What changed in this filing

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Item 4. Controls and Procedures

2023-11-08 compared with 2023-08-09 · 17 added, 13 removed, 38 unchanged (44% of the section changed)

20 unchanged sentences

indicative of many small companies with small number of staff:

segregation of duties consistent with control objectives;

controls related to revenue recognition;

written policies and procedures for accounting and financial reporting with respect to the requirements and application of both U.S.

GAAP and SEC Guidelines;

information technology general controls specifically related to security, segregation of duties, user access, restricted access and

change management.

inadequate segregation

of duties consistent with control objectives;

inadequate controls related

to revenue recognition;

insufficient written policies

and procedures for accounting and financial reporting with respect to the requirements and application of both U.S.

inadequate information

technology general controls specifically related to security, segregation of duties, user access, restricted access and change management.

Plan to Remediate the Material Weakness

5 unchanged sentences

The other remediation actions planned include:

implementation

of controls to ensure revenue is recognized upon shipment;

documentation and implementation of control procedures and the implementation of control monitoring;

and remedy gaps in our information technology general controls specifically related to the areas of security, segregation of duties,

user access, restricted access and change management.

implementation of controls

to ensure revenue is recognized upon shipment;

further documentation and

implementation of control procedures and the implementation of control monitoring;

identify and remedy gaps

in our information technology general controls specifically related to the areas of security, segregation of duties, user access,

restricted access and change management.

in Internal Control over Financial Reporting

2 unchanged sentences

Other than those measures, there were no changes in our internal control over financial

reporting (as defined in Rule 13a-15(f) and 15d-15(f) under the Exchange Act) during the three months ended June 30, 2023, that materially

affected, our internal control over financial reporting as of that date.

reporting (as defined in Rule 13a-15(f) and 15d-15(f) under the Exchange Act) during the three months ended September 30, 2023, that

materially affected, our internal control over financial reporting as of that date.

II – OTHER INFORMATION

5 unchanged sentences

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