What changed in this filing

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Item 4. Controls and Procedures

2025-11-12 compared with 2025-08-14 · 22 added, 27 removed, 2 unchanged (96% 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 include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our

reports filed or submitted under the Exchange Act is accumulated and communicated to management, including our Chief Executive Officer

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, 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.

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 include, without limitation, controls and procedures designed to ensure that information required to

be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated to management, including our Chief

Executive Officer 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, 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 September 30,

In our Quarterly Report on

Form 10-Q for the quarter ended June 30, 2025, management concluded that the material weaknesses previously identified in our Quarterly

Report on Form 10-Q for the quarter ended March 31, 2025, had been remediated and that our disclosure controls and procedures were effective

as of that date.

During the third quarter of 2025, management continued to monitor and test the operation of these controls and procedures

and did not identify any new material weaknesses.

Based on this evaluation, our management concluded that our disclosure controls and

procedures were effective as of September 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