−Removed: Financial Statements and Supplementary Data.
−Removed: financial statements required to be filed pursuant to this Item 8 are appended to this Annual Report.
−Removed: An index of those financial statements
+Added: Financial Statements and Supplementary
+Added: The consolidated financial
+Added: statements required to be filed pursuant to this Item 8 are appended to this Annual Report.
+Added: An index of those consolidated financial statements
is found in Item 15 of Part IV of this Annual Report.
−Removed: Changes in and Disagreements With Accountants on Accounting and Financial Disclosure.
−Removed: at the direction of the Board, and upon the recommendation of the audit committee of the Board, dismissed its independent registered
−Removed: public accountant Marcum LLP (“Marcum”), effective as of January 30, 2024.
−Removed: Marcum was initially engaged on November 3, 2022
−Removed: by Estrella to serve as Estrella’s auditor for its fiscal year ended June 30, 2023.
−Removed: report on Estrella’s financial statements for the fiscal year ended June 30, 2023 did not contain an adverse opinion or a disclaimer
−Removed: of opinion, and was not qualified or modified as to uncertainty, audit scope, or accounting principles, except that Marcum’s report
−Removed: contained an explanatory paragraph expressing substantial doubt about the ability of Estrella to continue as a going concern.
−Removed: the fiscal year ended June 30, 2023 and subsequent interim periods through the date of Marcum’s dismissal, there were (i) no disagreements
−Removed: with Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, any
−Removed: of which, if not resolved to Marcum’s satisfaction, would have caused it to make reference to the subject matter of any such disagreement
−Removed: in connection with its reports for such years and (ii) no “reportable events” requiring disclosure pursuant to paragraph
−Removed: (a)(1)(v) of Item 304 of Regulation S-K and the related instructions to Item 304 of Regulation S-K.
−Removed: the direction of the Board, and upon the recommendation of the audit committee, Estrella appointed Macias Gini & O’Connell,
−Removed: LLP (“MGO”) as Estrella’s new independent registered public accounting firm for the fiscal year ending June 30, 2024,
−Removed: effective as of January 30, 2024.
−Removed: During the Company’s two most recent fiscal years ended June 30, 2022, and June 30, 2023, and
−Removed: the subsequent interim period through the date of MGO’s engagement, neither the Company nor anyone on its behalf has consulted
−Removed: with MGO regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type
−Removed: of audit opinion that might be rendered on the Company’s financial statements, where either a written report or oral advice was
−Removed: provided to the Company that MGO concluded was an important factor considered by the Company in reaching a decision as to the accounting,
−Removed: auditing or financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv)
−Removed: of Regulation S-K and the related instructions to Item 304 of Regulation S-K or (iii) any reportable event within the meaning of Item
−Removed: 304(a)(1)(v) of Regulation S-K.
+Added: Changes in and Disagreements With Accountants
+Added: on Accounting and Financial Disclosure.
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.