What changed in this filing

/stocks — the workspaceLOADING

Item 1B. Unresolved Staff Comments

2025-02-28 compared with 2024-03-01 · 25 added, 31 removed, 79 unchanged (41% of the section changed)

3 unchanged sentences

The Company’s cybersecurity program is an

integral element of the Company's overarching strategic plan.

The robustness of the cybersecurity initiatives directly

impact the realization of the Company's mission, vision, and goals.

Aligned with the National Institute of Standards and Technology Cyber

Security Framework, the Company employs a comprehensive "defense-in-depth" strategy, deploying multiple security measures to

safeguard its operational environment and data integrity systems.

integral element of the Company's overarching strategic plan and risk management system.

The robustness of the cybersecurity initiatives

directly impact the realization of the Company's mission, vision, and goals.

Aligned with the National Institute of Standards and Technology

Cyber Security Framework, the Company employs a comprehensive "defense-in-depth" strategy, deploying multiple security measures

to safeguard its operational environment and data integrity systems.

The Company continually evaluates and refines

5 unchanged sentences

The cybersecurity program includes various aspects of PPT, including, but not limited

● Technology:

Encryption, threat management, backups, monitoring, investigative support utilizing

artificial intelligence embedded tools;

Encryption, threat management, backups, monitoring, investigative support utilizing artificial intelligence embedded tools;

Identity and Access Control Management Tools:

Multi-factor authentication, monitoring and alerting

of privilege account access;

Multi-factor authentication, monitoring and alerting of privilege account access;

Cybersecurity Processes:

Vulnerability scanning, penetration testing, and periodic assessments

conducted by external security consultants;

Vulnerability scanning, penetration testing, and periodic assessments conducted by external security consultants;

Incident Response Training:

Regularly assessed incident response preparedness through various incident

response and disaster recovery exercises;

Regularly assessed incident response preparedness through various incident response and disaster recovery exercises;

Cyber Risk Awareness and Training:

Frequent simulation exercises to heighten awareness of cybersecurity

threats and educate our user community on preventative measures and reporting protocols.

All employees participate in required periodic

training with respect to cybersecurity risk and risk mitigation.

Frequent simulation exercises to heighten awareness of cybersecurity threats and educate our user community on preventative measures and reporting protocols.

All employees participate in required periodic training with respect to cybersecurity risk and risk mitigation.

Our Chief Technology Officer (CTO), with over

7 unchanged sentences

data and utilize automated tools to operate our plants.

Identified as a critical risk factor, cybersecurity

threats encompass potential hazards such as malicious code, employee misconduct, advanced persistent threats, fraud, and phishing attacks.

These risks have the potential to lead to information technology system failures, threat to water supply, or compromise of

sensitive information.

Cybersecurity threats encompass potential hazards

such as malicious code, employee misconduct, advanced persistent threats, fraud, and phishing attacks.

These risks have the potential

to lead to information technology system failures, threat to water supply, or compromise of sensitive information.

Our cybersecurity program aims to protect the

14 unchanged sentences

and vulnerabilities implies that these defenses may not be foolproof.

Cybersecurity Risk Management Program and Strategy

Cybersecurity Risk Management Program and

Cybersecurity risk management strategy is an integral

20 unchanged sentences

Collaboration with a third-party managed detection and response company for 24/7 monitoring and response;

● Cybersecurity insurance to cover a portion of losses and damages resulting from cyber-attacks or security

Cybersecurity insurance to cover a portion of losses and damages resulting from cyber-attacks or security breaches;

An incident response team that is comprised of various departments required for an effective response;

● Conducting periodic drills and exercises, including industry collaborations and participation from the

executive team;

Conducting periodic drills and exercises, including industry collaborations and participation from the executive team;

Continuous information security awareness training and phishing simulation exercises;

1 unchanged sentence

Deployment of automation solutions to strengthen detection and response capabilities;

● Utilizing services offered by the United States Department of Homeland Security to assist with resiliency

Utilizing services offered by the United States Department of Homeland Security to assist with resiliency planning.

Third-Party Relationships

11 unchanged sentences

The Corporate Governance and Nominating Committee

of the Board is tasked with overseeing cybersecurity risk.

Management, including the CTO, provides regular reports to the Board covering

aspects such as risks, threats, the evolving threat landscape, enhancements to the cybersecurity program, and the preparedness of internal

of the Board is tasked with serving as the Board of Director’s primary body to oversee management’s risk identification, management

and mitigation strategies related to, among other risks, information technology, cybersecurity and data security risks.

Management, including

the CTO, provides regular reports to the Board covering aspects such as risks, threats, the evolving threat landscape, enhancements to

the cybersecurity program, and the preparedness of internal responses.

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-K

Item 1B. Unresolved Staff Comments