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 March 31, 2025, as
+Added: on our evaluation, management identified material weaknesses in our internal control over financial reporting as of June 30, 2025, as
set forth below:
11 unchanged sentences
and other accounting personnel to ensure the appropriate application of U.S.
−Removed: GAAP, (ii) implementation of a documented internal control
−Removed: framework and program, (iii) documentation and communication of business policies such as a delegation of authority over company transactions
−Removed: and invoice approvals, (iv) completion of a formal monthly close process including account reconciliations with supporting documentation
−Removed: and (v) engagement of a third-party firm to properly segregate duties and approvals within the Company’s financial system.
−Removed: management has not fully implemented the remediation steps and expects remediation efforts to continue in fiscal year 2025.
+Added: GAAP including the annual required completion of a minimum
+Added: number of continuing professional education hours, (ii) implementation of a documented internal control framework and program, (iii)
+Added: documentation and communication of business policies such as a delegation of authority over company transactions including the Board
+Added: of Directors and invoice approvals, (iv) completion of a formal monthly close process including account reconciliations with supporting
+Added: documentation and (v) engagement of a third-party firm that implemented controls to segregate duties and approvals along with the proper
+Added: assignment of roles and responsibilities within the Company’s financial system.
+Added: However, management has not fully implemented the
+Added: remediation steps and expects remediation 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 March 31, 2025 that have materially affected, or are reasonably likely
−Removed: to materially affect, our internal control over financial reporting.
+Added: Rules 13a-15(f) of the Exchange Act, during the quarter ended June 30, 2025 that have materially affected, or are reasonably likely to
+Added: 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.