2 unchanged sentences
Based on that evaluation, the Chief Executive Officer and Chief Financial Officer have concluded that these controls and procedures were effective as of the end of the period covered by this report.
−Removed: There were no changes in our internal control over financial reporting (as such term is defined in Rule 13a-15(f) under the Exchange Act) that occurred during the quarter ended September 30, 2025 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: In the first quarter of 2026, we completed another phase of our new enterprise resource planning (ERP) system implementation and migrated part of our RUPS business onto the new system.
+Added: As a result, we have implemented updates and changes to our current processes and related control activities.
+Added: As the phased implementation continues over the next several years, we will continue to experience certain changes to our processes and procedures which will result in changes to our internal controls over financial reporting.
+Added: There are inherent risks in implementing an ERP system and, accordingly, management will continue to evaluate the design and operating effectiveness of these controls.
+Added: Except as noted above, there was no change in our internal control over financial reporting (as such term is defined in Rule 13a-15(f) under the Exchange Act) that occurred during the quarter ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
PART II—OTHER INFORMATION
2 unchanged sentences
included in Item 1 of Part I of this report is incorporated herein by reference.
+Added: There have been no material changes to the Risk Factors previously disclosed in Item 1A of Part I of our Annual Report on Form 10-K for the year ended December 31, 2025.
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.