CONTROLS AND PROCEDURES
−Removed: of Disclosure Controls and Procedures
+Added: Evaluation of Disclosure Controls
+Added: and Procedures
Chief Executive Officer (our principal executive officer) and Chief Financial Officer (our
−Removed: principal financial officer and principal accounting officer) have concluded based on their evaluation as of September 30, 2024, that
−Removed: our “disclosure controls and procedures” (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of
+Added: principal financial officer and principal accounting officer) have concluded based on their evaluation as of December 31, 2024, that our
+Added: “disclosure controls and procedures” (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934,
as amended (“Exchange Act”)) are not effective due to a material weakness.
17 unchanged sentences
A material weakness was discovered relating to controls related to the existence of inventory during fiscal
−Removed: 2024 and as of September 30, 2024, we are continuing to remediate this weakness.
−Removed: While we believe that our inventory exists and is accurately
−Removed: recorded and properly valued at September 30, 2024, we are continuing to expand our internal controls over the existence of inventory
−Removed: and have hired a warehouse manager in the second quarter of fiscal 2025 to ensure that we successfully implement effective standard operating
−Removed: procedures, provide adequate training to stockroom personnel, and continue our cycle count procedures.
+Added: 2024 and we are continuing to remediate this weakness.
+Added: While we believe that our inventory exists and is accurately recorded and properly
+Added: valued at December 31, 2024, we are continuing to expand our internal controls over the existence of inventory and have hired a warehouse
+Added: manager in the second quarter of fiscal 2025 to ensure that we successfully implement effective standard operating procedures, provide
+Added: adequate training to stockroom personnel, and continue our cycle count procedures.
Control over Financial Reporting
−Removed: the three months ended September 30, 2024, there were no changes in our internal controls over financial reporting (as defined in Rule
+Added: the three months ended December 31, 2024, there were no changes in our internal controls over financial reporting (as defined in Rule
13a-15(f) and 15d-15(f) under the Exchange Act) that have materially affected, or are reasonably likely to materially
15 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.