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In accordance with Rules 13a-15(b) of the Securities Exchange Act of 1934, as amended ("Exchange Act"), we have performed, with the participation of the Chief Executive Officer ("CEO") and the Chief Financial Officer ("CFO"), an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) of the Exchange Act.
−Removed: Based on that evaluation, our CEO and CFO concluded that the Company's disclosure controls and procedures were not effective as of March 31, 2026, as a result of material weaknesses in our internal control over financial reporting as described below.
+Added: Based on that evaluation, our CEO and CFO concluded that the Company's disclosure controls and procedures were not effective as of June 30, 2026, as a result of material weaknesses in our internal control over financial reporting as described below.
Previously Reported Material Weaknesses
As disclosed in Item 9A.
−Removed: "Controls and Procedures" of our Annual Report on Form 10-K for the year ended December 31, 2025, we previously identified the following material weaknesses in our internal control over financial reporting:
+Added: "Controls and Procedures" of our Annual Report on Form 10-K for the year ended December 31, 2025 and in Item 4.
+Added: "Controls and Procedures" of our Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, we previously identified the following material weaknesses in our internal control over financial reporting:
• a deficiency in the operation of our internal controls related to the assessment and disclosure of events that have occurred permitting lenders to require repayment prior to the debt’s stated maturity, including non-automatic events of early maturity;
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• Continuing to recruit additional personnel with an appropriate level of US GAAP knowledge and experience and providing additional training, especially within areas involving complex accounting considerations and non-routine transactions.
−Removed: In 2025 and continuing in the first quarter of 2026, we hired personnel in multiple roles in the accounting and financial reporting teams and engaged external resources to augment these teams
+Added: In 2025 and continuing in the first half of 2026, we hired personnel in multiple roles in the accounting and financial reporting teams and engaged external resources to augment these teams
• Recruiting additional internal resources and engaging external consultants with knowledge of income tax accounting, and providing focused training to existing and new tax control owners over the control procedures, including the precision of review within existing income tax controls
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Changes in Internal Control over Financial Reporting
−Removed: Other than the ongoing remediation efforts related to the material weaknesses described above, there were no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that occurred during the quarter ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting .
+Added: Other than the ongoing remediation efforts related to the material weaknesses described above, there were no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that occurred during the quarter ended June 30, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting .
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.