2 unchanged sentences
management of the Company is responsible for establishing and maintaining adequate internal control over financial reporting.
−Removed: The Company’s
−Removed: internal control over financial reporting is a process designed under the supervision of the Company’s Chief Executive Officer
+Added: The Company’s
+Added: internal control over financial reporting is a process designed under the supervision of the Company’s Chief Executive Officer
and Chief Financial Officer to provide reasonable assurance regarding the reliability of financial reporting and the preparation of the
−Removed: Company’s financial statements for external purposes in accordance with U.S.
+Added: Company’s financial statements for external purposes in accordance with U.S.
generally accepted accounting principles.
−Removed: respect to the period ended March 31, 2024, under the supervision and with the participation of our management, we conducted an evaluation
+Added: respect to the period ended June 30, 2024, under the supervision and with the participation of our management, we conducted an evaluation
of the effectiveness of the design and operations of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e)
promulgated under the Securities Exchange Act of 1934.
−Removed: upon our evaluation regarding the period ended March 31, 2024, the Company’s management, including its Principal Executive Officer,
−Removed: has concluded that its disclosure controls and procedures were not effective due to the Company’s limited internal resources and
+Added: upon our evaluation regarding the period ended June 30, 2024, the Company’s management, including its Principal Executive Officer,
+Added: has concluded that its disclosure controls and procedures were not effective due to the Company’s limited internal resources and
lack of ability to have multiple levels of transaction review.
5 unchanged sentences
believes the financial statements and other information presented herewith are materially correct.
−Removed: management assessed the effectiveness of our internal control over financial reporting as of March 31, 2024.
+Added: management assessed the effectiveness of our internal control over financial reporting as of June 30, 2024.
In making this assessment,
−Removed: our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”)
+Added: our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”)
in Internal Control - Integrated Framework - Guidance for Smaller Public Companies (the COSO criteria).
4 unchanged sentences
and the lack of multiple levels of review of our accounting data.
−Removed: Based on this evaluation, our management concluded that as of March
+Added: Based on this evaluation, our management concluded that as of June
30, 2024, we did not maintain effective internal control over financial reporting.
15 unchanged sentences
has materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
−Removed: OTHER INFORMATION
+Added: 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.