What changed in this filing

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Item 4. Controls and Procedures

2025-03-14 compared with 2024-12-16 · 25 added, 25 removed, 15 unchanged (77% of the section changed)

1 unchanged sentence

Evaluation of Disclosure Controls and Procedures

Management, with the participation of the Company’s

Chief Executive Officer and Chief Accounting Officer, evaluated the effectiveness of our disclosure controls and procedures as of October

The term “disclosure controls and procedures,” as defined in Rules 13a-15(e) and 15d-15(e) under the Securities

Exchange Act of 1934, as amended (the “Exchange Act”), means controls and other procedures of a company that are designed

to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded,

processed, summarized and reported, within the time periods specified in the SEC’s rules and forms.

Disclosure controls and procedures

include, without limitation, controls and procedures designed to ensure that information required to be disclosed by a company in the

reports that it files or submits under the Exchange Act is accumulated and communicated to the company’s management, including its

principal executive and principal financial officers, as appropriate to allow timely decisions regarding required disclosure.

recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving

their objectives.

Based on the evaluation of our disclosure controls and procedures as of October 31, 2024, our Chief Executive Officer

and Principal Financial and Accounting Officer concluded that, as of such date, as a result of the material weaknesses in internal control

over financial reporting that are described below in Management's Report on Internal Control Over Financial Reporting, our disclosure

controls and procedures were not effective.

As previously reported in our Annual Report on

Form 10-K for the fiscal year ended July 31, 2024 management identified the following material weaknesses in internal control over financial

Management, with the participation of our Chief Executive

Officer and Chief Accounting Officer, evaluated the effectiveness of our disclosure controls and procedures as of January 31, 2025.

term “disclosure controls and procedures,” as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of

1934, as amended (the “Exchange Act”), means controls and other procedures of a company that are designed to ensure that information

required to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded, processed, summarized

and reported, within the time periods specified in the SEC’s rules and forms.

Disclosure controls and procedures include, without

limitation, controls and procedures designed to ensure that information required to be disclosed by a company in the reports that it files

or submits under the Exchange Act is accumulated and communicated to the company’s management, including its principal executive

and principal financial officers, as appropriate to allow timely decisions regarding required disclosure.

Management recognizes that any

controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives.

Based on the evaluation of our disclosure controls and procedures as of January 31, 2025, 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

described below, our disclosure controls and procedures were not effective.

As previously reported in our Annual Report on Form 10-K for the fiscal

year ended July 31, 2024, management identified the following material weaknesses in internal control over financial reporting:

Insufficient Resources :

have an inadequate number of personnel with requisite expertise in the key functional areas of finance and accounting.

Inadequate Segregation

We have an inadequate number of personnel to properly implement control procedures.

Inadequate Segregation of Duties :

have an inadequate number of personnel to properly implement control procedures.

We are committed to improving the internal controls

3 unchanged sentences

In light of the material weakness described above,

prior to the filing of this Form 10-Q for the period ended October 31, 2024, management determined that key quarterly controls were

prior to the filing of this Form 10-Q for the period ended January 31, 2025, 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

3 unchanged sentences

respects, our financial position, results of operations, and cash flows for the periods presented in conformity with United States GAAP.

Changes in Internal Control Over Financial

been no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act)

that occurred during the period covered by this Quarterly Report on Form 10-Q that have materially affected, or are reasonably likely

to materially affect, our internal control over financial reporting.

Changes in Internal Control Over Financial Reporting

There have been

no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that

occurred during the period covered by this Quarterly Report on Form 10-Q that have 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

Item 4. Controls and Procedures