What changed in this filing

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Item 4. Controls and Procedures

2025-05-20 compared with 2024-11-19 · 21 added, 31 removed, 1 unchanged (98% of the section changed)

Controls and Procedures.

of Disclosure Controls and Procedures

of the end of our quarter ended September 30, 2024, an evaluation of the effectiveness of our “disclosure controls and procedures”

(as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934) was carried out by our management,

with the participation of our Chief Executive Officer (CEO) and Chief Financial Officer (CFO).

Based upon that evaluation, the CEO and

CFO have concluded that as of the end of the quarter ended September 30, 2024, our disclosure controls and procedures are not effective

due to the material weakness in internal controls over financial reporting related to the restatement described in Note 9 to our amendment

to the Form 10-Q for the quarter ended June 30, 2023 financial statements filed with the SEC on August 4, 2023.

The material weakness

specifically related to the subsequent measurement of complex financial instruments.

address this material weakness, management has devoted, and plans to continue to devote significant effort and resources to the remediation

and improvement of its internal control over financial reporting and to provide processes and controls over the internal communication

with the Company and the financial advisors.

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

we plan to enhance these processes to better evaluate our research and understanding of the nuances of the complex accounting instruments

that apply to our financial statements.

We plan to include providing enhanced access to accounting literature, research materials and

documents 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.

Other than this issue, our

disclosure controls and procedures were effective at a reasonable assurance level and, accordingly, provided reasonable assurance that

the information requirement to be disclosed by us in reports filed under the Exchange Act is recorded, processed, summarized and reported

within the time periods specified in the SEC’s rules and forms.

in Internal Control over Financial Reporting

was no change in our internal control over financial reporting that occurred during the fiscal quarter ended September 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.

II - OTHER INFORMATION

Legal Proceedings.

See NOTE 12 – COMMITMENTS AND CONTINGENCIES.

Evaluation of Disclosure Controls and Procedures

Our management, with the participation

of our CEO and Chief Financial Officer, or CFO, has evaluated the effectiveness of

our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 (the “Exchange

Act”)), as of March 31, 2025.

Our disclosure controls and procedures were developed through a process in which our management applied

its judgment in assessing the costs and benefits of such controls and procedures, which, by their nature, can provide only reasonable

assurance regarding the control objectives.

The design of any system of disclosure controls and procedures is based in part upon various

assumptions about the likelihood of future events, and we cannot assure that any design will succeed in achieving its stated goals under

all potential future conditions, regardless of how remote.

Based on such evaluation, our CEO and CFO have concluded that as of March 31,

2025, our disclosure controls and procedures were effective to provide reasonable assurance that information required to be disclosed

by us in the reports that we file or submit under the Exchange Act (a) is recorded, processed, summarized and reported within the time

periods specified by Securities and Exchange Commission (“SEC”) rules and forms and (b) is accumulated and communicated to

our management, including our CEO and CFO, as appropriate, to allow timely decisions regarding any required disclosure.

Changes in Internal Control over Financial Reporting

has been no changes in our internal control over financial reporting identified in management’s evaluation pursuant to Rules 13a-15(d)

or 15d-15(d) under the Exchange Act during the fiscal quarter ended March 31, 2025, that materially affected, or are reasonably likely

to materially affect, our internal control over financial reporting.

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