What changed in this filing

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Item 4. Controls and Procedures

2025-05-13 compared with 2024-11-12 · 29 added, 5 removed, 8 unchanged (81% of the section changed)

3 unchanged sentences

Evaluation of Disclosure Controls and Procedures

As required by Rules 13a-15 and 15d-15 under the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures as of September 30, 2024.

Based upon their evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures (as defined in Rules 13a-15 (e) and 15d-15 (e) under the Exchange Act) were not effective, because of the identification of the material weaknesses in our internal control over financial reporting relating to (1) inadequate segregation of duties within account processes due to limited personnel, and (2) insufficient written policies and procedure for accounting, IT, financial reporting and record keeping.

In light of these material weaknesses, we performed additional analysis as deemed necessary to ensure that our financial statements were prepared in accordance with U.S.

Accordingly, our management believes that the financial statements included in this Report present fairly in all material respects our financial position, results of operations and cash flows for the periods presented.

Our management evaluated, with the participation

of our current chief executive officer and chief financial officer (our “Certifying Officers”), the effectiveness of our disclosure

controls and procedures as of March 31, 2025, pursuant to Rule 13a-15(b) under the Exchange Act.

Based upon that evaluation, our

Certifying Officers concluded that, as of March 31, 2025, our disclosure controls and procedures were not effective, because of material

weaknesses in our internal control over financial reporting relating to (1) inadequate segregation of duties within account processes

due to limited personnel, and (2) insufficient written policies and procedure for accounting, IT, financial reporting and record keeping.

Therefore, we performed additional analysis as deemed necessary to ensure that our financial statements were prepared in accordance with

Accordingly, our management believes that the financial statements included in this Report present fairly in all material respects

our financial position, results of operations and cash flows for the periods presented.

Management intends to implement measures

to improve our disclosure controls and procedures and our internal control over financial reporting.

Specifically, we intend to expand

and improve our review process for complex securities and related accounting standards by enhancing access to accounting literature, identification

of third-party professionals with whom to consult regarding complex accounting applications and consideration of additional staff with

the requisite experience and training to supplement existing accounting professionals.

We do not expect that our disclosure controls and procedures will prevent

all errors and all instances of fraud.

Disclosure controls and procedures, no matter how well conceived financially literate and operated,

can provide only reasonable, not absolute, assurance that the objectives of the disclosure controls and procedures are met.

design of disclosure controls and procedures must reflect the fact that there are resource constraints, and the benefits must be considered

relative to their costs.

Because of the inherent limitations in all disclosure controls and procedures, no evaluation of disclosure controls

and procedures can provide absolute assurance that we have detected all our control deficiencies and instances of fraud, if any.

of disclosure controls and procedures also is based partly on certain assumptions about the likelihood of future events, and there can

be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

Changes in Internal Control Over Financial Reporting

During the most recently completed fiscal quarter, there has been no change in our internal control over financial reporting that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

There were no changes in our internal control over financial reporting

(as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) during the most recent fiscal quarter that have materially

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

OTHER INFORMATION

2 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