What changed in this filing

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Item 4. Controls and Procedures

2025-11-13 compared with 2025-08-18 · 24 added, 42 removed, 21 unchanged (76% of the section changed)

1 unchanged sentence

Evaluation of Disclosure Controls and Procedures

Our management has evaluated the effectiveness

of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended

(the “Exchange Act”)), as of December 31, 2024.

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

Officer have concluded that as of December 31, 2024, our disclosure controls and procedures were ineffective to provide reasonable assurance

that information required to be disclosed by us in the reports that we file or submit under the Exchange Act (a) is recorded, processed,

summarized and reported within the time periods specified by Securities and Exchange Commission (“SEC”) rules and forms and

(b) is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate,

to allow timely decisions regarding any required disclosure.

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

under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), as of December 31, 2024.

Based on such evaluation,

our Chief Executive Officer and Chief Financial Officer have concluded that as of December 31, 2024, our disclosure controls and procedures

were ineffective to provide reasonable assurance that information required to be disclosed by us in the reports that we file or submit

under the Exchange Act (a) is recorded, processed, summarized and reported within the time periods specified by Securities and Exchange

Commission (“SEC”) rules and forms and (b) is accumulated and communicated to our management, including our Chief Executive

Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding any required disclosure.

Management has identified control deficiencies

7 unchanged sentences

within the internal control framework.

These control deficiencies could result in a misstatement

of account balances that would result in a reasonable possibility that a material misstatement to our financial statements may not be

prevented or detected on a timely basis.

In light of this material weakness, we performed additional analyses and procedures in order

to conclude that our financial statements for the period ended June 30, 2025 and year ended December 31, 2024 included in this Annual

Report on Form 10-K were fairly stated in accordance with GAAP.

Accordingly, management believes that despite our material weaknesses,

our financial statements for the quarter ended June 30, 2025 are fairly stated, in all material respects, in accordance with GAAP.

Management’s Report on Internal Control

These control deficiencies could result in a

misstatement of account balances that would result in a reasonable possibility that a material miss tatement

to our financial statements may not be prevented or detected on a timely basis.

In light of this material weakness, we have made the

following improvements:

a risk assessment to identify gaps in internal controls over financial reporting

existing controls and implemented new controls as needed to address control gaps effective

September 30, 2025

key controls to verify operating effectiveness as of September 30, 2025

narratives detailing enhanced processes and controls

management believes that our financial statements for the quarter ended September 30, 2025 are fairly stated, in all material respects,

in accordance with GAAP.

in Int ernal Control Over Financial Reporting

Except for the changes described above related to the implementation

and enhancement of controls and documentation, there were no other changes in our internal controls over financial reporting that occurred

during our most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control

over financial reporting.

Our management is responsible for establishing

and maintaining adequate internal control over financial reporting as defined in Securities Exchange Act of 1934 Rule 13a-15(f).

control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting and the

preparation of financial statements for external purposes in accordance with generally accepted accounting principles.

Our internal control

over financial reporting includes those policies and procedures that:

pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets;

provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that our receipts and expenditures are being made only in accordance with authorizations of our management and directors;

provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on the financial statements.

Because of the inherent limitations, internal

control over financial reporting may not prevent or detect misstatements.

Also, projections of any evaluation of effectiveness to future

periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance

with the policies or procedures may deteriorate.

Our management assessed the effectiveness of our

internal control over financial reporting as of June 30, 2025 and December 31, 2024.

In making this assessment, our management used the

criteria set forth by the Committee of Sponsoring Organizations of the 2013 Treadway Commission (“COSO”) in Internal Control-Integrated

Based upon this assessment, our Chief Executive Officer and Chief Financial Officer concluded that as of June 30, 2025 and

December 31, 2024 our internal controls over financial reporting were ineffective.

Changes in Internal Control Over Financial

There were no changes in our internal controls

over financial reporting that occurred during our most recent fiscal quarter that have materially affected, or are reasonably likely to

materially affect, our internal control over financial reporting.

PART II - OTHER INFORMATION

8 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.

What changed 10-Q

Item 4. Controls and Procedures