What changed in this filing

/stocks — the workspaceLOADING

Item 4. Controls and Procedures

2024-08-14 compared with 2024-02-14 · 22 added, 6 removed, 54 unchanged (34% of the section changed)

12 unchanged sentences

Based on that evaluation, our Chief Executive Officer and our Chief

Financial Officer concluded that our disclosure controls and procedures were effective as of December 31, 2023 at the reasonable assurance

Report on Internal Control Over Financial Reporting

Financial Officer concluded that our disclosure controls and procedures were not effective as of June 30, 2024 to ensure that information

required to be disclosed by the Company in reports that it files or submits under the Exchange Act is recorded, processed, summarized

and reported within the time periods specified in Securities and Exchange Commission rules and forms and such information is accumulated

and communicated to management as appropriate to allow timely decisions regarding required disclosures.

Management’s Report on Internal Control Over Financial Reporting

control over financial reporting refers to the process designed by, or under the supervision of, our Chief Executive Officer and Chief

37 unchanged sentences

over financial reporting.

Based on its evaluation, management has concluded that our internal control over financial reporting was effective

as of December 31, 2023 at the reasonable assurance level.

Based on its evaluation, the Company has concluded that due to the material weaknesses in our internal control

over financial reporting noted below, our disclosure controls and procedures were not effective as of June 30, 2024 at the reasonable assurance level.

We were unable to formalize and implement revised controls, policies and procedure documentation to evidence a system of internal controls,

including testing of such revised controls, that was consistent with available personnel and resources;

We failed to maintain effective control activities over our control environment, risk assessment, information technology and monitoring

We had insufficient segregation of duties, oversight of work performed and lack of compensating controls in our finance and accounting

functions due to limited personnel and resources.

efforts to address material weaknesses in internal controls over financial reporting

intend to revise the existing control environment documentation, designing and implementing controls, policies and procedure documentation

that is consistent with our current personnel, resources and capabilities, with significant focus on controls relating to financial oversight,

management, analysis and reporting of operations emanating from the Company’s manufacturing, marketing and distribution of its

Elite Laboratory label product line.

Please note that these material weaknesses cannot be considered remediated until the applicable

remedial controls operate for a sufficient period of time, allowing management, through testing, to reach a conclusion on such controls

design and operational effectiveness

in Internal Controls Over Financial Reporting

were no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) and Rule 15d-15(f) under the Exchange

Act) during the period covered by this Quarterly Report.

have been no changes in our internal controls over financial reporting during the three months ended June 30, 2024 that have materially

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

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