What changed in this filing

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Item 4. Controls and Procedures

2024-05-10 compared with 2023-11-09 · 17 added, 29 removed, 1 unchanged (98% of the section changed)

Controls and Procedures.

required by Rule 13a-15 of the Securities Exchange Act, as amended (the “Exchange Act”), we have evaluated the effectiveness

of the design and operation of our disclosure controls and procedures, which were designed to provide reasonable assurance of achieving

their objectives.

This evaluation was carried out under the supervision and with the participation of our management, including our principal

executive officer and principal financial officer.

Based on this evaluation, our principal executive officer and principal financial

officer have concluded that, as of September 30, 2023, our disclosure controls and procedures were effective at the reasonable assurance

level to ensure (1) that information required to be disclosed by us in the reports 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 (2) information required

to be disclosed by us in our reports that we file or submit under the Exchange Act is accumulated and communicated to our management,

including our principal executive officer and principal financial officer, or persons performing similar functions, as appropriate to

allow timely decisions regarding required disclosure.

in Internal Control over Financial Reporting

were no changes with respect to our internal control over financial reporting (as such term is defined in Rules 13a-15(f) under the Exchange

Act) that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting in the quarterly

period ended September 30, 2023.

II - OTHER INFORMATION

Legal Proceedings.

are currently not a party to any legal or administrative proceedings and are not aware of any pending or threatened legal or administrative

proceedings against us in all material aspects.

We may from time to time become a party to various legal or administrative proceedings

arising in the ordinary course of our business.

Risk Factors.

are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information

under this item.

Unregistered Sales of Equity Securities, Use of Proceeds, and Issuer Purchases of Equity Securities.

Defaults Upon Senior Securities.

Mine Safety Disclosures.

Not applicable.

As required by Rule 13a-15 of the

Securities Exchange Act, as amended (the “Exchange Act”), we have evaluated the effectiveness of the design and operation

of our disclosure controls and procedures, which were designed to provide reasonable assurance of achieving their objectives.

This evaluation

was carried out under the supervision and with the participation of our management, including our principal executive officer and principal

financial officer.

Based on this evaluation, our principal executive officer and principal financial officer have concluded that, as of

March 31, 2024, our disclosure controls and procedures were effective at the reasonable assurance level to ensure (1) that information

required to be disclosed by us in the reports 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 (2) information required to be disclosed by us in our reports

that we file or submit under the Exchange Act is accumulated and communicated to our management, including our principal executive officer

and principal financial officer, or persons performing similar functions, as appropriate to allow timely decisions regarding required

Changes in Internal Control over Financial Reporting

There were no changes with respect

to our internal control over financial reporting (as such term is defined in Rules 13a-15(f) under the Exchange Act) that materially affected,

or are reasonably likely to materially affect, our internal control over financial reporting in the quarterly period ended March 31, 2024.

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.

What changed 10-Q

Item 4. Controls and Procedures