What changed in this filing

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Item 4. Controls and Procedures

2026-08-13 compared with 2026-02-17 · 17 added, 16 removed, 78 unchanged (30% of the section changed)

14 unchanged sentences

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

Officer concluded that our disclosure controls and procedures were not effective as of December 31, 2025 to ensure that information required

Officer concluded that our disclosure controls and procedures were not effective as of June 30, 2026 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

3 unchanged sentences

reasonable possibility that a misstatement of our annual or interim financial statements will not be prevented or detected on a timely

As of December 31, 2025, we identified the following control deficiencies that we believe constituted individually, and in the

aggregate, material weaknesses in the design and operation components of our internal controls within the COSO framework:

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

components and;

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.

As of June 30, 2026, we identified the following control deficiencies that we believe constituted individually, and in the aggregate,

material weaknesses in the design and operation components of our internal controls within the COSO framework:

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;

failed to maintain effective control activities over our control environment, risk assessment,

information technology and monitoring components and;

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.

Report on Internal Control Over Financial Reporting

39 unchanged sentences

over financial reporting.

Based on its evaluation, utilizing those criteria, management has determined that, as of December 31, 2025,

because of the material weaknesses described below, our internal control over financial reporting was not effective.

Based on its evaluation, utilizing those criteria, management has determined that, as of June 30, 2026, because

of the material weaknesses described below, our internal control over financial reporting was not effective.

material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a

reasonable possibility that a misstatement of our annual or interim financial statements will not be prevented or detected on a timely

As of December 31, 2025, we identified the following control deficiencies that we believe constituted individually, and in the

aggregate, material weaknesses in the design and operation components of our internal controls within the COSO framework:

As of June 30, 2026, we identified the following control deficiencies that we believe constituted individually, and in the aggregate,

material weaknesses in the design and operation components of our internal controls within the COSO framework:

deficiencies in our internal controls over financial reporting and disclosure controls and procedures are described above and our efforts

to remediate these deficiencies are described below.

Please also see “Risk Factors” in Item 1A-Risk of our Annual Report

on Form 10-K for the period ended March 31, 2025.

Please also see “Risk Factors” in Item 1A of our Annual Report on Form

10-K for the period ended March 31, 2026.

in Internal Controls Over Financial Reporting

the nine months ended December 31, 2025, as a result of reviews and assessments of internal controls over financial reporting conducted

the three months ended June 30, 2026, as a result of reviews and assessments of internal controls over financial reporting conducted

by the Company’s Chief Financial Officer, the Company identified material weaknesses in internal controls over financial reporting

11 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