What changed in this filing

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Item 4. Controls and Procedures

2025-07-15 compared with 2025-01-14 · 40 added, 37 removed, 3 unchanged (96% of the section changed)

CONTROLS AND PROCEDURES.

of disclosure controls and procedures and changes in internal controls over financial reporting.

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

current reports that we file with the SEC 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 timely decisions regarding required disclosure.

of Disclosure Controls and Procedures

Chief Executive Officer and our Chief Financial Officer, after evaluating our “disclosure controls and procedures” (as defined

in Exchange Act Rules 13a 15(e) and 15d 15(e)) as of the end of the period covered by this Quarterly Report on Form 10-Q (the “Evaluation

Date”), have concluded that as of the Evaluation Date, our disclosure controls and procedures are effective to ensure that information

we are required to disclose in reports that we file or submit under the Exchange Act is recorded, processed, summarized, and reported

within the time periods specified in SEC rules and forms, and to ensure that information required to be disclosed by us in such reports

is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, where appropriate,

We maintain disclosure controls and procedures

that are designed to ensure that information required to be disclosed in our periodic and current reports that we file with the SEC 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 timely decisions regarding required disclosure.

in Internal Controls Over Financial Reporting

the first six months of the year, management implemented several enhancements to its control over financial reporting (as defined in

Rule 13a-15(f) under the Exchange Act), including, but not limited to, establishing a monthly financial closing process, implementing

account reconciliations, ensuring proper segregation of duties, and implementing new financial control software.

These enhancements were

completed by August 31, 2024.

were no other changes in our internal control over financial reporting identified in management’s evaluation pursuant to Rules

13a-15(d) or 15d-15(d) of the Exchange Act during the period covered by this Quarterly Report on Form 10-Q that materially affected,

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

Limitations on Effectiveness of Controls

management, including our Chief Executive Officer and our Chief Financial Officer, does not expect that our disclosure controls and procedures

or our internal control over financial reporting will prevent or detect all errors and all fraud.

A control system, no matter how well-designed

and operated, can provide only reasonable, not absolute, assurance that the control system’s objectives will be met.

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.

Further, because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance

that misstatements due to error or fraud will not occur or that all control issues and instances of fraud, if any, have been detected.

The design of any system of controls is based in part on certain assumptions about the likelihood of future events, and there can be

no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

Projections of any evaluation

of the effectiveness of controls to future periods are subject to risks.

Over time, controls may become inadequate because of changes

in conditions or deterioration in the degree of compliance with policies or procedures.

Evaluation of Disclosure

Controls and Procedures

Our Chief Executive Officer and our Chief Financial Officer, after evaluating

our “disclosure controls and procedures” (as defined in Exchange Act Rules 13a 15(e) and 15d 15(e)) as of the end of the period

covered by this Quarterly Report (the “Evaluation Date”), have concluded that as of the Evaluation Date, our disclosure controls

and procedures are effective to ensure that information we are required to disclose in reports that we file or submit under the Exchange

Act is recorded, processed, summarized, and reported within the time periods specified in SEC rules and forms, and to ensure that information

required to be disclosed by us in such reports is accumulated and communicated to our management, including our Chief Executive Officer

and Chief Financial Officer, where appropriate, to allow timely decisions regarding required disclosure.

Changes in Internal

Controls Over Financial Reporting

There were no changes

in our internal control over financial reporting identified in management’s evaluation pursuant to Rules 13a-15(d) or 15d-15(d)

of the Exchange Act during the period covered by this Quarterly Report that materially affected, or are reasonably likely

to materially affect, our internal control over financial reporting.

Inherent Limitations

on Effectiveness of Controls

Our management, including

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

control over financial reporting will prevent or detect all errors and all fraud.

A control system, no matter how well-designed and operated,

can provide only reasonable, not absolute, assurance that the control system’s objectives will be met.

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.

because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that misstatements

due to error or fraud will not occur or that all control issues and instances of fraud, if any, have been detected.

The design of any

system of controls is based in part on certain assumptions about the likelihood of future events, and there can be no assurance that any

design will succeed in achieving its stated goals under all potential future conditions.

Projections of any evaluation of the effectiveness

of controls to future periods are subject to risks.

Over time, controls may become inadequate because of changes in conditions or deterioration

in the degree of compliance with policies or procedures.

OTHER INFORMATION

LEGAL PROCEEDINGS.

Not applicable.

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