What changed in this filing

/stocks — the workspaceLOADING

Item 1B. Unresolved Staff Comments

2025-09-29 compared with 2024-09-30 · 25 added, 27 removed, 43 unchanged (55% of the section changed)

3 unchanged sentences

Risk Management and Strategy

face various cyber risks, including, but not limited to, risks related to unauthorized access, misuse, data theft, computer viruses,

system disruptions, ransomware, malicious software and other intrusions.

We utilize a multilayered, proactive approach to identify, evaluate,

mitigate and prevent potential cyber and information security threats through our cybersecurity risk management program.

Our cybersecurity

risk management program is designed to identify, assess, prioritize and mitigate risks across the organization to enhance our resilience

and support the achievement of our strategic objectives.

This integrated approach helps ensure that cyber risks are not viewed in isolation,

but are assessed, prioritized and managed in alignment with the Company’s operational, financial and strategic risks, assisting

the Company in more effectively managing interdependencies among risks and enhancing risk mitigation strategies.

face various cyber risks, including, but not limited to, risks related to unauthorized access, misuse, customer data theft, computer

viruses, system disruptions, ransomware, malicious software and other intrusions.

We utilize a multilayered, proactive approach to identify,

evaluate, mitigate and prevent potential cyber and information security threats through our cybersecurity risk management program 24/7.

Our cybersecurity risk management program is designed to identify, assess, prioritize and mitigate risks across the organization to enhance

our resilience and support the achievement of our strategic objectives.

This integrated approach helps ensure that cyber risks are not

viewed in isolation, but are assessed, prioritized and managed in alignment with the Company’s operational, financial and strategic

risks, assisting the Company in more effectively managing interdependencies among risks and enhancing risk mitigation strategies.

devote resources to protecting the security of our computer systems, software, networks and other technology assets.

Our efforts are

designed to adapt with the evolution of information security risks and appropriate best practices and include physical, administrative

designed to adapt to the evolution of information security risks and appropriate best practices and include physical, administrative

and technical safeguards.

3 unchanged sentences

investigation and remediation of incidents, as well as complying with applicable legal obligations, communicated promptly and effectively.

internal audit team assesses the effectiveness of our internal controls relating to cybersecurity.

Our management team also engages,

at times when needed, certain outside advisors and consultants to assist in the identification, oversight, evaluation and management

of cybersecurity risks, as well as to advise on specific topics.

As part of our overall risk mitigation strategy, the Company also maintains

cyber insurance coverage;

however, such insurance may not be sufficient in type or amount to cover us against claims related to security

breaches, cyberattacks and other related breaches.

internal audit team assesses regularly the effectiveness of our internal controls relating to cybersecurity and updates as necessary.

Our management team also engages, at times when needed, certain outside advisors and consultants to assist in the identification, oversight,

evaluation and management of cybersecurity risks, as well as to advise on specific topics.

As part of our overall risk mitigation strategy,

the Company also maintains cyber insurance coverage;

however, such insurance may not be sufficient in type or amount to cover us against

claims related to security breaches, cyberattacks and other related breaches.

have various processes and procedures in place to evaluate cybersecurity threats associated with third parties.

8 unchanged sentences

enterprise-wide cybersecurity strategy, policy, standards, architecture and processes .

Our current SMIS received his Bachelors in Computer

Sciences and has over 20 years of cybersecurity experience, including relevant prior senior leadership experience at our companies.

he has also achieved globally recognized information security certifications, including CISSP (Certified Information Systems Security

Professional), CISA (Certified Information Systems Auditor), CISM (Certified Information Security Manager), CRISC (Certified in Risk

and Information Systems Control), CompTIA Security+, ISO 27001 Lead Auditor, CEH (Certified Ethical Hacker), CHFI (Computer Hacking Forensic

Investigator), among others.

Our current SMIS received his bachelor’s

in computer sciences and has over 20 years of cybersecurity experience, including relevant prior senior leadership experience at our

Furthermore, he has also achieved globally recognized information security certifications, including CISSP (Certified Information

Systems Security Professional), CISA (Certified Information Systems Auditor), CISM (Certified Information Security Manager), CRISC (Certified

in Risk and Information Systems Control), CompTIA Security+, ISO 27001 Lead Auditor, CEH (Certified Ethical Hacker), CHFI (Computer Hacking

Forensic Investigator), among others .

SMIS attends and is invited to all Company Cybersecurity Committee meetings, a cross-functional management committee that drives awareness,

14 unchanged sentences

committee s promptly informed by SMIS’s team of cybersecurity incidents that could adversely affect the Company or its information

systems and is also regularly updated about incidents with lesser impact potential.

systems and is also regularly updated about incidents with less impact potential.

The Board of Directors and Audit committee are informed

of any incidents that could adversely affect the Company by the Cybersecurity committee and SMIS’s team .

an effort to detect and defend against cyber threats, the Company annually provides its employees with various cybersecurity and data

an effort to detect and defend against cyber threats, the Company annually, and, periodically as needed, provides its employees with various cybersecurity and data

protection training programs.

3 unchanged sentences

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-K

Item 1B. Unresolved Staff Comments