1 unchanged sentence
Evaluation of Disclosure Controls and Procedures
−Removed: Our Company’s management has evaluated, with the participation of our principal executive officer and principal financial officer, the effectiveness of our disclosure controls and procedures as of March 31, 2026.
+Added: Our Company’s management has evaluated, with the participation of our principal executive officer and principal financial officer, the effectiveness of our disclosure controls and procedures as of June 30, 2026.
The term “disclosure controls and procedures,” as defined in Rules 13a - 15(e) and 15d - 15(e) of the Securities Exchange Act of 1934, means controls and procedures that are designed to provide reasonable assurance that information required to be disclosed in the reports we file and submit under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported as and when required.
1 unchanged sentence
A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely basis.
−Removed: During the preparation of our financial statements for the three months ended March 31, 2026, management identified a material weakness in the Company’s internal control over financial reporting as of March 31, 2026 related to the Company’s accounting for a non-routine transaction in accordance with the sale-leaseback accounting guidance set forth in ASC 842-40.
−Removed: Management is in the process of developing remediation measures to address this material weakness, including enhancing its accounting review procedures for non-routine transactions, including sale-leaseback transactions, engaging additional external resources with expertise in sale-leaseback transactions, developing internal procedures to evaluate accounting treatment under ASC 842-40, and strengthening its controls around the review of significant accounting elections.
+Added: As previously reported, during the preparation of our financial statements for the three months ended March 31, 2026, management identified a material weakness in the Company’s internal control over financial reporting related to the evaluation and application of U.S.
+Added: GAAP to certain non-routine transactions.
+Added: This material weakness was evidenced by errors identified in the accounting for a sale-leaseback transaction under ASC 842-40 during the quarter ended March 31, 2026, and in the accounting for a low-income housing tax credit investment under ASC 323-740 during the quarter ended June 30, 2026.
+Added: As of June 30, 2026, the material weakness had not been remediated.
+Added: Management is in the process of developing remediation measures to address this material weakness, including enhancing its accounting review procedures for non-routine transactions, strengthening controls over the evaluation of technical accounting matters, engaging additional external resources with specialized accounting expertise when appropriate, and formalizing procedures for evaluating and documenting the accounting conclusions for non-routine transactions.
Management may determine to take additional measures to address the material weakness or modify the remediation efforts described above.
6 unchanged sentences
Changes in Internal Control Over Financial Reporting
−Removed: Except as disclosed above, there have been no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) or 15d-15(f) of the Securities Exchange Act of 1934) that occurred during the three months ended March 31,
−Removed: 2026 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.
+Added: Except as disclosed above, there have been no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) or 15d-15(f) of the Securities Exchange Act of 1934) that occurred during the three months ended June 30, 2026 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.
PART II - OTHER INFORMATION
3 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.