What changed in this filing

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Item 4. Controls and Procedures

2025-05-20 compared with 2024-12-30 · 27 added, 23 removed, 1 unchanged (98% of the section changed)

Controls and Procedures.

of Disclosure Controls and Procedures

Company maintains disclosure controls and procedures, as such terms are defined in Rules 13a-15(e) under the Exchange Act.

under the supervision and with the participation of its management, including its Chief Executive Officer and Chief Financial Officer,

has evaluated the effectiveness of the design and operation of such disclosure controls and procedures for this Report.

Based upon that

evaluation, the Chief Executive Officer and Chief Financial Officer have concluded that the Company’s disclosure controls and procedures

were not effective as of September 30, 2024 to provide reasonable assurance that material information required to be disclosed by the

Company in this Report was recorded, processed, summarized and communicated to the Company’s management as appropriate and within

the time periods specified in SEC rules and forms.

part of our plan to remediate our controls which were not effective, we are performing a full review of our internal control procedures.

We have implemented, and plan to continue to implement, new controls and new processes.

We have hired and plan to continue to hire additional

qualified personnel and establish more robust processes to support our internal control over financial reporting, including clearly defined

roles and responsibilities.

The Company anticipates time being required to complete the implementation and to assess and ensure the sustainability

of these controls.

The effectiveness will not be considered remediated until the applicable controls operate for a sufficient period

of time and management has concluded, through testing, that these controls are operating effectively.

in Internal Control over Financial Reporting

have not been any changes in the Company’s internal control over financial reporting, as such term is defined in Rules 13a-15(f)

and 15d-15(f) under the Exchange Act, during the Company’s last fiscal quarter that have materially affected, or are reasonably

likely to materially affect, its internal control over financial reporting.

II – OTHER INFORMATION

Evaluation of Disclosure Controls

and Procedures

The Company maintains disclosure

controls and procedures, as such terms are defined in Rules 13a-15(e) under the Exchange Act.

The Company, under the supervision and with

the participation of its management, including its Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness

of the design and operation of such disclosure controls and procedures for this Report.

Based upon that evaluation, the Chief Executive

Officer and Chief Financial Officer have concluded that the Company’s disclosure controls and procedures were not effective as of

March 31, 2025 to provide reasonable assurance that material information required to be disclosed by the Company in this Report was recorded,

processed, summarized and communicated to the Company’s management as appropriate and within the time periods specified in SEC rules

As part of our plan to remediate

our controls which were not effective, we are performing a full review of our internal control procedures.

We have implemented, and plan

to continue to implement, new controls and new processes.

We have hired and plan to continue to hire additional qualified personnel and

establish more robust processes to support our internal control over financial reporting, including clearly defined roles and responsibilities.

The Company anticipates time being required to complete the implementation and to assess and ensure the sustainability of these controls.

The effectiveness will not be considered remediated until the applicable controls operate for a sufficient period of time and management

has concluded, through testing, that these controls are operating effectively.

Changes in Internal Control

over Financial Reporting

There have not been any changes in the Company’s

internal control over financial reporting, as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act, during the

Company’s last fiscal quarter that have materially affected, or are reasonably likely to materially affect, its internal control

over financial reporting.

PART II – OTHER INFORMATION

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.

What changed 10-Q

Item 4. Controls and Procedures