3 unchanged sentences
Evaluation of Disclosure Controls and Procedures
−Removed: 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 June 30, 2025, pursuant to Rule 13a-15(b) under the Exchange Act.
−Removed: Based upon that evaluation, our Certifying Officers concluded that, as of June 30, 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.
−Removed: Therefore, we performed additional analysis as deemed necessary to ensure that our financial statements were prepared in accordance with U.S.
−Removed: 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.
−Removed: Management intends to implement measures to improve our disclosure controls and procedures and our internal control over financial reporting.
−Removed: 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.
+Added: Our management evaluated, with the participation
+Added: of our current chief executive officer and chief financial officer (our “Certifying Officers”), the effectiveness of our
+Added: disclosure controls and procedures as of September 30, 2025, pursuant to Rule 13a-15(b) under the Exchange Act.
+Added: Based upon that
+Added: evaluation, our Certifying Officers concluded that, as of September 30, 2025, our disclosure controls and procedures were not effective,
+Added: because of material weaknesses in our internal control over financial reporting relating to (1) inadequate segregation of duties within
+Added: account processes due to limited personnel, and (2) insufficient written policies and procedure for accounting, IT, financial reporting
+Added: and record keeping.
+Added: Therefore, we performed additional analysis as deemed necessary to ensure that our financial statements were prepared
+Added: in accordance with U.S.
+Added: Accordingly, our management believes that the financial statements included in this Report present fairly
+Added: in all material respects our financial position, results of operations and cash flows for the periods presented.
+Added: Management intends to
+Added: implement measures to improve our disclosure controls and procedures and our internal control over financial reporting.
+Added: Specifically,
+Added: we intend to expand and improve our review process for complex securities and related accounting standards by enhancing access to accounting
+Added: literature, identification of third-party professionals with whom to consult regarding complex accounting applications and consideration
+Added: 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.
9 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.