What changed in this filing

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Item 4. Controls and Procedures

2026-01-14 compared with 2025-10-14 · 20 added, 18 removed, 80 unchanged (32% of the section changed)

3 unchanged sentences

Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures (as such term is

defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act), as of the end of the period covered by this Annual Report.

defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act), as of the end of the period covered by this Quarterly Report.

Our disclosure

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Based on such evaluation of our disclosure controls

and procedures as of August 31, 2025, our Chief Executive Officer and Chief Financial Officer concluded that due to the existence of material

weaknesses in our internal controls over financial reporting, as discussed in more detail below, our disclosure controls and procedures

were not effective as of August 31, 2025.

Management has continued to monitor the implementation of the remediation plan described below.

and procedures as of November 30, 2025, our Chief Executive Officer and Chief Financial Officer concluded that due to the existence of

material weaknesses in our internal controls over financial reporting, as discussed in more detail below, our disclosure controls and

procedures were not effective as of November 30, 2025.

Management has continued to monitor the implementation of the remediation plan

described below.

Management’s quarterly report on internal

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that are not smaller reporting companies.

Our management, including our principal financial

officer, assessed the effectiveness of the Company’s internal control over financial reporting as of August 31, 2025 in accordance

with the framework in Internal Control – Integrated Framework issued by the Committee of Sponsoring Organizations

of the Treadway Commission.

Our management, including our principal executive

officer and principal financial officer, assessed the effectiveness of the Company’s internal control over financial reporting as

of November 30, 2025 in accordance with the framework in Internal Control – Integrated Framework issued by the

Committee of Sponsoring Organizations of the Treadway Commission.

Based on this assessment,

Management concluded that certain aspects of the Company's internal control over financial reporting as of August 31, 2025, were not effective.

management concluded that certain aspects of the Company's internal control over financial reporting as of November 30, 2025, were not

A material weakness, as defined

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to Remediate the Material Weaknesses:

continues to take significant steps towards remediation of these material weaknesses , including implementing measures designed address

has taken significant steps towards remediation of these material weaknesses in 2023, including implementing measures designed address

the control deficiencies.

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incorporating segregation of duties, separate individuals performing and reviewing controls, and proper authorization and segregation

of duties around payments and expenditures.

While significant progress has been made in implementing most of these controls, the process

is not yet complete.

Management continues to work towards completing the implementation and anticipates further progress during the year.

of duties around payments and expenditures in 2023.

While significant progress has been made in implementing most of these controls,

the process is not yet complete.

Management continues to work towards completing the implementation and anticipates further progress

during the year.

Management has implemented corporate governance policies and charters that will further align the Company’s governance procedures with the requirements noted in the Sarbanes-Oxley Act, including a Codes of Business Conduct and Ethics, which reflects the overall corporate principles, policies and values that provides overall guidance for our control procedures.

Notwithstanding the assessment that our ICFR was not

effective as of August 31, 2025 and that there is a material weaknesses as identified herein, we believe that our consolidated financial

effective as of November 30, 2025, and that there is a material weaknesses as identified herein, we believe that our consolidated financial

statements contained in this Quarterly Report fairly present our financial position, results of operations and cash flows for the period

9 unchanged sentences

by the Company as described above, there have been no other changes in our internal control over financial reporting (as defined in Rules

13a-15(f) and 15d-15(f) under the Exchange Act) that occurred during our fiscal quarter ended August 31, 2025, that have materially affected,

or are reasonably likely to materially affect, our internal control over financial reporting.

13a-15(f) and 15d-15(f) under the Exchange Act) that occurred during our fiscal quarter ended November 30, 2025, that have materially

affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II – OTHER INFORMATION

4 unchanged sentences

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