What changed in this filing

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Item 4. Controls and Procedures

2025-11-14 compared with 2025-08-19 · 26 added, 26 removed, 13 unchanged (80% of the section changed)

Controls and Procedures

Disclosure of Controls and Procedures

Our management, with the participation of our

Chief Executive Officer and Chief Financial Officer, our principal executive officer and principal interim financial officer, respectively,

evaluated the effectiveness of our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act,

as of the end of the period covered by this report.

Disclosure controls and procedures include, without limitation, controls and procedures

designed to provide reasonable assurance that information we are required to disclose in reports that we file or submit under the Exchange

Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such

information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate,

to allow timely decisions regarding required disclosure.

Based on this evaluation, our Chief Executive Officer and Chief Financial Officer

concluded that, as of June 30, 2025, our disclosure controls and procedures were not effective due to a material weakness in our internal

control over financial reporting.

Specifically, we currently lack sufficient accounting personnel with the appropriate level of knowledge,

experience and training in U.S.

evaluated the effectiveness of our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange

Act, as of the end of the period covered by this report.

Disclosure controls and procedures include, without limitation, controls and

procedures designed to provide reasonable assurance that information we are required to disclose in reports that we file or submit under

the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms,

and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial

Officer, as appropriate, to allow timely decisions regarding required disclosure.

Based on this evaluation, our Chief Executive Officer

and Chief Financial Officer concluded that, as of September 30, 2025, our disclosure controls and procedures were not effective due to

a material weakness in our internal control over financial reporting.

Specifically, we currently lack sufficient accounting personnel

with the appropriate level of knowledge, experience and training in U.S.

GAAP and SEC reporting requirements.

7 unchanged sentences

We have adopted and are continuously implementing policies,

procedures and practices recommended in the report of the consultant and have arranged training of internal control for our employees

and management on disclosure controls and procedures.

We believe the measures described above will remediate the material weakness

from the quarter identified above.

The Company continues to make efforts to implementing its existing and newly adopted procedures to

improve our disclosure controls and internal controls over financing reporting.

As we continue to evaluate and work to improve our internal

control over financial reporting, we may determine that additional measures.

to Internal Control over Financial Reporting

Other than discussed above, there were no changes

in our internal control over financial reporting (as defined in Rule 13a-15(f) and 15d-15(f) of the Exchange Act) that occurred during

the period covered by this report that have materially affected, or are reasonably likely to materially affect, our internal control over

financial reporting.

procedures and practices recommended in the report of the consultant and have arranged internal control training for our employees and

management on disclosure controls and procedures.

We believe the measures described above will remediate the material weakness from

the quarter identified above.

The Company continues to make efforts to implement its existing and newly adopted procedures to improve

our disclosure controls and internal controls over financing reporting.

As we continue to evaluate and work to improve our internal control

over financial reporting, we may determine that additional measures are necessary.

Changes to Internal Control over Financial

Other than discussed above, there were no changes in our internal control

over financial reporting (as defined in Rule 13a-15(f) and 15d-15(f) of the Exchange Act) that occurred during the period covered

by this report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

OTHER INFORMATION

Legal Proceedings

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