43 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 for the three months ended January 31, 2025 in conformity with U.S.
−Removed: generally accepted accounting principles
−Removed: for interim financial information and in accordance with the rules and regulations of the SEC.
+Added: position and operating results for the three and six months ended April 30, 2025 in conformity with U.S.
+Added: generally accepted accounting
+Added: principles for interim financial information and in accordance with the rules and regulations of the SEC.
Plan for the Material Weaknesses
3 unchanged sentences
that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely
−Removed: To remediate the material weaknesses identified above, we are initiating controls and procedures in order to:
+Added: To remediate the material weaknesses identified above, we have hired third-party consultants to assist with financial reporting
+Added: and are initiating controls and procedures in order to:
control owners concerning the principles and requirements of each control, with a focus on those related to user access to our financial
19 unchanged sentences
than the changes intended to remediate the material weaknesses as discussed above, there was no change in our internal control over financial
−Removed: reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the fiscal quarter ended January 31, 2025 that
−Removed: has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
+Added: reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the fiscal quarter ended April 30, 2025 that has
+Added: materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
OTHER INFORMATION
LEGAL PROCEEDINGS
−Removed: operations and financial results are subject to various risks and uncertainties, including those described in Part I, Item 1A, “Risk
−Removed: Factors” in our 2024 10-K.
−Removed: There have been no material changes to our risk factors since the 2024 10-K.
−Removed: UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
−Removed: DEFAULTS UPON SENIOR SECURITIES
−Removed: MINE SAFETY DISCLOSURES
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.