8 unchanged sentences
At the end of the period covered by this Quarterly Report, we conducted an evaluation under the supervision and with the participation of our Principal Officer and Principal Financial Officer of the effectiveness of the design and operation of our disclosure controls and procedures.
−Removed: Based upon the foregoing, our Principal Executive Officer and Principal Financial Officer concluded that, as of January 31, 2026, the disclosure controls and procedures of our Company were not effective.
−Removed: Specifically, this is due to an inherent staffing limitation to properly segregate duties and provide adequate monitoring during the process leading to and including the preparation of the consolidated financial statements.
+Added: Based upon the foregoing, our Principal Executive Officer and Principal Financial Officer concluded that, as of April 30, 2026, the disclosure controls and procedures of our Company were not effective.
Limitations on Effectiveness of Controls and Procedures
6 unchanged sentences
Changes in Internal Control over Financial Reporting
−Removed: There were no changes in our internal control over financial reporting that occurred during our most recent fiscal quarter that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: During the quarter ended April 30, 2026, management continued to commit resources to the remediation of the material weaknesses reported in the Company's Form 10-K for the fiscal year ended July 31, 2025.
+Added: Furthermore, management continued to augment its resources for remediating the identified deficiencies and in other internal controls over financial reporting.
+Added: Except as described above, there were no changes in our internal control over financial reporting that occurred during our most recent fiscal quarter that materially affected, or are reasonably likely to materially 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.