13 unchanged sentences
persons, by collusion of two or more people, or by management override of the controls.
−Removed: on our evaluation, management identified material weaknesses in our internal control over financial reporting as of June 30, 2025, as
−Removed: set forth below:
+Added: on our evaluation, management identified material weaknesses in our internal control over financial reporting as of September 30, 2025,
+Added: as set forth below:
approval processes governing (i) timely Board of Directors authorization and (ii) segregation of duties and roles and responsibilities
11 unchanged sentences
GAAP including the annual required completion of a minimum
−Removed: number of continuing professional education hours, (ii) implementation of a documented internal control framework and program, (iii)
−Removed: documentation and communication of business policies such as a delegation of authority over company transactions including the Board
−Removed: of Directors and invoice approvals, (iv) completion of a formal monthly close process including account reconciliations with supporting
−Removed: documentation and (v) engagement of a third-party firm that implemented controls to segregate duties and approvals along with the proper
−Removed: assignment of roles and responsibilities within the Company’s financial system.
−Removed: However, management has not fully implemented the
−Removed: remediation steps and expects remediation efforts, including testing, to continue in fiscal year 2025.
+Added: number of continuing professional education hours, (ii) hiring of a dedicated internal control manager that reports directly to the Audit
+Added: Committe and whose sole responsibility is to develop, document, implement and maintain our internal control framework and program including
+Added: walkthroughs, narratives, flow charts and independent testing of our financial and IT controls, (iii) documentation and communication
+Added: of business policies such as a delegation of authority over company transactions including the Board of Directors and invoice approvals,
+Added: (iv) completion of a formal monthly close process including account reconciliations with supporting documentation and (v) engagement
+Added: of a third-party firm that implemented controls to segregate duties and approvals along with the proper assignment of roles and responsibilities
+Added: within the Company’s financial system.
+Added: However, management has not fully implemented the remediation steps and expects remediation
+Added: efforts, including testing, to continue in fiscal year 2025.
these remediation efforts are subject to ongoing management evaluation and will require validation and testing of the design and operating
4 unchanged sentences
than the remediation efforts described above, there were no changes in our internal controls over financial reporting, as defined in
−Removed: Rules 13a-15(f) of the Exchange Act, during the quarter ended June 30, 2025 that have materially affected, or are reasonably likely to
−Removed: materially affect, our internal control over financial reporting.
+Added: Rules 13a-15(f) of the Exchange Act, during the quarter ended September 30, 2025 that have materially affected, or are reasonably likely
+Added: to materially affect, our internal control over financial reporting.
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.