What changed in this filing

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Item 4. Controls and Procedures

2026-08-13 compared with 2026-05-20 · 24 added, 21 removed, 7 unchanged (87% of the section changed)

Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

Our management maintains disclosure controls and procedures, as defined

in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), that are designed

to provide reasonable assurance that the material information required to be disclosed by us in our periodic reports filed or submitted

under the Exchange Act are processed, summarized, and reported within the time periods specified in the SEC’s rules and forms.

controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed

by us in the reports that we file or submit under the Exchange Act is accumulated and communicated to our management, including our Chief

Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.

of Disclosure Controls and Procedures

management maintains disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of

1934, as amended (the “Exchange Act”), that are designed to provide reasonable assurance that the material information required

to be disclosed by us in our periodic reports filed or submitted under the Exchange Act are processed, summarized, and reported within

the time periods specified in the SEC’s rules and forms.

Disclosure controls and procedures include, without limitation, controls

and procedures designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange

Act is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, to allow timely

decisions regarding required disclosure.

Under the supervision and with the participation of our management

1 unchanged sentence

as such term is defined under Rule 13a-15(e) and 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended, as

of March 31, 2026.

of June 30, 2026.

Based on this evaluation, we concluded that our disclosure controls and procedures have the following material weaknesses:

The relatively small number of employees who are responsible for accounting functions prevents us from segregating duties within our internal control system.

Our internal financial staff lack expertise in identifying and addressing complex accounting issue under U.S.

The relatively small number of employees who are responsible

for accounting functions prevents us from segregating duties within our internal control system.

Our internal financial staff lacks expertise in identifying and addressing

complex accounting issue under U.S.

Generally Accepted Accounting Principles.

Our Chief Financial Officer is not familiar with the accounting and reporting requirements of a U.S.

Our Chief Financial Officer

is not familiar with the accounting and reporting requirements of a U.S.

public company.

We have not developed sufficient documentation concerning our existing financial processes, risk assessment and internal controls.

Based on their evaluation, our Chief Executive Officer and Chief Financial

Officer concluded that the Company’s system of disclosure controls and procedures were not effective as of March 31, 2026 for the

purposes described in this paragraph.

Changes in Internal Control over Financial

No changes in the Company’s internal control over financial reporting

came to management’s attention during the quarter ended March 31, 2026 that have materially affected, or are likely to materially

affect, the Company’s internal control over financial reporting.

PART II – OTHER INFORMATION

We have not developed sufficient documentation concerning

our existing financial processes, risk assessment and internal controls.

on their evaluation, our Chief Executive Officer and Chief Financial Officer concluded that the Company’s system of disclosure

controls and procedures were not effective as of June 30, 2026 for the purposes described in this paragraph.

in Internal Control over Financial Reporting

changes in the Company’s internal control over financial reporting came to management’s attention during the quarter ended

June 30, 2026 that have materially affected, or are likely to materially affect, the Company’s internal control over financial

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