1 unchanged sentence
Evaluation of Disclosure Controls and Procedures
−Removed: The Company’s Chief Executive Officer and Chief Financial Officer evaluated the effectiveness of the design and operation of the Company’s “disclosure controls and procedures” (as defined in Rule 13a-15(e)
+Added: The Company’s President (who is currently serving as the Company’s Principal Executive Officer) and Chief Financial Officer evaluated the effectiveness of the design and operation of the Company’s “disclosure controls and procedures” (as defined in Rule 13a-15(e)
under the Exchange Act) as of the end of the period covered by this Annual Report.
−Removed: Based upon that evaluation, the Chief Executive Officer and the Chief Financial Officer concluded that, as of the end of the period covered by this Annual Report, the Company’s disclosure controls and procedures are effective.
+Added: Based upon that evaluation, the President and the Chief Financial Officer concluded that, as of the end of the period covered by this Annual Report, the Company’s disclosure controls and procedures are effective.
Because of inherent limitations, the Company’s disclosure controls and procedures, no matter how well designed and operated, can provide only reasonable, and not absolute, assurance that the objectives of such disclosure controls and procedures are met and no evaluation can provide absolute assurance that all control issues and instances of fraud, if any, within the Company has been detected.
−Removed: As of the end of the period covered by this Annual Report, the Company conducted an evaluation, under the supervision and with the participation of the Company’s management, including the Company’s Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures pursuant to Exchange Act Rules 13a-15(b).
−Removed: Based on this evaluation, the Company’s Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure controls and procedures were effective as of September 30, 2020.
+Added: As of the end of the period covered by this Annual Report, the Company conducted an evaluation, under the supervision and with the participation of the Company’s management, including the Company’s President and Chief Financial Officer, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures pursuant to Exchange Act Rules 13a-15(b).
+Added: Based on this evaluation, the Company’s President and Chief Financial Officer concluded that the Company’s disclosure controls and procedures were effective as of September 30, 2021.
Management’s Annual Report on Internal Control over Financial Reporting
11 unchanged sentences
Changes in Internal Control over Financial Reporting
−Removed: The Company’s management, including the Chief Executive Officer and Chief Financial Officer, has reviewed the Company’s internal control over financial reporting.
+Added: The Company’s management, including the President and Chief Financial Officer, has reviewed the Company’s internal control over financial reporting.
There were no changes in the Company’s internal control over financial reporting during the year ended September 30, 2021 that materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.
18 unchanged sentences
and adding a “twelfth” article regarding director liability limitation, incorporated by reference to the Company’s Annual Report on Form 10-K
−Removed: for the year ended December 31,
+Added: for the year ended December 31, 1987(P)
Form of Common Stock certificate, incorporated by reference to Exhibit 4.1 to Registration No.
7 unchanged sentences
Consent of Independent Registered Public Accountants
−Removed: Certification of Chief Executive Officer Pursuant to Rule 13a – 14(a) of the Securities Exchange Act of 1934, as amended
+Added: Certification of Principal Executive Officer Pursuant to Rule 13a – 14(a) of the Securities Exchange Act of 1934, as amended
Certification of Chief Financial Officer Pursuant to Rule 13a – 14(a) of the Securities Exchange Act of 1934, as amended
−Removed: Certifications of Chief Executive Officer and Chief Financial Officer Pursuant to 18 U.
FILED HEREWITH
+Added: Certifications of Principal Executive Officer and Chief Financial Officer Pursuant to 18 U.
+Added: FILED HEREWITH
XBRL Instance Document
7 unchanged sentences
GENCOR INDUSTRIES, INC.
−Removed: Chief Executive Officer
+Added: President & Director
Pursuant to the requirements of the Securities Exchange Act of 1934, this Annual Report has been signed below by the following persons on behalf of the Registrant and in the capacities and on the dates indicated.
2 unchanged sentences
December 17, 2021
−Removed: Chief Executive Officer
+Added: President & Director
(Principal Executive Officer)
−Removed: December 18, 2020
+Added: /s/ Eric E Mellen
December 17, 2021
2 unchanged sentences
/s/ General John G.
+Added: /s/ Walter A.
December 17, 2021
December 17, 2021
+Added: /s/ Thomas A.
December 17, 2021
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.