7 unchanged sentences
carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer
−Removed: and Chief Financial Officer, of the effectiveness of our disclosure controls and procedures as of September 30, 2025.
+Added: and Chief Financial Officer, of the effectiveness of our disclosure controls and procedures as of March 31, 2026.
Based on the evaluation
5 unchanged sentences
or detected on a timely basis.
−Removed: In its assessment of the effectiveness of internal control over financial reporting as of September 30,
+Added: In its assessment of the effectiveness of internal control over financial reporting as of March 31, 2026,
the Company determined that there were control deficiencies that constituted material weaknesses, as described below.
−Removed: We do not have an Audit
−Removed: Committee – While not being legally obligated to have an audit committee, it is the management’s view that such a committee,
−Removed: including a financial expert member, is an utmost important entity level control over the Company’s financial statement.
−Removed: the Board of Directors acts in the capacity of the Audit Committee, and does not include a member that is considered to be independent
−Removed: of management to provide the necessary oversight over management’s activities.
−Removed: We did not maintain appropriate
−Removed: cash controls – As of September 30, 2025, the Company has not maintained sufficient internal controls over financial reporting
−Removed: for cash, including failure to segregate cash handling and accounting functions, and did not require dual signatures on the Company’s
−Removed: bank accounts.
+Added: do not have an Audit Committee – While not being legally obligated to have an audit committee, it is the management’s
+Added: view that such a committee, including a financial expert member, is an utmost important entity level control over the Company’s
+Added: financial statement.
+Added: Currently the Board of Directors acts in the capacity of the Audit Committee, and does not include a member
+Added: that is considered to be independent of management to provide the necessary oversight over management’s activities.
+Added: did not maintain appropriate cash controls – As of March 31, 2026, the Company has not maintained sufficient internal controls
+Added: over financial reporting for cash, including failure to segregate cash handling and accounting functions, and did not require dual
+Added: signatures on the Company’s bank accounts.
the Company concluded that these control deficiencies resulted in a reasonable possibility that a material misstatement of the annual
9 unchanged sentences
in Internal Controls over Financial Reporting
−Removed: has been no change in our internal control over financial reporting during the three and nine months ended September 30, 2025, that has
−Removed: materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
+Added: has been no change in our internal control over financial reporting during the three months ended March 31, 2026, that has materially
+Added: affected, or is reasonably likely to materially affect, our internal control over financial reporting.
OTHER INFORMATION
4 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.