What changed in this filing

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Item 4. Controls and Procedures

2025-05-15 compared with 2024-11-14 · 29 added, 26 removed, 1 unchanged (98% of the section changed)

Controls and Procedures.

Controls and Procedures

maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports under

the Exchange Act, and the rules and regulations thereunder, is recorded, processed, summarized and reported within the time periods specified

in the SEC’s rules and forms and that such information is accumulated and communicated to our management, including our principal

executive officer and principal financial officer, as appropriate, to allow for timely decisions regarding required disclosure.

and evaluating the disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well designed

and operated, can provide only reasonable assurance of achieving the desired control objectives, and management is required to apply

its judgment in evaluating the cost-benefit relationship of possible controls and procedures.

required by Rule 13a-15(b) under the Exchange Act, our management, under the supervision and with the participation of our principal

executive officer and principal financial officer, has evaluated the effectiveness of the design and operation of our disclosure controls

and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of September 30, 2024.

such evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures as of

September 30, 2024 were effective.

Chief Executive Officer and Chief Financial Officer do not expect that our disclosure controls and procedures or our internal controls

will prevent all error or fraud.

A control system, no matter how well conceived and operated, can provide only reasonable, not absolute,

assurance that the objectives of the control system are met.

Further, the design of a control system must reflect the fact that there

are resource constraints and the benefits of controls must be considered relative to their costs.

Due to the inherent limitations in

all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any,

have been detected.

in Internal Controls

the most recent fiscal quarter, no change has occurred in our internal control over financial reporting that has materially affected,

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

II – Other Information

Disclosure Controls and Procedures

We maintain disclosure controls

and procedures that are designed to ensure that information required to be disclosed in our reports under the Exchange Act, and the rules

and regulations thereunder, is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules

and forms and that such information is accumulated and communicated to our management, including our principal executive officer and principal

financial officer, as appropriate, to allow for timely decisions regarding required disclosure.

In designing and evaluating the disclosure

controls and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide

only reasonable assurance of achieving the desired control objectives, and management is required to apply its judgment in evaluating

the cost-benefit relationship of possible controls and procedures.

As required by Rule 13a-15(b)

under the Exchange Act, our management, under the supervision and with the participation of our principal executive officer and principal

financial officer, has evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as such term

is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of March 31, 2025.

Based upon such evaluation, our Chief Executive

Officer and Chief Financial Officer concluded that our disclosure controls and procedures as of March 31, 2025 were effective.

Our Chief Executive Officer and

Chief Financial Officer do not expect that our disclosure controls and procedures or our internal controls will prevent all error or fraud.

A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives

of the control system are met.

Further, the design of a control system must reflect the fact that there are resource constraints and the

benefits of controls must be considered relative to their costs.

Due to the inherent limitations in all control systems, no evaluation

of controls can provide absolute assurance that all control issues and instances of fraud, if any, have been detected.

Changes in Internal Controls

During the most recent fiscal

quarter, no change has occurred in our internal control over financial reporting that has materially affected, or is reasonably likely

to materially affect, our internal control over financial reporting.

Part 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