What changed in this filing

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Item 4. Controls and Procedures

2026-09-14 compared with 2026-06-18 · 19 added, 10 removed, 45 unchanged (39% of the section changed)

13 unchanged sentences

and Chief Financial Officer carried out an evaluation with the participation of management of the effectiveness of our disclosure controls

and procedures as of the end of the quarter ended April 30, 2026, as such term is defined in Rules 13a-15(e) and 15d-15(e) under the

Securities Exchange Act of 1934.

Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that during

the period covered by this Quarterly Report, our disclosure controls and procedures were effective.

and procedures as of the end of the quarter ended July 31, 2026, as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities

Exchange Act of 1934.

Based upon that evaluation, our Chief Executive Officer and Chief Financial

Officer concluded that, as of July 31, 2026, our disclosure controls and procedures were not effective, because, in light of the Company's

limited operations and personnel since inception as a blank check company, the Company has not yet fully designed, implemented and documented

formal internal control over financial reporting, including with respect to segregation of duties and written policies and procedures

for accounting and financial reporting.

Notwithstanding the foregoing, management believes that the unaudited condensed financial statements

included in this Quarterly Report fairly present, in all material respects, the Company's financial condition, results of operations and

cash flows for the periods presented.

Management intends to continue to develop and formalize the Company's internal control over financial

reporting, including in connection with the preparation for its initial business combination.

Report on Internal Controls Over Financial Reporting

6 unchanged sentences

public accounting firm attestation requirement.

of April 30, 2026, we have not completed an assessment, nor have our auditors tested our systems, of internal controls.

assess the internal controls of our target business or businesses prior to the completion of our initial Business Combination and, if

necessary, to implement and test additional controls as we may determine are necessary in order to state that we maintain an effective

system of internal controls.

A target business may not be in compliance with the provisions of the Sarbanes-Oxley Act regarding the adequacy

of internal controls.

of July 31, 2026, we have not completed an assessment, nor have our auditors tested our systems, of internal controls.

We expect to assess

the internal controls of our target business or businesses prior to the completion of our initial Business Combination and, if necessary,

to implement and test additional controls as we may determine are necessary in order to state that we maintain an effective system of

internal controls.

A target business may not be in compliance with the provisions of the Sarbanes-Oxley Act regarding the adequacy of

internal controls.

Quarterly Report on Form 10-Q does not include a report of management’s assessment regarding internal control over financial reporting

22 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.

What changed 10-Q

Item 4. Controls and Procedures