−Removed: AND PROCEDURES.
+Added: CONTROLS AND PROCEDURES.
of Disclosure Controls and Procedures
6 unchanged sentences
on their evaluation of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as
−Removed: of September 30, 2025, our Principal Executive Officer and Principal Financial Officer have concluded that our disclosure controls and
−Removed: procedures were not effective to provide reasonable assurance that information we are required to disclose in reports that we file or
−Removed: submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms,
−Removed: and that such information is accumulated and communicated to our management, including our chief executive officer and chief financial
−Removed: officer, as appropriate, to allow timely decisions regarding required disclosure.
+Added: of March 31, 2026, our Principal Executive Officer and Principal Financial Officer have concluded that our disclosure controls and procedures
+Added: were not effective to provide reasonable assurance that information we are required to disclose in reports that we file or submit under
+Added: the Exchange Act is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms, and that such
+Added: information is accumulated and communicated to our management, including our chief executive officer and chief financial officer, as
+Added: appropriate, to allow timely decisions regarding required disclosure.
Annual Report on Internal Control over Financial Reporting
7 unchanged sentences
for external purposes in accordance with U.S.
−Removed: of September 30, 2025, management assessed the effectiveness of our internal control over financial reporting based on the criteria for
−Removed: effective internal control over financial reporting established in Internal Control-Integrated Framework of 2013 issued by the Committee
−Removed: of Sponsoring Organizations of the Treadway Commission (“COSO”) and SEC guidance on conducting such assessments.
−Removed: that evaluation under this framework, our management concluded that as of September 30, 2025, our internal control over financial reporting
−Removed: was not effective because of the following material weaknesses:
+Added: of March 31, 2026, management assessed the effectiveness of our internal control over financial reporting based on the criteria for effective
+Added: internal control over financial reporting established in Internal Control-Integrated Framework of 2013 issued by the Committee of Sponsoring
+Added: Organizations of the Treadway Commission (“COSO”) and SEC guidance on conducting such assessments.
+Added: Based on that evaluation
+Added: under this framework, our management concluded that as of March 31, 2026, our internal control over financial reporting was not effective
+Added: because of the following material weaknesses:
material weaknesses identified include (i) the Company had inadequate segregation of duties consistent with control objectives and (ii)
17 unchanged sentences
in Internal Control over Financial Reporting
−Removed: were no changes in our internal control over financial reporting during the nine months ended September 30, 2025, that have materially
−Removed: affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: were no changes in our internal control over financial reporting during the Three Months ended March 31, 2026, that have materially affected,
+Added: or are reasonably likely to materially affect, our internal control over financial reporting.
Limitations on Effectiveness of Controls
16 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.