Controls and Procedures Evaluation of Disclosure Controls and Procedures
−Removed: Disclosure controls and procedures are controls and other procedures
−Removed: designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is recorded, processed,
−Removed: summarized and reported within the time periods specified in the SEC’s rules and forms.
−Removed: Disclosure controls and procedures include,
−Removed: without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports filed or submitted
−Removed: under the Exchange Act is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer
−Removed: (together, the “Certifying Officers”), or persons performing similar functions, as appropriate, to allow timely decisions
−Removed: regarding required disclosure.
−Removed: Under the supervision and with the participation of our management,
−Removed: including our Certifying Officers, we carried out an evaluation of the effectiveness of the design and operation of our disclosure controls
−Removed: and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act.
−Removed: Based on the foregoing, our Certifying Officers concluded
−Removed: that our disclosure controls and procedures were not effective as of the end of the quarterly period ended March 31, 2026, due to the lack
−Removed: of segregation of duties within account processes due to limited personnel and insufficient written policies and procedures for accounting,
−Removed: IT and financial reporting and recordkeeping.
+Added: Disclosure controls and procedures are controls and other procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.
+Added: Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer (together, the “Certifying Officers”), or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure.
+Added: Under the supervision and with the participation of our management, including our Certifying Officers, we carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act.
+Added: Based on the foregoing, our Certifying Officers concluded that our disclosure controls and procedures were not effective as of the end of the quarterly period ended June 30, 2026, due to the lack of segregation of duties within account processes due to limited personnel and insufficient written policies and procedures for accounting, IT and financial reporting and recordkeeping.
Changes in Internal Control over Financial Reporting
−Removed: There was no change in our internal control over
−Removed: financial reporting that occurred during the quarterly period ended March 31, 2026 that has materially affected, or is reasonably likely
−Removed: to materially affect, our internal control over financial reporting.
+Added: There was no change in our internal control over financial reporting that occurred during the quarterly period ended June 30, 2026 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
OTHER INFORMATION
Legal Proceedings
−Removed: As a smaller reporting company the Company is not required to provide the
−Removed: information required by this item.
+Added: As a smaller reporting company the Company is not required to provide the information required by this item.
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.