11 unchanged sentences
officer and principal financial officer has concluded that the Company’s internal control over financial reporting was not effective
−Removed: as of the end of the period covered by this Quarterly Report on Form 10-Q because the Company has not yet completed its remediation of
−Removed: the material weakness previously identified and disclosed in the Company’s Annual Report on Form 10-K for the year ended December
−Removed: 31, 2022, the end of its most recent fiscal year.
+Added: as of the end of the period covered by this Quarterly Report because the Company has not yet completed its remediation of the material
+Added: weakness previously identified and disclosed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023, the
+Added: end of its most recent fiscal year.
Management has identified
2 unchanged sentences
analyze and properly review information related to financial reporting, including applying complex accounting principles relating to consolidation
−Removed: accounting, fair value estimates and analysis of financial instruments for proper classification in the consolidated financial statements,
−Removed: in a timely manner;
+Added: accounting, related party transactions, fair value estimates and analysis of financial instruments for proper classification in the consolidated
+Added: financial statements, in a timely manner;
Due to our size and nature, segregation of all conflicting duties may not always be possible and may not
13 unchanged sentences
recognition and digital assets to ensure that IT program and data changes affecting the Company’s (i) financial IT applications,
−Removed: (ii) digital currency mining equipment, and (iii) underlying accounting records, are identified, tested, authorized and implemented appropriately
+Added: (ii) digital assets mining equipment, and (iii) underlying accounting records, are identified, tested, authorized and implemented appropriately
to validate that data produced by its relevant IT system(s) were complete and accurate.
30 unchanged sentences
material weaknesses, we believe that the condensed consolidated financial statements included in the period covered by this Quarterly
−Removed: Report on Form 10-Q fairly present, in all material respects, our financial condition, results of operations and cash flows for the periods
−Removed: presented in conformity with U.S.
+Added: Report fairly present, in all material respects, our financial condition, results of operations and cash flows for the periods presented
+Added: in conformity with U.S.
generally accepted accounting principles.
1 unchanged sentence
Except as detailed above,
−Removed: during the fiscal quarter ended September 30, 2023, there were no significant changes in our internal control over financial reporting
−Removed: (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) that have materially affected or are reasonably likely
−Removed: to materially affect our internal control over financial reporting.
+Added: during the fiscal quarter ended March 31, 2024, there were no significant changes in our internal control over financial reporting (as
+Added: such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) that have materially affected or are reasonably likely to materially
+Added: affect our internal control over financial reporting.
PART II — OTHER INFORMATION
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.