Controls and Procedures
−Removed: Evaluation of Disclosure Controls and Procedures
−Removed: Our management, with the participation of our principal executive officer and principal financial officer, evaluated the effectiveness of our disclosure controls and procedures as of the end of the fiscal quarter ended October 27, 2024.
−Removed: Based on this evaluation, our principal executive officer and principal financial officer have concluded that our disclosure controls and procedures are effective as of October 27, 2024 to provide reasonable assurance that information required to be disclosed in the reports that we file or submit under the Securities Exchange Act of 1934, as amended, is accumulated and communicated to the Company’s management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure and are effective to provide reasonable assurance that such information is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.
−Removed: Changes in Internal Control over Financial Reporting
−Removed: During fiscal 2024 second quarter, we closed on the acquisition of substantially all of the assets of BOBO Intriguing Objects (“BOBO").
−Removed: As permitted by SEC guidance for newly acquired businesses, we excluded BOBO’s operations from the scope of our Sarbanes-Oxley Section 404 report on internal controls over financial reporting for the year ending January 28, 2024.
−Removed: We are in the process of implementing our internal control structure at BOBO and expect that this effort will be completed in fiscal 2025.
−Removed: There have been no changes in our internal control over financial reporting during the fiscal quarter ended October 27, 2024, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: of Disclosure Controls and Procedures
+Added: management, with the participation of our principal executive officer and principal financial officer, evaluated the effectiveness of
+Added: our disclosure controls and procedures as of the end of the fiscal quarter ended May 4, 2025.
+Added: Based on this evaluation, our principal
+Added: executive officer and principal financial officer have concluded that our disclosure controls and procedures are effective as of May
+Added: 4, 2025 to provide reasonable assurance that information required to be disclosed in the reports that we file or submit under the Securities
+Added: Exchange Act of 1934, as amended, is accumulated and communicated to the Company’s management, including our principal executive
+Added: officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure and are effective to
+Added: provide reasonable assurance that such information is recorded, processed, summarized and reported within the time periods specified
+Added: in the SEC’s rules and forms.
+Added: in Internal Control over Financial Reporting
+Added: have been no changes in our internal control over financial reporting during the fiscal quarter ended May 4, 2025, that have materially
+Added: affected, or are reasonably likely to materially affect, our internal control over financial reporting.
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.