2 unchanged sentences
Evaluation of Disclosure Controls and Procedures
−Removed: As of June 30, 2023, we carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures.
−Removed: Based on the foregoing, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were not effective as of the end of the period covered by this report, due to a material weakness identified in the fourth quarter of fiscal year 2023 that has not yet been remediated.
−Removed: The material weakness is described further below.
−Removed: Nevertheless, based on the performance of additional procedures by management designed to ensure reliability of financial reporting, our management has concluded that, notwithstanding the material weaknesses described below, the consolidated financial statements, included in this Report on Form 10-Q, fairly present, in all material respects, our financial position, results of operations, and cash flows as of and for each of the periods presented, in conformity with U.S.
+Added: As of September 30, 2023, we carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures.
+Added: Based on the foregoing, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective as of the end of the period covered by this report. 
Prior Year Material Weaknesses
6 unchanged sentences
Remediation Status for Material Weaknesses in Internal Control Over Financial Reporting
−Removed: Beginning during the three months ended June 30, 2023 we implemented our previously-disclosed remediation plans:
+Added: During the six months ended September 30, 2023 we implemented our previously-disclosed remediation plans:
Fair Value Calculations - We obtained the services of a knowledgeable third-party valuation specialist to perform the fair value calculations for the Belyntic acquisition.
−Removed: Goodwill Impairment Assessment - Members of Management with requisite knowledge formally performed and reviewed a quarterly analysis over potential impairment triggers.
−Removed: As a result of our control activities, we have concluded that the material weakness regarding fair value calculations has been remediated as of June 30, 2023.
−Removed: An insufficient number of quarters has elapsed to affirm remediation of the material weakness regarding goodwill impairment assessments;
+Added: Goodwill Impairment Assessment - Members of Management with requisite knowledge performed a formal quarterly analysis of potential impairment triggers.
+Added: As a result of our control activities, we have concluded that the material weaknesses above have been remediated as of September 30, 2023.
We will continue to perform formal quarterly impairment trigger analyses in future periods.
1 unchanged sentence
Changes in Internal Control Over Financial Reporting
−Removed: Other than the remediation measures discussed above, during the three months ended June 30, 2023 there were no changes to our internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) that have materially affected or are reasonably likely to materially affect our internal control over financial reporting. 
+Added: Other than the remediation measures discussed above, during the three and six months ended September 30, 2023 there were no changes to our internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) that have materially affected or are reasonably likely to materially affect our internal control over financial reporting. 
Other Information
4 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.