What changed in this filing

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Item 4. Controls and Procedures

2024-11-12 compared with 2024-08-09 · 19 added, 19 removed, 35 unchanged (52% of the section changed)

8 unchanged sentences

by this report.

Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that, as of June 30,

Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that, as of September

30, 2024, our U.S.

GAAP reporting and disclosure controls and procedures were not effective in ensuring that information required to be reported

GAAP and disclosed by us in the reports that we file or submit under the Securities Exchange Act of 1934 is (i) recorded,

processed, summarized, and reported within the time periods specified in the rules and forms of the SEC and (ii) accumulated and communicated

to our management, including our principal executive and principal accounting officers, or persons performing similar functions, as appropriate

to allow timely decisions regarding required disclosure.

GAAP reporting and disclosure controls and procedures were not effective in ensuring that information required to

be reported under U.S.

GAAP and disclosed by us in the reports that we file or submit under the Securities Exchange Act of 1934 is (i)

recorded, processed, summarized, and reported within the time periods specified in the rules and forms of the SEC and (ii) accumulated

and communicated to our management, including our principal executive and principal accounting officers, or persons performing similar

functions, as appropriate to allow timely decisions regarding required disclosure.

to accounting resource constraints, we have had limited review controls.

3 unchanged sentences

As a result of these constraints,

we had material weaknesses in our internal control over financing reporting as of June 30, 2024.

we had material weaknesses in our internal control over financing reporting as of September 30, 2024.

Company’s assessment identified certain material weaknesses which are set forth below:

8 unchanged sentences

To remedy this

situation, we would need to hire additional staff or financial consultant support.

We are assessing our capabilities to hire additional

staff to facilitate greater segregation of duties.

situation, we hired additional staff to facilitate greater segregation of duties.

as the result of identifying the above material weakness we have concluded that these control deficiencies resulted in a reasonable possibility

2 unchanged sentences

believes that the material weaknesses set forth above were the result of the scale of our operations and are intrinsic to our small size.

Management continues to take actions to remedy these weaknesses, including the review of current staff, reassignment of duties, and possible

Management continues to take actions to remedy these weaknesses, including the review of current staff, reassignment of duties, and continued

hiring of additional staff to create the necessary segregation of duties to improve controls over information processing.

1 unchanged sentence

of the Sarbanes-Oxley Act, which requires annual management assessment of the effectiveness of our internal control over financial reporting.

To comply with the requirements of being a public company, the Company has undertaken various actions, and will take additional actions,

such as remediating the material weaknesses described above, implementing additional internal controls and procedures and hiring internal

audit staff or financial consultants.

While we believe that these remediation actions will improve the effectiveness of our internal

control over financial reporting, the material weakness identified will not be considered remediated until the controls operate for a

sufficient period of time, and we cannot provide assurance that the measures we have taken to date, or any measures we may take in the

future will be sufficient to remediate the material weakness we have identified or avoid potential future material weaknesses.

To comply with the requirements of being a public company, the Company has undertaken various actions including the hiring of additional

staff, and will take additional actions, such as remediating the material weaknesses described above, implementing additional internal

controls and procedures and hiring personnel or financial consultants, as needed.

While we believe that these remediation actions will

improve the effectiveness of our internal control over financial reporting, the material weakness identified will not be considered remediated

until the controls operate for a sufficient period of time, and we cannot provide assurance that the measures we have taken to date,

or any measures we may take in the future will be sufficient to remediate the material weakness we have identified or avoid potential

future material weaknesses.

in Internal Control over Financial Reporting

than the remediation efforts described above, there were no changes in our internal controls over financial reporting during the quarter

ended June 30, 2024 that have materially affected, or are reasonably likely to materially affect, our internal control over financial

ended September 30, 2024 that have materially affected, or are reasonably likely to materially affect, our internal control over financial

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