What changed in this filing

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Item 4. Controls and Procedures

2025-11-19 compared with 2025-08-19 · 19 added, 17 removed, 16 unchanged (69% of the section changed)

Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

of June 30, 2025, our management, with the participation of our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness

of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934).

on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were

not effective as of June 30, 2025, due to the material weakness described below.

Material Weakness

In its assessment of the effectiveness of internal control over financial

reporting as of June 30, 2025, management identified material weaknesses in control environment, risk assessment, control activities,

information and communication and monitoring.

Specifically, the material weaknesses identified relate to the fact that the Company has

not yet designed and maintained an effective control environment commensurate with its financial reporting requirements, including (a)

has not yet completed formally documenting policies and procedures with respect to review, supervision and monitoring of the Company’s

accounting and reporting functions, (b) lack of evidence to support the performance of controls and the adequacy of review procedures,

including the completeness and accuracy of information used in the performance of controls and (c) we have limited accounting personnel

and other supervisory resources necessary to adequately execute the Company’s accounting processes and address its internal controls

over financial reporting.

of Disclosure Controls and Procedures

of September 30, 2025, our management, with the participation of our Chief Executive Officer and Chief Financial Officer, evaluated the

effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act

Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and

procedures were not effective as of September 30, 2025, due to the material weakness described below.

of Material Weakness

identified a material weakness in our internal control over financial reporting.

Specifically, the Company did not maintain sufficient

resources with appropriate accounting expertise to adequately review and account for complex, non-routine transactions.

deficiency could result in a material misstatement of the Company’s annual or interim financial statements that may not be prevented

or detected on a timely basis.

for Remediation

5 unchanged sentences

to NetSuite’s enterprise resource program;

of independent registered audit firm.

expects these remediation efforts to be completed during fiscal year 2025, subject to the timing of hiring and training.

in Management

to September 30, 2025, the Company’s board of directors approved changes in senior management, including the appointment of a new

President and changes to the composition of the Board and Audit Committee.

Management is currently evaluating the impact of these leadership

changes on the Company’s internal control environment and will disclose any material effects on internal control over financial

reporting in future filings.

in Internal Control Over Financial Reporting

were no changes in our internal control over financial reporting during the quarter ended June 30, 2025, that have materially affected,

were no changes in our internal control over financial reporting during the quarter ended September 30, 2025, that have materially affected,

or are reasonably likely to materially affect, our internal control over financial reporting, other than the remediation measures described

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