What changed in this filing

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Item 4. Controls and Procedures

2025-08-14 compared with 2025-05-20 · 24 added, 18 removed, 5 unchanged (89% of the section changed)

Controls and Procedures

Disclosure controls and procedures are controls

and other procedures designed to ensure that information required to be disclosed in our reports filed or submitted 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 are controls and

other procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act

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

Disclosure controls

2 unchanged sentences

and Chief Financial Officer, or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure.

As required by Rules 13a-15 and 15d-15 under

the Exchange Act, our management carried out an evaluation of the effectiveness of the design and operation of our disclosure controls

and procedures under the supervision of our Chief Executive Officer and our Chief Financial Officer and concluded that our disclosure

controls and procedures were not effective as of March 31, 2025 because of the identification of material weaknesses in our internal

control over financial reporting as described below.

A material weakness, as defined in the SEC regulations, is a deficiency, or combination

of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement

of the Company’s annual or interim financial statements will not be prevented or detected on a timely basis.

In light of these material weaknesses, we performed

additional analyses as deemed necessary to ensure that our financial statements were prepared in accordance with U.S.

generally accepted

accounting principles.

Accordingly, management believes that the financial statements included in this Quarterly Report on Form 10-Q present

fairly in all material respects our financial position, results of operations and cash flows for the period presented.

II—OTHER INFORMATION

As required by Rules 13a-15 and 15d-15 under the

Exchange Act, our management, with the participation of our Chief Executive Officer and Chief Financial Officer, carried out an evaluation

of the effectiveness of the design and operation of our disclosure controls and procedures as of June 30, 2025.

In our Quarterly Report on Form 10-Q for the quarter

ended March 31, 2025, we reported that our disclosure controls and procedures were not effective due to the identification of certain

material weaknesses in our internal control over financial reporting.

During the second quarter of 2025, we implemented remediation measures

designed to address these material weaknesses, which included:

● Enhancing our financial reporting policies and procedures;

● Engaging a new external accounting firm with SEC reporting

expertise to provide enhanced support for our financial closing and reporting processes;

● Enhancing the internal documentation retention and storage

system to improve accessibility and audit readiness.

Management tested the design and operating effectiveness

of the remediated controls and concluded that the previously identified material weaknesses have been remediated as of June 30, 2025.

Based on this evaluation, our management concluded that our disclosure controls and procedures were effective as of June 30, 2025.

We believe, however, that a controls system, no matter how

well designed and operated, cannot provide absolute assurance that the objectives of the controls systems are met, and no

evaluation of controls can provide absolute assurance that all control issues and instances of fraud or error, if

any, within a company have been detected.

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