What changed in this filing

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Item 4. Controls and Procedures

2024-09-12 compared with 2024-04-02 · 32 added, 32 removed, 24 unchanged (73% of the section changed)

1 unchanged sentence

Disclosure Controls and Procedures.

The management of the Company is responsible for establishing

and maintaining adequate internal control over financial reporting.

The Company’s 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

The management of the Company is responsible for

establishing and maintaining adequate internal control over financial reporting.

The Company’s 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 Company’s financial statements for external

1 unchanged sentence

generally accepted accounting principles.

With respect to the period ended September 30, 2023,

With respect to the period ended March 31, 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

Based upon our evaluation regarding the period ended

September 30, 2023, the Company’s management, including its Principal Executive Officer, has concluded that its disclosure controls

Based upon our evaluation regarding the period

ended March 31, 2024, the Company’s management, including its Principal Executive Officer, 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

6 unchanged sentences

information presented herewith are materially correct.

Our management assessed the effectiveness of our internal

control over financial reporting as of September 30, 2023.

In making this assessment, 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).

Based on our assessment, management identified material weaknesses related to:

internal audit functions;

Our management assessed the effectiveness of our

internal control over financial reporting as of March 31, 2024.

In making this assessment, 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).

Based on our assessment, management identified material weaknesses related

(i) our internal audit functions;

(ii) a lack of segregation of duties within accounting functions;

and the lack of multiple levels of review

of our accounting data.

Based on this evaluation, our management concluded that as of September 30, 2023, we did not maintain effective

and the lack of multiple levels

of review of our accounting data.

Based on this evaluation, our management concluded that as of March 31, 2024, we did not maintain effective

internal control over financial reporting.

Because of its inherent limitations, internal control

over financial reporting may not prevent or detect misstatements.

Projections of any evaluation of effectiveness to future periods are

subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with any policies

and procedures may deteriorate.

Due to our size and nature, segregation of all conflicting duties may not always be possible and may not

be economically feasible.

To the extent possible, we will implement procedures to assure that the initiation of transactions, the custody

of assets and the recording of transactions will be performed by separate individuals.

With proper funding we plan on remediating the

significant deficiencies identified above, and we will continue to monitor the effectiveness of these steps and make any changes that

Because of its inherent limitations, internal

control over financial reporting may not prevent or detect misstatements.

Projections of any evaluation of effectiveness to future periods

are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with any

policies and procedures may deteriorate.

Due to our size and nature, segregation of all conflicting duties may not always be possible

and may not be economically feasible.

To the extent possible, we will implement procedures to assure that the initiation of transactions,

the custody of assets and the recording of transactions will be performed by separate individuals.

With proper funding we plan on remediating

the significant deficiencies identified above, and we will continue to monitor the effectiveness of these steps and make any changes that

our management deems appropriate.

4 unchanged sentences

on a timely basis.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over

financial reporting that occurred during our most recently completed fiscal quarter that has materially affected, or are reasonably likely

to materially affect, our internal control over financial reporting.

Changes in Internal Control over Financial

There were no changes in our internal control

over financial reporting that occurred during our most recently completed fiscal quarter that has materially affected, or are reasonably

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

PART 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.

What changed 10-Q/A

Item 4. Controls and Procedures