What changed in this filing

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Item 4. Controls and Procedures

2025-11-18 compared with 2025-08-15 · 23 added, 14 removed, 6 unchanged (86% of the section changed)

1 unchanged sentence

Evaluation of Disclosure Controls and Procedures

As of June 30, 2025, under

the supervision and with the participation of our management, including our Chief Executive Officer and our Chief Financial Officer (together,

the “Certifying Officers”), we carried out an evaluation of the effectiveness of the design and operation of our disclosure

controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act.

Based on the foregoing, our Certifying Officers

concluded that our disclosure controls and procedures were effective as of June 30, 2025.

Disclosure controls and

procedures are controls and other procedures designed to ensure that information required to be disclosed in our reports filed or submitted

under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and

Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required

to be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated to management, including our

Certifying Officers, or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure.

As of September 30, 2025,

under the supervision and with the participation of our management, including our Chief Executive Officer and our Chief Financial Officer

(together, the “Certifying Officers”), we carried out an evaluation of the effectiveness of the design and operation of our

disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act.

Based on the foregoing, our Certifying

Officers concluded that our disclosure controls and procedures were not effective as of September 30, 2025.

Disclosure controls and procedures

are controls and other procedures designed to ensure that information required to be disclosed in our reports filed or submitted under

the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.

Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to

be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated to management, including our Certifying

Officers, or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure.

The Company has limited

resources and personnel, which has resulted in certain matters involving internal control over financial reporting that we consider to

be a material weakness under standards of the Public Company Accounting Oversight Board (“PCAOB”), specifically related to

the classification of redeemable shares.

A control deficiency exists when the design or operation of a control does not allow management

or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis.

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

possibility that a material misstatement of the Company’s annual or interim financial statements will not be prevented or detected

on a timely basis.

Changes in Internal Control over Financial

There have been no changes

in our internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) that occurred during our last

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

in our internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) that occurred during our last fiscal

quarter 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