1 unchanged sentence
Evaluation of Disclosure Controls and Procedures
−Removed: 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)
−Removed: under the Exchange Act) as of the end of the period covered by this Annual Report.
+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.
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.
5 unchanged sentences
Management’s report was not subject to attestation by the Company’s registered public accounting firm pursuant to rules of the SEC that permit the Company to provide only management’s report in this Annual Report.
−Removed: The management of the Company is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f)
−Removed: under the Exchange Act) for the Company.
+Added: The management of the Company is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) for the Company.
The Company’s internal control system is designed to provide reasonable assurance to the Company’s management and Board of Directors regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.
9 unchanged sentences
OTHER INFORMATION
+Added: DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS
+Added: Not applicable
DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE
11 unchanged sentences
Exhibit Index
−Removed: FILED HEREWITH
Restated Certificate of Incorporation of Company, incorporated by reference to Exhibit 3.1 to Registration No.
1 unchanged sentence
Certificate of Amendment, changing name of Mechtron International Corporation to Gencor Industries, Inc.
−Removed: 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, 1987(P)
+Added: and adding a “twelfth” article regarding director liability limitation, incorporated by reference to the Company’s Annual Report on Form 10-K for the year ended December 31, 1987(P)
Form of Common Stock certificate, incorporated by reference to Exhibit 4.1 to Registration No.
1 unchanged sentence
The Company’s 2009 Incentive Compensation Plan, as incorporated by reference to the Company’s 2009 Proxy Statement filed with the Securities and Exchange Commission on Schedule 14A on January 28, 2009
−Removed: Form of Agreement for Nonqualified Stock Options granted in 1986, incorporated by reference to the Annual Report on Form 10-K
−Removed: for the year ended December 31, 1986(P)
+Added: Form of Agreement for Nonqualified Stock Options granted in 1986, incorporated by reference to the Annual Report on Form 10-K for the year ended December 31, 1986(P)
1997 Stock Option Plan incorporated by reference to Exhibit A to the Company’s Proxy Statement on 14A, filed March 3, 1997
4 unchanged sentences
Certification of Chief Financial Officer Pursuant to Rule 13a – 14(a) of the Securities Exchange Act of 1934, as amended
−Removed: FILED HEREWITH
Certifications of Principal Executive Officer and Chief Financial Officer Pursuant to 18 U.
−Removed: FILED HEREWITH
+Added: Interactive Data File
XBRL Instance Document
4 unchanged sentences
XBRL Taxonomy Extension Presentation Linkbase
+Added: The cover page from the Company’s Annual Report on Form 10-K for the year ended September 30, 2022, formatted in Inline XBRL (included in Exhibit 101)
+Added: FORM 10-K SUMMARY
Pursuant to the requirements of Sections 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this Annual Report to be signed on its behalf by the undersigned, thereunto duly authorized.
19 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.