What changed in this filing

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Item 4. Controls and Procedures

2026-05-20 compared with 2025-11-13 · 22 added, 21 removed, 24 unchanged (64% 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, 2025.

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

Officer have concluded that as of December 31, 2025, 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 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

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 have made the following improvements:

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

Enhanced existing controls and implemented new controls as needed to address control gaps effective March 31, 2026

Tested key controls to verify operating effectiveness as of March 31, 2026

Documented narratives detailing enhanced processes and controls

Accordingly, management believes that our financial

statements for the quarter ended March 31, 2026 are fairly stated, in all material respects, in accordance with GAAP.

Changes in Internal Control Over Financial

Except for the changes described above related to the implementation

8 unchanged sentences

and Issuer Purchases of Equity Securities

All information required by Item 701 of Regulation S-K has previously

been included in a Current Report on Form 8-K.

Defaults Upon Senior Securities

2 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