What changed in this filing

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Item 4. Controls and Procedures

2025-08-14 compared with 2025-07-11 · 38 added, 8 removed, 13 unchanged (78% of the section changed)

4 unchanged sentences

procedures, as defined in Rules 13a – 15(e) and 15d – 15(e) under the Securities Exchange Act of 1934, as amended, or Exchange

Act, as of the end of the period covered by this Report.

Our disclosure controls and procedures are designed to provide reasonable, not

absolute, assurance that the objectives of our disclosure control system are met.

Because of inherent limitations in all control systems,

no evaluation of controls can provide absolute assurance that all control issues, if any, within a company have been detected.

Act, as of the end of the period covered by this Quarterly Report on Form 10-Q.

Our Chief Financial Officer

is responsible for establishing and maintaining adequate internal control over financial reporting.

Internal control over financial reporting

is defined in Rules 13a-15(f) and 15d-15(f) promulgated under the Exchange Act as a process designed by, or under the supervision of,

our principal executive and principal financial officers, or persons performing similar functions, and effected by our Board, senior management

and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial

statements for external purposes in accordance with U.S.

Because of its inherent limitations,

internal control over financial reporting may not prevent or detect misstatements.

Also, projections of any evaluation of effectiveness

to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of

compliance with the policies or procedures may deteriorate.

We continue to review our internal control over financial reporting and may

from time to time make changes aimed at enhancing their effectiveness and to ensure that our systems evolve with our business.

Our disclosure controls and

procedures are designed to provide reasonable, not absolute, assurance that the objectives of our disclosure control system are met.

of inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues, if any,

within a company have been detected.

Under the supervision and

with the participation of management, including the Chief Executive Officer and Chief Financial Officer, we conducted an evaluation of

the effectiveness of our internal control over financial reporting based on the framework in “Internal Control — Integrated

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

on that evaluation, our Chief Executive Officer and our Chief Financial Officer concluded that, because of certain material weaknesses

in our internal controls over financial reporting, our disclosure controls and procedures were not effective as of March 31, 2025.

in our internal controls over financial reporting, our disclosure controls and procedures were not effective as of June 30, 2025.

material weaknesses relate to a lack of segregation of duties between accounting and other functions and the absence of sufficient depth

of in-house accounting personnel with the ability to properly account for complex transactions.

Notwithstanding the control

deficiencies described in this section, we have performed additional analyses and other procedures to enable management to conclude that

our consolidated financial statements included in this Quarterly Report on Form 10-Q fairly present, in all material respects, our financial

condition and results of operations as of and for the six months ended June 30, 2025.

Limitations on Effectiveness of Controls and

In designing and evaluating the disclosure controls

and procedures and internal control over financial reporting, 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.

In addition, the design of disclosure

controls and procedures and internal control over financial reporting must reflect the fact that there are resource constraints and that

management is required to apply judgment in evaluating the benefits of possible controls and procedures relative to their costs.

Changes in Internal Control

1 unchanged sentence

Except with respect to the

above, during the quarter ended March 31, 2025, there were no additional changes in our internal control over financial reporting that

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

above, during the quarter ended June 30 , 2025, there were no additional changes in our internal

control over financial reporting that have materially affected, or are reasonably likely to materially affect, our internal control over

financial reporting.

PART II – OTHER INFORMATION

1 unchanged sentence

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