What changed in this filing

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Item 4. Controls and Procedures

2025-10-31 compared with 2025-10-21 · 26 added, 28 removed, 11 unchanged (83% of the section changed)

1 unchanged sentence

Evaluation of Disclosure Controls and Procedures

As required by Rules 13a-15 and 15d-15 under the

Exchange Act, our Chief Executive Officer carried out an evaluation of the effectiveness of the design and operation of our disclosure

controls and procedures as of March 31, 2024.

Based upon their evaluation, our Chief Executive Officer concluded that our disclosure controls

and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) were not effective, due solely to the material weakness

in our internal control over financial reporting related to the Company’s accounting for complex financial instruments and review

procedures around key reconciliations including accruals and payables.

As a result, we performed additional analysis as deemed necessary

to ensure that our financial statements were prepared in accordance with GAAP.

Accordingly, management believes that the financial statements

included in this Quarterly Report present fairly in all material respects our financial position, results of operations and cash flows

for the period presented.

Management has identified a material weakness

in internal controls related to the accounting for complex financial instruments and review procedures around key reconciliations including

As required by Rules 13a-15 and 15d-15 under the Exchange Act, our Chief Executive Officer

carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures as of March 31, 2024.

Based upon their evaluation, our Chief Executive Officer concluded that our disclosure controls and procedures (as defined in Rules 13a-15(e)

and 15d-15(e) under the Exchange Act) were not effective, due solely to the material weakness in our internal control over financial reporting

related to the Company’s accounting for complex financial instruments and review procedures around key reconciliations including

accruals and payables.

While we have processes to identify and appropriately apply applicable accounting requirements, we plan to continue

to enhance our system of evaluating and implementing the accounting standards that apply to our financial statements, including through

enhanced analyses by our personnel and third-party professionals with whom we consult regarding complex accounting applications.

of our remediation plan can only be accomplished over time, and we can offer no assurance that these initiatives will ultimately have

the intended effects.

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 forms.

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, to allow timely decisions regarding required disclosure.

As a result, we performed additional analysis as deemed necessary to ensure that our financial statements were

prepared in accordance with GAAP.

Accordingly, management believes that the financial statements included in this Quarterly Report present

fairly in all material respects our financial position, results of operations and cash flows for the period presented.

Management has identified

a material weakness in internal controls related to the accounting for complex financial instruments and review procedures around key

reconciliations including accruals and payables.

While we have processes to identify and appropriately apply applicable accounting requirements,

we plan to continue to enhance our system of evaluating and implementing the accounting standards that apply to our financial statements,

including through enhanced analyses by our personnel and third-party professionals with whom we consult regarding complex accounting applications.

The elements of our remediation plan can only be accomplished over time, and we can offer no assurance that these initiatives will ultimately

have the intended effects.

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 forms.

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, to allow timely decisions regarding required disclosure.

Changes in Internal Control over Financial

There was no change in our internal control over

financial reporting that occurred during the three months ended March 31, 2024, covered by this Quarterly Report on Form 10-Q that has

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

There was no change in our internal control over financial reporting that occurred during

the three and six months ended June 30, 2024, covered by this Quarterly Report on Form 10-Q that has materially affected, or is reasonably

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

PART II – OTHER INFORMATION

6 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