2 unchanged sentences
Management, with the participation of our Chief
−Removed: Executive Officer and Chief Accounting Officer, evaluated the effectiveness of our disclosure controls and procedures as of January 31,
+Added: Executive Officer and Chief Accounting Officer, evaluated the effectiveness of our disclosure controls and procedures as of April 30,
The term “disclosure controls and procedures,” as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange
8 unchanged sentences
that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives.
−Removed: Based on the evaluation of our disclosure controls and procedures as of January 31, 2024, our Chief Executive Officer and Chief Financial
+Added: Based on the evaluation of our disclosure controls and procedures as of April 30, 2024, our Chief Executive Officer and Chief Financial
Officer concluded that, as of such date, as a result of the material weaknesses in internal control over financial reporting that are
11 unchanged sentences
In light of the material weakness described above,
−Removed: prior to the filing of this Form 10-Q for the period ended January 31, 2024, management determined that key quarterly controls were
+Added: prior to the filing of this Form 10-Q for the period ended April 30, 2024, management determined that key quarterly controls were
performed timely and also performed additional procedures, including validating the completeness and accuracy of the underlying data used
9 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.