2 unchanged sentences
The Company maintains disclosure controls and procedures (“Disclosure Controls”) as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act that are designed to ensure that information required to be disclosed in our Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the SEC rules and forms, and that such information is accumulated and communicated to management, including the Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”) as appropriate to allow timely decisions regarding required disclosure.
−Removed: The Company conducted an evaluation (the “Evaluation”), under the supervision and with the participation of the CEO and CFO, of the effectiveness of the design and operation of our Disclosure Controls as of September 30, 2025 pursuant to the Rules 13a-5(b) and 15d-15(b) of the Exchange Act.
+Added: The Company conducted an evaluation (the “Evaluation”), under the supervision and with the participation of the CEO and CFO, of the effectiveness of the design and operation of our Disclosure Controls as of March 31, 2026 pursuant to the Rules 13a-15(b) and 15d-15(b) of the Exchange Act.
In designing and evaluating the Disclosure Controls, management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives and management was required to apply judgement in evaluating its controls and procedures.
−Removed: Based on this Evaluation, due to the material weakness described below, the CEO and CFO concluded that the Company’s Disclosure Controls were not effective as of September 30, 2025 .
−Removed: Material Weaknesses
+Added: Based on this Evaluation, due to the material weakness described below, the CEO and CFO concluded that the Company’s Disclosure Controls were not effective as of March 31, 2026 .
+Added: Material Weakness
We identified previously a material weakness in our controls over the technical evaluation of accounting matters that existed as of December 31, 2023, 2024 and 2025.
4 unchanged sentences
however, it could have resulted in a material misstatement to the annual or interim consolidated financial statements that would not have been prevented or detected on a timely basis.
−Removed: Due to the material weakness, we have concluded that our internal control over financial reporting was not effective as of September 30, 2025 .
−Removed: Management’s Plan to Remediate the Previously Reported Material Weaknesses
+Added: Due to the material weakness, we have concluded that our internal control over financial reporting was not effective as of March 31, 2026 .
+Added: Management’s Plan to Remediate the Previously Reported Material Weakness
Management has implemented remediation steps to address the material weakness and to improve our internal controls.
Specifically, in late 2023, the Company engaged consultants to assist with identifying and testing the design of controls over business processes.
−Removed: The first phase of the project was completed in the first quarter of 2024 and continued through the remainder of 2024.The second phase of the project, which consists of strengthening and enhancing its internal controls over the evaluation of technical accounting matters, including hiring additional qualified accounting personnel and enhancing controls related to assessment and documentation of technical accounting matters started in 2024 and is still in progress to this date.
−Removed: As a result, the Company’s management concluded that the material weakness related to the technical evaluation of accounting matters was not fully remediated as of September 30, 2025.
+Added: The first phase of the project was completed in the first quarter of 2024 and continued through the remainder of 2024.
+Added: The second phase of the project, which consists of strengthening and enhancing its internal controls over the evaluation of technical accounting matters, including hiring additional qualified accounting personnel and
+Added: enhancing controls related to assessment and documentation of technical accounting matters started in 2024 and is still in progress to this date.
+Added: As a result, the Company’s management concluded that the material weakness related to the technical evaluation of accounting matters was not fully remediated as of March 31, 2026.
The Company will continue the engagement with outside consultants to review the revised control processes and procedures.
1 unchanged sentence
Changes in Internal Controls Over Financial Reporting
−Removed: There were no changes in internal controls over financial reporting during the three months ended September 30, 2025 that have materially affected, or are reasonably likely to materially affect, the Company’s internal controls system over financial reporting.
+Added: There were no changes in internal controls over financial reporting during the three months ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, the Company’s internal controls system 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.