22 unchanged sentences
Internal control over financial reporting includes those policies and procedures that:
−Removed: pertain to the maintenance
−Removed: of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of our assets;
−Removed: provide reasonable
−Removed: assurance that transactions are recorded as necessary to permit preparation of the financial statements in accordance with
−Removed: generally accepted accounting principles, and that receipts and expenditures are being made only in accordance with authorizations
+Added: to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of
+Added: reasonable assurance that transactions are recorded as necessary to permit preparation of the financial statements in accordance
+Added: with generally accepted accounting principles, and that receipts and expenditures are being made only in accordance with authorizations
of management and the Board of Directors;
−Removed: provide reasonable
−Removed: assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of our assets that could
−Removed: have a material effect on the financial statements.
+Added: reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of our assets
+Added: that could have a material effect on the financial statements.
of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.
22 unchanged sentences
a result of the material weakness in internal control over financial reporting described above, management has concluded that,
−Removed: as of June 30, 2025, our internal control over financial reporting was not effective based on the criteria in Internal Control
+Added: as of March 31, 2025, our internal control over financial reporting was not effective based on the criteria in Internal Control
– Integrated Framework issued by COSO.
46 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.