What changed in this filing

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Item 4. Controls and Procedures

2026-05-15 compared with 2025-10-15 · 15 added, 29 removed, 4 unchanged (92% of the section changed)

Controls and Procedures.

of Disclosure Controls and Procedures:

Our management carried out an evaluation of the effectiveness and design and operation of

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

amended (the Exchange Act).

Based on that evaluation, our Chief Executive Officer has concluded that, at August 31, 2025, such disclosure

controls and procedures were not effective.

controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our

reports filed or submitted under the Exchange Act is recorded, 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 the information required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated

to management including our Chief Executive Officer and Interim Chief Financial Officer, or persons performing similar functions, as

appropriate, to allow timely decisions regarding required disclosure.

on the Effectiveness of Controls:

Our disclosure controls and procedures are designed to provide reasonable, not absolute, assurance

that the objectives of our disclosure control system are met.

Because of inherent limitations in all control systems, no evaluation of

controls can provide absolute assurance that all control issues, if any, within a company have been detected.

Our Chief Executive Officer

has concluded, based on their evaluation as of the end of the period covered by this Quarterly Report that our disclosure controls and

procedures were not sufficiently effective to provide reasonable assurance that the objectives of our disclosure control system were

Company is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e)

and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that

we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s

rules and forms.

Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information

required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated

to the issuer’s management, including its principal executive officer or officers and principal financial officer or officers,

or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

assessment was conducted with the participation of our principal executive and principal financial officer of the effectiveness of the

design and operation of our disclosure controls and procedures as of December 31, 2025.

Based on that evaluation, our management concluded

that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in

the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified

in SEC rules and forms.

in Internal Control over Financial Reporting

have been no changes in our internal controls over financial reporting that occurred during the period ended August 31, 2025, that have

have been no changes in our internal controls over financial reporting that occurred during the period ended March 31, 2026, that have

materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

our annual report for the year ended November 30, 2024, we identified the following material weaknesses which are still applicable:

do not have an audit committee

did not implement appropriate information technology controls

plans to address these material weaknesses in the coming quarters.

II – OTHER INFORMATION

Legal Proceedings.

Risk Factors.

are a smaller reporting company and, therefore, we are not required to provide information required by this item.

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