What changed in this filing

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Item 4. Controls and Procedures

2025-10-30 compared with 2025-05-01 · 35 added, 44 removed, 15 unchanged (84% of the section changed)

2 unchanged sentences

and Procedures

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 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,

as amended (“Exchange Act”)) are not effective due to a material weakness.

The term “disclosure

controls and procedures,” as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange

Act means controls and other procedures of a company

that are designed to ensure that

information required to be disclosed by the

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

financial officer and principal accounting officer) conducted an evaluation of the design and operation of our “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

The term “disclosure controls and procedures,” as defined

in Rules 13a-15(e) and 15d-15(e) under the Exchange Act means controls and other procedures

of a company that are designed to ensure

that information required to be disclosed by the

Company in the reports it files or submits under the Exchange Act is recorded, processed,

4 unchanged sentences

in the reports that it files or submits under the Exchange Act

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

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

reasonable possibility that a material misstatement of a company’s annual and interim financial statements will not be detected

or prevented on a timely basis.

A material weakness was discovered relating to controls related to the existence of inventory during fiscal

2024 and we are continuing to remediate this weakness.

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

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.

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

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

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 September 30, 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 statements.

on that evaluation as of September 30, 2025, our Chief Executive Officer

and Chief Financial Officer concluded that the disclosure controls and procedures

are effective.

Control 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.

the three months ended September 30, 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

on the Effectiveness of Controls

In designing and evaluating

our disclosure controls and procedures, our management recognized that any system of controls and procedures, no matter how well designed

and operated, can provide only reasonable assurance of achieving the desired control objectives, as ours are designed to do, and management

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

designing and evaluating our disclosure controls and procedures, our management recognized that any system of controls and procedures,

no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, as ours

are designed to do, and management necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible

controls and procedures.

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

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.

PART II — 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