What changed in this filing

/stocks — the workspaceLOADING

Item 4. Controls and Procedures

2024-11-06 compared with 2024-05-08 · 63 added, 19 removed, 8 unchanged (91% of the section changed)

4 unchanged sentences

under Rule 13a-15(e)

promulgated under the Securities Exchange Act of

1934, as amended, as of March

Management recognizes that any controls

and procedures,

no matter how

well designed

and operated, can

provide only reasonable

assurance of achieving

their objectives and

management necessarily applies its judgment in evaluating the cost-benefit relationship of possible controls and procedures.

this evaluation,

the executive

financial officer

concluded that

our disclosure

were effective as of March 31, 2024.

promulgated under the Securities Exchange Act of 1934, as amended, as of

September 30, 2024.

We previously identified and disclosed in Part II, Item 9A of our Annual Report on Form 10-K for the

year ended June 30, 2024,

material weaknesses in our internal control over financial reporting

(1) information technology general controls (“ITGCs”),

implementation,

program-change

financial reporting processes and (2) insufficient design and implementation of controls and associated policies

and procedures in our

annual goodwill impairment assessment.

A material weakness is a deficiency,

or combination of deficiencies, in internal control

financial reporting such

reasonable possibility that

a material misstatement

of our annual

consolidated financial

statements will not be prevented or detected on a timely basis.

of insufficient time to

design and implement procedures

to remediate the

material weaknesses discussed in

Report on Form

year ended June

described above), the

executive chairman and

the group chief

officer concluded that our disclosure controls and procedures were

not effective as of September 30, 2024.

Notwithstanding

statements included

in this Quarterly

Form 10-Q fairly

all material respects,

our financial

condition, results

operations and cash flows as of and for the periods presented in accordance with

Changes in Internal Control over Financial Reporting

There have not been any changes in our internal control over financial reporting during the fiscal quarter ended March 31, 2024,

that have materially affected, or are reasonably likely to

We have commenced

with the design and implementation of the remediation plan during the three months ended

September 30,

2024 which includes:

implementation

weaknesses identified above;

the review and implementation of changes to the design of the controls related

to the goodwill impairment assessment.

The remediation plan

may be adjusted

as is appropriate,

as we continue

to evaluate and

enhance our internal

control over financial

Other than the

design and implementation of

the remediation plan, there

have not been any changes

in our internal control

over financial reporting during

the fiscal quarter ended

September 30, 2024, that have

materially affected, or are

reasonably likely to

materially affect, our internal control over financial reporting.

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.

What changed 10-Q

Item 4. Controls and Procedures