What changed in this filing

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Item 4. Controls and Procedures

2025-05-15 compared with 2024-11-14 · 14 added, 14 removed, 31 unchanged (47% of the section changed)

9 unchanged sentences

Based on this evaluation, our CEO and CFO have concluded

that our disclosure controls and procedures were ineffective as of September 30, 2024.

Our management

identified the following material weaknesses in our internal control over financial reporting, which are indicative of many small companies

with small staff:

(i) inadequate segregation of duties and effective risk assessment;

and (ii) insufficient written policies and procedures

for accounting and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines.

We believe that our financial statements

presented in this quarterly report on Form 10-Q fairly present, in all material respects, our financial position, results of operations,

and cash flows for all periods presented herein.

that our disclosure controls and procedures were ineffective as of March 31, 2025.

Our management identified the following material weaknesses

in our internal control over financial reporting, which are indicative of many small companies with small staff:

(i) inadequate segregation

of duties and effective risk assessment;

and (ii) insufficient written policies and procedures for accounting and financial reporting

with respect to the requirements and application of both US GAAP and SEC guidelines.

We believe that our financial statements presented

in this quarterly report on Form 10-Q fairly present, in all material respects, our financial position, results of operations, and cash

flows for all periods presented herein.

Inherent Limitations - Our

15 unchanged sentences

Changes in Internal Control over Financial

Reporting - There were no changes in our internal control over financial reporting during the nine-month period ended September

Reporting - There were no changes in our internal control over financial reporting during the three-month period ended March

31, 2025, which were identified in conjunction with management’s evaluation required by paragraph (d) of Rules 13a-15 and 15d-15

2 unchanged sentences

Legal Proceedings

We are not a party to any material pending legal proceedings.

aware of any pending legal proceeding to which any of our officers, directors, or any beneficial holders of 5% or more of our voting securities

are adverse to us or have a material interest adverse to us.

We are not a party to any material pending legal proceeding.

We are not aware of any pending legal proceeding to which any of our officers, directors, or any beneficial holders of 5% or more of our

voting securities are adverse to us or have a material interest adverse to us.

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