Item 4. Controls and Procedures
ITEM 4. CONTROLS AND PROCEDURES
Evaluation of Disclosure Controls and Procedures
Our management, including our principal executive
officer and principal financial officer, evaluated the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e)
or 15d-15(e) under the Exchange Act) as of the end of the period covered by this report. There are inherent limitations to the effectiveness
of any system of disclosure controls and procedures. In designing and evaluating the disclosure controls and procedures, our chief executive
officer recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of
achieving the desired control objectives.
Based on the evaluation as of June 30, 2025, our
management, including our principal executive officer and principal financial officer, concluded that our disclosure controls and procedures
were effective to provide reasonable assurance that information we are required to disclose in reports that we file or submit under the
Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and
that such information is accumulated and communicated to our management, including our chief executive officer and chief financial officer,
as appropriate, to allow timely decisions regarding required disclosure.
Changes in Internal Control over Financial Reporting
There have been no changes in our internal control
over financial reporting (as defined in Rules 13a-15(f) or 15d-15(f) under the Exchange Act) during the quarterly period covered by this
report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
On January 2, 2025, the Company completed the
Acquisition. The Company is in the process of integrating its internal controls over financial reporting following the Acquisition. As
a result of these integration activities, certain controls will be evaluated and may be changed.
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PART II:
OTHER INFORMATION
Text extracted from the filing as submitted to EDGAR. Formatting, tables and exhibits are simplified for reading; the original document is authoritative for anything you rely on.