1 unchanged sentence
Evaluation of Disclosure Controls and Procedures
−Removed: Management of the Company, with the participation of its principal executive officer and principal financial officer, evaluated the effectiveness of the Company's disclosure controls and procedures as of March 31, 2026.
−Removed: Based on their evaluation, the Company's principal executive officer and principal financial officer have concluded that the Company's disclosure controls and procedures (as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended) were not effective as of March 31, 2026 as a result of the two material weaknesses in the Company’s internal control over financial reporting described in the Information Statement.
−Removed: Notwithstanding these identified material weaknesses in internal control over financial reporting, management has concluded that the unaudited Condensed Combined Financial Statements included in this Form 10-Q fairly present, in all material respects, the financial position, results of operations and cash flows of the Company for the periods presented in conformity with U.S.
+Added: Management of the Company, with the participation of its principal executive officer and principal financial officer, evaluated the effectiveness of the Company's disclosure controls and procedures as of June 30, 2026.
+Added: Based on their evaluation, the Company's principal executive officer and principal financial officer have concluded that the Company's disclosure controls and procedures (as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended) were not effective as of June 30, 2026 as a result of the two material weaknesses in the Company’s internal control over financial reporting described in the Information Statement.
+Added: Notwithstanding these identified material weaknesses in internal control over financial reporting, management has concluded that the unaudited Condensed Consolidated Financial Statements included in this Form 10-Q fairly present, in all material respects, the financial position, results of operations and cash flows of the Company for the periods presented in conformity with U.S.
Ongoing Remediation Efforts of Previously Identified Material Weaknesses
10 unchanged sentences
Following the Distribution, new corporate and governance functions have been implemented to meet all regulatory requirements for a standalone public company.
−Removed: Apart from the foregoing and the remediation activities described above, there were no changes in the Company’s internal control over financial reporting for the three months ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: Apart from the foregoing and the remediation activities described above, there were no changes in the Company’s internal control over financial reporting for the three months ended June 30, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
PART II—OTHER INFORMATION
Legal Proceedings.
−Removed: See Note 11, “Commitments and Contingencies,” of the Condensed Combined Financial Statements for information regarding legal proceedings in which we are involved.
+Added: See Note 12, “Commitments and Contingencies,” of the Condensed Consolidated Financial Statements for information regarding legal proceedings in which we are involved.
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.