1 unchanged sentence
Evaluation of Disclosure Controls and Procedures
−Removed: The Company’s Chief Executive Officer and
−Removed: Chief Financial Officer have evaluated the effectiveness of the Company’s disclosure controls and procedures as of September 30,
−Removed: The term “disclosure controls and procedures,”
−Removed: as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934,
−Removed: as amended (the “Exchange Act”), means controls and other procedures of a company that are designed to ensure that information
+Added: The Company’s Chief Executive Officer and
+Added: Chief Financial Officer have evaluated the effectiveness of the Company’s disclosure controls and procedures as of September 30,
+Added: The term “disclosure controls and procedures,” as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934,
+Added: as amended (the “Exchange Act”), means controls and other procedures of a company that are designed to ensure that information
required to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded, processed, summarized
−Removed: and reported, within the time periods specified in the SEC’s rules and forms.
+Added: and reported, within the time periods specified in the SEC’s rules and forms.
Management recognizes that any controls and procedures,
2 unchanged sentences
Based on its evaluation, management
−Removed: concluded as of March 31, 2021 that its disclosure controls and procedures were not effective because of material weaknesses in our internal
−Removed: control over financial reporting, described below in Management’s Report on Internal Control Over Financial Reporting.
+Added: concluded as of June 30, 2021 that its disclosure controls and procedures were not effective because of material weaknesses in our internal
+Added: control over financial reporting, described below in Management’s Report on Internal Control Over Financial Reporting.
Notwithstanding
1 unchanged sentence
respects our financial condition, results of operations and cash flows at and for the periods presented in accordance with U.S.
−Removed: Management’s Report on Internal Control
+Added: Management’s Report on Internal Control
Over Financial Reporting
−Removed: The Company’s management is responsible
+Added: The Company’s management is responsible
for establishing and maintaining adequate internal control over financial reporting.
3 unchanged sentences
management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition,
−Removed: and that transactions are executed in accordance with management’s authorization and recorded properly to permit the preparation
+Added: and that transactions are executed in accordance with management’s authorization and recorded properly to permit the preparation
of consolidated financial statements in conformity with accounting principles generally accepted in the United States.
−Removed: The Company’s
+Added: The Company’s
Chief Executive Officer and Chief Financial Officer assessed the effectiveness of its internal control over financial reporting as of
−Removed: March 31, 2021.
+Added: June 30, 2021.
In making this assessment, its management used the criteria based on the framework in Internal Control - Integrated Framework
2013 issued by the Committee of Sponsoring Organizations of the Treadway Commission.
−Removed: The Company’s Chief Executive Officer and Chief
−Removed: Financial Officer have concluded that, as of March 31, 2021, its internal control over financial reporting was not effective in providing
+Added: The Company’s Chief Executive Officer and Chief
+Added: Financial Officer have concluded that, as of June 30, 2021, its internal control over financial reporting was not effective in providing
reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes
in accordance with US generally accepted accounting principles.
−Removed: The Company’s Chief Executive Officer and Chief Financial Officer
+Added: The Company’s Chief Executive Officer and Chief Financial Officer
reviewed the results of their assessment with its board of directors.
24 unchanged sentences
No changes in Internal Control over Financial
−Removed: Reporting has been made since fiscal year end 2020.
+Added: Reporting have been made since fiscal year end 2020.
Part II Other Information
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.