What changed in this filing

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Item 4. Controls and Procedures

2026-04-28 compared with 2025-11-04 · 28 added, 22 removed, 3 unchanged (94% of the section changed)

CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

management, with the participation of our Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”

and together with the CEO, the “Certifying Officers”), evaluated the effectiveness of the design and operation of our disclosure

controls and procedures (as such term is defined in Rule 13a-15(e) under the Exchange Act).

Our disclosure controls and procedures are

designed to provide reasonable assurance that the information required to be disclosed in our reports filed or submitted under the Exchange

Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.

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

Therefore, even those

systems determined to be effective can provide only reasonable assurance of achieving their control objectives.

Disclosure controls and

procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports

filed or submitted under the Exchange Act is accumulated and communicated to management, including our Certifying Officers, or persons

performing similar functions, as appropriate, to allow timely decisions regarding required disclosure.

upon this evaluation, and the above criteria, our Certifying Officers concluded that the Company’s disclosure controls and procedures

were effective as of September 30, 2025, at the reasonable assurance level.

Changes in Internal Controls Over Financial Reporting.

were no changes in our internal control over financial reporting during the quarter ended September 30, 2025, that have materially affected,

or are reasonably likely to materially affect, our internal control over financial reporting.

(a) Evaluation of Disclosure Controls and Procedures

Our management, with the participation

of our Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO” and together with the CEO, the “Certifying

Officers”), evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as such term is defined

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

Our disclosure controls and procedures are designed to provide reasonable assurance that the

information required to be disclosed in our reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported

within the time periods specified in the SEC’s rules and forms.

Because of its inherent limitations, internal control over

financial reporting may not prevent or detect misstatements.

Therefore, even those systems determined to be effective can provide only

reasonable assurance of achieving their control objectives.

Disclosure controls and procedures include, without limitation, controls and

procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated

and communicated to management, including our Certifying Officers, or persons performing similar functions, as appropriate, to allow timely

decisions regarding required disclosure.

Based upon this evaluation,

and the above criteria, our Certifying Officers concluded that the Company’s disclosure controls and procedures were effective as

of March 31, 2026 at the reasonable assurance level.

(b) Changes in Internal Controls Over Financial

There were no changes in our

internal control over financial reporting during the quarter ended March 31, 2026 that have materially affected, or are reasonably likely

to materially affect, our internal control over financial reporting.

OTHER INFORMATION

LEGAL PROCEEDINGS

Company is from time to time involved in various claims, legal proceedings and complaints arising in the ordinary course of business.

Please refer to Note 13 — Commitments and Contingencies to the unaudited condensed consolidated financial statements contained

in this report for certain information regarding our legal proceedings.

The Company is from time to

time involved in various claims, legal proceedings and complaints arising in the ordinary course of business.

Please refer to Note 13

— Commitments and Contingencies to the unaudited condensed consolidated financial statements contained in this report for

certain information regarding our legal proceedings.

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