restated Bylaws of the Registrant
+Added: 3.2 Second Amended and Restated Bylaws of the Registrant
8-K 001-39252 3.1
19 unchanged sentences
10-K 001-39252 10.12 02/28/2022
−Removed: Employment Agreement, effective as of March 14, 2022, between the Registrant and Joseph Martin
−Removed: 10-Q 001-39252 10.1 05/09/2022
−Removed: 10.9* Employment Agreement, dated as of May 11, 2022, between the Registrant and Scott J.
+Added: Employment Agreement, effective as of April 29 , 2024, between the Registrant and Peter Kuipers
10-Q 001-39252 10.1 11/08/2024
1 unchanged sentence
10-Q 001-39252 10.2 08/08/2022
−Removed: 10.11* Employment Agreement, dated as of July 18, 2022, between the Registrant and Brady Priest
+Added: Employment Agreement, effect ive as of July 18, 2022, between the Registrant and Brady Priest
001-39252 10.14 03/01/2023
8 unchanged sentences
Employment Agreement, dated as of March 8, 2024, between the Registrant and Karen Soares.
+Added: 001-39252 10.16
Agreement for the Provision of Interim Management Service, dated as of December 22, 2023 between the Registrant and AP Services, LLC.
+Added: 001-39252 10.17
+Added: Insider Trad ing Policy
List of Subsidiaries
8 unchanged sentences
Clawback Policy
+Added: 001-39252 97.1
101.INS Inline XBRL Instance Document – the instance document does not appear in the Interactive Data File because XBRL tags are embedded within the Inline XBRL document.
6 unchanged sentences
_____________
−Removed: † Furnished herewith.
* Indicates a management contract or compensatory plan or arrangement.
11 unchanged sentences
March 3, 2025
−Removed: /s/ Terrence Ronan
−Removed: Interim Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer) Date:
+Added: /s/ Peter Kuipers Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer) Date:
March 3, 2025
−Removed: Terrence Ronan
+Added: Peter Kuipers
/s/ Vivek Garipalli Director and Executive Chair Date:
20 unchanged sentences
March 3, 2025
+Added: /s/ Thomas L.
+Added: Director Date:
+Added: March 3, 2025
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.