What changed in this filing

/stocks — the workspaceLOADING

Item 1B. Unresolved Staff Comments

2026-03-18 compared with 2024-09-27 · 51 added, 45 removed, 13 unchanged (88% of the section changed)

1 unchanged sentence

Cybersecurity.

Management and Strategy

has adopted cybersecurity principles modeled after its parent company, Eureka, which outsources its IT support to a third-party provider.

Estrella’s IT infrastructure is limited due to its size and scope, and it has not conducted a formal standalone IT risk assessment.

Because it has not conducted a formal standalone IT risk assessment, Estrella’s process for assessing, identifying, and managing

material risks from cybersecurity threats has not been fully integrated into its overall risk management system or process.

does not have a formal process established to oversee and identify cybersecurity threats and risks associated with its reliance on the

third-party IT support provider of Eureka.

However, it has implemented several key cybersecurity measures, focusing heavily on cloud-based

solutions to protect its financial data and communications.

cybersecurity risk management strategies include:

Backup and Recovery:

Estrella stores all critical data in the cloud and does not maintain

on-premise servers.

Daily backups are conducted and monitored to protect financial and operational

data from loss or breach.

Periodic restore tests are also performed to verify the integrity

Authentication:

Access to Estrella’s data and email, hosted on Office 365, is protected

by two-factor authentication, providing an additional layer of security against unauthorized

Access Control:

Financial data is stored on a dedicated SharePoint site, with access restricted

to relevant personnel only, ensuring tight control over sensitive information.

Estrella employs Exchange Online Protection (EOP) for email filtering, Data Loss

Prevention (DLP) to prevent accidental sharing of sensitive information, and basic email

encryption to secure communications.

Risk Management and Strategy

Estrella has adopted cybersecurity

principles modeled after its parent company, Eureka, which outsources its IT support to a third-party provider.

Estrella’s IT infrastructure

is limited due to its size and scope, and it has not conducted a formal standalone IT risk assessment.

Because it has not conducted a

formal standalone IT risk assessment, Estrella’s process for assessing, identifying, and managing material risks from cybersecurity

threats has not been fully integrated into its overall risk management system or process .

Estrella does not have a formal process established

to oversee and identify cybersecurity threats and risks associated with its reliance on the third-party IT support provider of Eureka.

However, it has implemented several key cybersecurity measures, focusing heavily on cloud-based solutions to protect its financial data

and communications.

Key cybersecurity risk management

strategies include:

Data Backup and Recovery:

Estrella stores all critical data in the cloud and does not maintain on-premise servers.

Daily backups are conducted and monitored to protect financial and operational data from loss or breach.

Periodic restore tests are also performed to verify the integrity of the data.

Two-Factor Authentication:

Access to Estrella’s data and email, hosted on Office 365, is protected by two-factor authentication, providing an additional layer of security against unauthorized access.

Data Access Control:

Financial data is stored on a dedicated SharePoint site, with access restricted to relevant personnel only, ensuring tight control over sensitive information.

Email Protection:

Estrella employs Exchange Online Protection (EOP) for email filtering, Data Loss Prevention (DLP) to prevent accidental sharing of sensitive information, and basic email encryption to secure communications.

Cybersecurity oversight at

5 unchanged sentences

professionals on staff that specialize in NIST compliance.

CEO is responsible for ensuring that cybersecurity measures relevant to Estrella are in place and effective.

Estrella’s CEO is

responsible for ensuring that cybersecurity measures relevant to Estrella are in place and effective .

Estrella’s management

works closely with Eureka’s IT Governance Committee to ensure that Estrella benefits from Eureka’s comprehensive cybersecurity

Although Estrella does not have a dedicated cybersecurity officer, Eureka’s IT Governance Committee, oversees the IT

support provided by the third-party IT provider to Estrella.

Any critical cybersecurity incidents or risks identified are communicated

to Estrella’s board for review and action.

In the event of a cybersecurity incident, the board is promptly informed, and measures are

taken in coordination with Eureka’s IT Governance Committee and third-party IT provider to address and mitigate any risks.

board is committed to ensuring that cybersecurity remains a priority and that all necessary steps are taken to protect the company’s

data and operations.

the year ended June 30, 2024, we did not identify any cybersecurity threats that have materially affected or are reasonably likely to

materially affect our business strategy, results of operations, or financial condition.

However, we may not be aware of all vulnerabilities

or might not accurately assess the risks of incidents, and such preventative measures cannot provide absolute security and may not be

sufficient in all circumstances or mitigate all potential risks.

principal executive office in the U.S., which we lease, is located at 5858 Horton Street, Suite 370, Emeryville, CA 94608.

does not own any real estate.

works closely with Eureka’s IT Governance Committee to ensure that Estrella benefits from Eureka’s comprehensive

cybersecurity practices.

Although Estrella does not have a dedicated cybersecurity officer, Eureka’s IT Governance Committee,

oversees the IT support provided by the third-party IT provider to Estrella.

Any critical cybersecurity incidents or risks

identified are communicated to Estrella’s board for review and action.

In the event of a cybersecurity incident, the board is

promptly informed , and measures are taken in coordination with Eureka’s IT Governance Committee and third-party IT provider to

address and mitigate any risks.

Estrella’s board is committed to ensuring that cybersecurity remains a priority and that all

necessary steps are taken to protect the company’s data and operations.

During the year ended December

31, 2025, we did not identify any cybersecurity threats that have materially affected or are reasonably likely to materially affect our

business strategy, results of operations, or financial condition.

However, we may not be aware of all vulnerabilities or might not accurately

assess the risks of incidents, and such preventative measures cannot provide absolute security and may not be sufficient in all circumstances

or mitigate all potential risks.

Our principal executive office

in the U.S., which we lease, is located at 5858 Horton Street, Suite 370, Emeryville, CA 94608.

The Company does not own any real estate.

We believe that our existing office space is sufficient for our current needs.

Legal Proceedings.

time to time, we may be subject to legal proceedings and claims in the ordinary course of business.

We currently are not a party to any

material litigation or other material legal proceedings.

From time to time, we may

be subject to legal proceedings and claims in the ordinary course of business.

We currently are not a party to any material litigation

or other material legal proceedings.

Mine Safety Disclosures.

Not applicable.

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-K

Item 1B. Unresolved Staff Comments