What changed in this filing

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Item 4. Controls and Procedures

2025-05-01 compared with 2025-01-30 · 26 added, 15 removed, 33 unchanged (55% of the section changed)

3 unchanged sentences

Chief Executive Officer (our principal executive officer) and Chief Financial Officer (our

principal financial officer and principal accounting officer) have concluded based on their evaluation as of December 31, 2024, that our

principal financial officer and principal accounting officer) have concluded based on their evaluation as of March 31, 2025, that our

“disclosure controls and procedures” (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934,

12 unchanged sentences

is accumulated and communicated to the company’s management, including its principal

executive officer and principal financial officer and principal accounting officer, or persons performing similar functions, as appropriate,

to allow timely decisions regarding required disclosure.

executive and principal financial officers, or persons performing similar functions, as appropriate, to allow timely decisions regarding

required disclosure.

In accordance with SEC

rules, an evaluation was performed under the supervision and with the participation of our Principal Executive Officer and Principal Financial

Officer of the effectiveness, as of March 31, 2025, of the Company’s disclosure controls and procedures (as defined in Rule

13a-15(e) under the Exchange Act).

“Internal control over financial reporting” includes those policies and procedures that:

(1) pertain to the maintenance of records that in reasonable detail

accurately and fairly reflect the transactions and dispositions of the assets of the issuer;

(2) provide reasonable assurance that transactions are recorded

as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts

and expenditures of the issuer are being made only in accordance with authorizations of management and directors of the issuer;

(3) provide reasonable assurance regarding prevention or timely

detection of unauthorized acquisition, use or disposition of the issuer’s assets that could have a material effect on the financial

material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a

4 unchanged sentences

While we believe that our inventory exists and is accurately recorded and properly

valued at December 31, 2024, we are continuing to expand our internal controls over the existence of inventory and have hired a warehouse

manager in the second quarter of fiscal 2025 to ensure that we successfully implement effective standard operating procedures, provide

adequate training to stockroom personnel, and continue our cycle count procedures.

valued at March 31, 2025, we are continuing to expand our internal controls over the existence of inventory and hired a warehouse manager

in the second quarter of fiscal 2025 to ensure that we successfully implement effective standard operating procedures, provide adequate

training to stockroom personnel, and continue our cycle count procedures.

Control Over Financial Reporting

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

affect, our internal controls over financial reporting.

the three months ended March 31, 2025, 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 affect, our internal controls

over financial reporting.

Inherent Limitations

4 unchanged sentences

necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures.

Because of its

inherent limitations, internal control over financial reporting may not prevent or detect misstatements.

Also, projections of any evaluation

of effectiveness to future periods are subject to the risks that controls may become inadequate because of changes in conditions, or that

the degree of compliance with the policies or procedures may deteriorate.

II — OTHER INFORMATION

of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.

Also, projections of any

evaluation of effectiveness to future periods are subject to the risks that controls may become inadequate because of changes in conditions,

or that the degree of compliance with the policies or procedures may deteriorate.

OTHER INFORMATION

LEGAL PROCEEDINGS

1 unchanged sentence

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