What changed in this filing

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Item 4. Controls and Procedures

2026-08-12 compared with 2026-05-14 · 22 added, 15 removed, 23 unchanged (62% of the section changed)

2 unchanged sentences

Changes in Internal Control over Financial Reporting

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

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.

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 June 30, 2026, 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 June 30, 2026, 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

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

5 unchanged sentences

Management is also working with the CRO to improve the timeliness and completeness

of the data reported to the Company to address this material weakness, as well as conducting increased analytical analysis of such data

to be performed by the Company.

of the data reported to the Company to address this material weakness, as well as conducting increased analysis of such data 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

that result in a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented

It should be noted that any system of controls,

8 unchanged sentences

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

change in our internal control over financial reporting during our most recent calendar quarter that has materially affected, or is reasonably

likely to materially affect, our internal control over financial reporting.

Other than as described above, there has been

no change in our internal control over financial reporting during our most recent fiscal quarter that has materially affected, or is

reasonably likely to materially affect, our 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.

What changed 10-Q

Item 4. Controls and Procedures