17 unchanged sentences
This was evidenced by our failure to properly identify and account for a material lease amendment.
−Removed: during the year ended October 31, 2021, we determined that we lacked adequate controls with respect to physical custody of certain
−Removed: hardware, electronic and hard copy records of Generations Coffee and its component operation known as Steep n’ Brew following
−Removed: the Company’s relocation or vacating of certain premises used in the operations of that business unit.
−Removed: Accordingly, management
−Removed: determined that the foregoing were control deficiencies that constituted material weaknesses.
+Added: during the year ended October 31, 2021, we determined that we lacked adequate controls with respect to physical custody of certain hardware,
+Added: electronic and hard copy records of Generations Coffee and its component operation known as Steep n’ Brew following the Company’s
+Added: relocation or vacating of certain premises used in the operations of that business unit.
+Added: Accordingly, management determined that the
+Added: foregoing were control deficiencies that constituted material weaknesses.
Additionally,
11 unchanged sentences
such material weaknesses, we believe the financial information presented herein is materially correct and fairly presents the financial
−Removed: position and operating results of the three and six months ended April 30, 2023 in conformity with U.S.
+Added: position and operating results of the three and nine months ended July 31, 2023 in conformity with U.S.
generally accepted accounting
14 unchanged sentences
reporting and redesigning aspects of the system to better allow the access rights to be implemented.
−Removed: referencing analysis to be completed on a quarterly basis;
+Added: cross referencing
+Added: analysis to be completed on a quarterly basis;
additional levels of internal review of financial statements and any adjustments made thereto.
12 unchanged sentences
10-K for the year ended October 31, 2022, there was no change in our internal control over financial reporting (as defined in Rules 13a-15(f)
−Removed: and 15d-15(f) under the Exchange Act) during the fiscal quarter ended January 31, 2023 that has materially affected, or is reasonably
−Removed: likely to materially affect, our internal control over financial reporting.
+Added: and 15d-15(f) under the Exchange Act) during the fiscal quarter ended July 31, 2023 that has materially affected, or is reasonably likely
+Added: to materially affect, our internal control over financial reporting.
II - OTHER INFORMATION
1 unchanged sentence
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.