What changed in this filing

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Item 4. Controls and Procedures

2026-05-14 compared with 2025-11-14 · 21 added, 22 removed, 17 unchanged (72% of the section changed)

2 unchanged sentences

Changes in Internal Control over Financial Reporting

We maintain a set of disclosure controls and procedures

designed to ensure that material information required to be disclosed in our filings under the Exchange Act is recorded, processed, summarized

and reported within the time periods specified in the SEC’s rules and forms and that material information is accumulated and communicated

to our management, including our chief executive officer, who serves as our principal executive officer, and our chief financial officer,

who serves as our principal financial officer, as appropriate, to allow timely decisions regarding required disclosures.

Under the supervision, and with the participation

of our management, including our chief executive officer and our chief financial officer, we conducted an evaluation of the effectiveness,

as of September 30, 2025, of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities

Exchange Act of 1934, as amended, or the Exchange Act.

Disclosure controls and procedures include, without limitation, controls

and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits

under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive officer and

principal financial officer, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

Based upon such evaluation, our chief executive

officer and our chief financial officer have concluded that, as of September 30, 2025, our disclosure controls and procedures were, and

continue to be, ineffective because of the material weaknesses in our internal control over financial reporting due to lack of segregation

Our chief executive officer and our chief financial

officer are responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in

Exchange Act Rules 13a-15(f).

Management conducted an assessment of the effectiveness of our internal control over financial reporting

as of March 31, 2026.

In making this assessment, management used the criteria described in Internal Control-Integrated Framework

(2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”).

Our management concluded that

our internal control over financial reporting were, and continue to be ineffective, as of March 31, 2026 due to a lack of segregation

of duties (resulting from the limited number of personnel available), limited access to timely and complete information regarding the

7 unchanged sentences

to be performed by the Company.

A material weakness is a control deficiency (within

the meaning of the Public Company Accounting Oversight Board (“PCAOB”) Auditing Standard 1305) or combination of control deficiencies

that result in more than a remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented

It should be noted that any system of controls,

however well designed and operated, can provide only reasonable and not absolute assurance that the objectives of the system are met.

In addition, the design of any control system is based in part upon certain assumptions about the likelihood of certain events.

of these and other inherent limitations of control systems, there can be no assurance that any design will succeed in achieving its stated

goals under all potential future conditions, regardless of how remote.

In light of the material weakness described above,

we continue to perform additional analysis and other post-closing procedures to ensure our financial statements are prepared in accordance

Accordingly, we believe that the financial statements included in this report fairly present, in all material respects, our

financial condition, results of operations and cash flows for the periods presented.

Additional experienced personnel will be hired in

the accounting and finance department, appropriate consultants will be retained, and our accounting system will be upgraded as soon as

it becomes economically feasible and sustainable.

we performed additional analysis and other post-closing procedures to ensure our financial statements were prepared in accordance with

generally accepted accounting principles.

Accordingly, we believe that the financial statements included in this report fairly present,

in all material respects, our financial condition, results of operations and cash flows for the periods presented.

Other than as described above, there has been no

3 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