−Removed: CONTROLS AND PROCEDURES.
+Added: AND PROCEDURES.
of Disclosure Controls and Procedures
14 unchanged sentences
Management, with the participation of the Chief Executive Officer, evaluated the effectiveness
−Removed: of the Company’s internal control over financial reporting as of September 30, 2025.
+Added: of the Company’s internal control over financial reporting as of March 31, 2026.
In making this assessment, management utilized
16 unchanged sentences
may deteriorate.
−Removed: Management assessed the effectiveness of our internal control over financial reporting as of September 30, 2025.
−Removed: on our assessments, management determined that we did not maintain effective internal control over financial reporting as of September
−Removed: 30, 2025, due to the material weakness in our internal controls due to inadequate segregation of duties within account processes due
−Removed: to limited personnel and insufficient written policies and procedures for accounting, IT, and financial reporting and record keeping.
+Added: Management assessed the effectiveness of our internal control over financial reporting as of March 31, 2026.
+Added: our assessments, management determined that we did not maintain effective internal control over financial reporting as of March 31, 2026,
+Added: due to the material weakness in our internal controls, including inadequate segregation of duties within account processes due to limited
+Added: personnel and insufficient written policies and procedures for accounting, IT, and financial reporting and record keeping.
intends to implement remediation steps to enhance our internal controls, addressing inadequate segregation of duties within account processes,
8 unchanged sentences
have been no changes in our internal control over financial reporting identified in connection with the evaluation required by paragraph
−Removed: (d) of Rule 13a-15 or Rule 15d-15 under the Exchange Act that occurred during the three months Ended September 30, 2025, and 2024, that
−Removed: has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
+Added: (d) of Rule 13a-15 or Rule 15d-15 under the Exchange Act that occurred during the three months ended March 31, 2026, that have materially
+Added: affected, or are reasonably likely to materially affect, our internal control over financial reporting.
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.