What changed in this filing

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Item 4. Controls and Procedures

2026-03-17 compared with 2025-12-15 · 18 added, 22 removed, 3 unchanged (93% of the section changed)

Controls and Procedures

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.

their evaluation, the Company’s Chief Executive Officer and Chief Financial Officer have concluded that as of October 31, 2025,

of Disclosure Controls and Procedures

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 January

31, 2026, 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.

Accordingly, even effective disclosure controls and procedures can only provide reasonable

assurance of achieving their control objectives.

Changes in Internal Control Over Financial Reporting

There have been no changes

in the Company’s internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange

Act) during the fiscal quarter ended October 31, 2025 that has materially affected, or are reasonably likely to materially affect, the

Company’s internal control over financial reporting.

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.

Accordingly, even effective disclosure controls and procedures

can only provide reasonable assurance of achieving their control objectives.

in Internal Control Over Financial Reporting

have been no changes in the Company’s internal control over financial reporting (as such term is defined in Rules 13a-15(f) and

15d-15(f) under the Exchange Act) during the fiscal quarter ended January 31, 2026 that has materially affected, or are reasonably likely

to materially affect, the Company’s internal control over financial reporting.

OTHER INFORMATION

As disclosed in “Item

Risk Factors” in the Form 10-K, there are a number of risks and uncertainties that could have a material adverse effect on the

Company’s business, financial position, results of operations and/or cash flows.

There are no material updates or changes to the

Company’s risk factors since the filing of the Form 10-K.

disclosed in “Item 1A.

Risk Factors” in the Form 10-K, there are a number of risks and uncertainties that could have a material

adverse effect on the Company’s business, financial position, results of operations and/or cash flows.

There are no material updates

or changes to the Company’s risk factors since the filing of the Form 10-K.

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