What changed in this filing

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Item 9A. Controls and Procedures

2021-06-30 compared with 2020-07-29 · 23 added, 25 removed, 157 unchanged (23% of the section changed)

1 unchanged sentence

Evaluation of Disclosure Controls and Procedures .

The Company’s management, with the participation of the Company’s chief executive officer and chief financial officer, has evaluated the effectiveness of the Company’s disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) as of the end of the period covered by this report.

Based on their evaluation, the Company’s chief executive officer and chief financial officer have concluded that, as of April 30, 2020, the Company’s disclosure controls and procedures were effective.

The Company’s management, with the participation of the Company’s chief executive officer and chief financial officer, have evaluated the effectiveness of the Company’s disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) as of the end of the period covered by this report.

Based on their evaluation, the Company’s chief executive officer and chief financial officer have concluded that, as of April 30, 2021, the Company’s disclosure controls and procedures were effective at a reasonable assurance level.

There are inherent limitations to the effectiveness of any system of disclosure controls and procedures, including the possibility of human error and the circumvention or overriding of the controls and procedures.

3 unchanged sentences

The Company’s internal control system is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S.

generally accepted accounting principles.

Because of inherent limitations, internal control over financial reporting may not prevent or detect misstatements.

11 unchanged sentences

See “Election of Directors,” “Delinquent Section 16(a) Reports,” “Corporate Governance Matters – Code of Ethics,” and “Certain Information as to Committees and Meetings of the Board” from the Company’s 2021 Proxy Statement.

The information required to be furnished pursuant to this item with respect to Executive Officers is set forth, pursuant to General Instruction G(3) of Form 10-K, under Part I of this Report.

The information required to be furnished pursuant to this item with respect to Executive Officers is set forth, pursuant to General Instruction G(3) of Form 10-K, under Part I of this annual report on Form 10-K.

Executive Compensation

Except as set forth below, this item is incorporated herein by reference from the Company’s 2020 Proxy Statement under “Election of Directors” and “Executive Compensation.”

This item is incorporated herein by reference from the Company’s 2021 Proxy Statement under “Election of Directors” and “Executive Compensation.”

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

1 unchanged sentence

EQUITY COMPENSATION PLAN INFORMATION

Plan Category

Number of securities to

be issued upon exercise

of outstanding options,

warrants and rights

Weighted-average

exercise price of

outstanding options,

warrants and rights

Number of securities

to be issued upon exercise

remaining available for

of outstanding options,

Weighted-average

future issuance under

warrants and rights

exercise price of

equity compensation plans

and vesting of

outstanding options,

(excluding securities

Plan Category

RSU's and PSU's

warrants and rights

reflected in column (a))

5 unchanged sentences

Principal Accountant Fees and Services

This item is incorporated herein by reference from the Company’s 2020 Proxy Statement under “Appointment of Independent Auditors” and “Report of the Audit Committee.”

This item is incorporated herein by reference from the Company’s 2021 Proxy Statement under “Appointment of Independent Registered Public Accounting Firm” and “Report of the Audit Committee.”

Exhibits and Financial Statement Schedules

6 unchanged sentences

- April 30, 2021 and 2020

Consolidated Statements of Operations and Comprehensive Loss

Consolidated Statements of Operations and Comprehensive Income (Loss)

- years ended April 30, 2021 and 2020

36 unchanged sentences

Promissory Note, dated April 12, 2020, by and between Registrant and JPMorgan Chase Bank, N.A.

Filed herewith

Letter from EisnerAmper LLP, dated July 29, 2019

List of Subsidiaries of Registrant

2 unchanged sentences

Filed herewith

Consent of EisnerAmper LLP

Filed herewith

Certification of the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

6 unchanged sentences

Annual Report on Form 10-K for the fiscal year ended April 30, 2021 formatted in eXtensible Business Reporting Language (XBRL):

(i) Consolidated Balance Sheets, (ii) Consolidated Statements of Operations and Comprehensive Loss, (iii) Consolidated Statements of Cash Flows, (iv) Consolidated Statements of Changes in Stockholders’ Equity and (v) Notes to Consolidated Financial Statements

(i) Consolidated Balance Sheets, (ii) Consolidated Statements of Operations and Comprehensive Income (loss), (iii) Consolidated Statements of Cash Flows, (iv) Consolidated Statements of Changes in Stockholders’ Equity and (v) Notes to Consolidated Financial Statements

* Denoted compensatory plans or arrangements or management contracts

41 unchanged sentences

1-8061, on July 30, 2019, which exhibit is incorporated herein by reference.

Filed with the SEC as Exhibit 10.11 to the annual report of the Registrant on Form 10-K, File No.

1-8061, for the year ended April 30, 2020, which exhibit is incorporated herein by reference.

Form 10-K Summary.

8 unchanged sentences

(Principal Financial and Accounting Officer)

July 29, 2020

June 30, 2021

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the Registrant and in the capacities and on the dates indicated:

/s/ Joel Girsky

/s/ Jonathan Brolin

7 unchanged sentences

Chairman of the Board

/s/ General Lance W.

General Lance W.

/s/ GEN Lance W.

Lord, USAF, ret

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 9A. Controls and Procedures