What changed in this filing

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Item 4. Controls and Procedures

2026-06-12 compared with 2026-03-12 · 26 added, 28 removed, 13 unchanged (81% of the section changed)

2 unchanged sentences

Management, with the participation of our Chief

Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures as of January

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.

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, 2026, 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, 2025, management identified the following material weaknesses in internal control over financial

Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures as of April 30, 2026.

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.

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 April 30, 2026, 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, 2025, management identified the following material weaknesses in internal control over financial

Insufficient Resources:

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

Inadequate Segregation of Duties :

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

Inadequate Segregation

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

We are committed to improving the internal controls

2 unchanged sentences

until there are sufficient personnel, and (3) may consider appointing additional outside directors and audit committee members in the

In light of the material weaknesses described above,

prior to the filing of this Form 10-Q for the period ended January 31, 2026, 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

to support the amounts reported in the quarterly financial statements.

In light of the material weaknesses described

above, prior to the filing of this Form 10-Q for the period ended April 30, 2026, 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 to support the amounts reported in the quarterly financial statements.

These control activities and additional procedures have allowed

1 unchanged sentence

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 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.

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.

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