What changed in this filing

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Item 4. Controls and Procedures

2025-08-19 compared with 2025-05-02 · 34 added, 38 removed, 2 unchanged (97% of the section changed)

Controls and Procedures

Disclosure controls and procedures are controls and

other procedures that are designed to ensure that 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.

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 our management, including our Chief Executive Officer

and Chief Financial Officer, to allow timely decisions regarding required disclosure.

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures that

are designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of

1934 is recorded, processed, summarized and reported within the time period specified in the SEC’s rules and forms, and that such

information is accumulated and communicated to management including our Chief Executive Officer, Chief Financial Officer, as appropriate,

to allow timely decisions regarding required disclosure.

As of March 31, 2025, our Chief Executive Officer and Chief Financial Officer

carried out an evaluation with the participation of management of the effectiveness of our disclosure controls and procedures, as defined

in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934.

Based upon that evaluation, our Chief Executive Officer and

Chief Financial Officer concluded that our disclosure controls and procedures were ineffective at a reasonable assurance level as of March

Changes in Internal Control over Financial Reporting

There was no change in our internal control over financial

reporting identified in connection with the evaluation required by Rule 13a-15(d) and 15d-15(d) of the Securities Exchange Act of 1934

that occurred during the quarter ended March 31, 2025 that has materially affected, or is reasonably likely to materially affect, our

internal control over financial reporting.

Inherent Limitations on Effectiveness of Internal

A control system, no matter how well designed and

operated, can provide only reasonable and not absolute assurance of achieving the desired control objectives.

In reaching a reasonable

level of assurance, management necessarily was required to apply its judgment in evaluating the benefits of possible controls and procedures

relative to their costs.

In addition, the design of any system of controls is based in part upon certain assumptions about the likelihood

of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future

over time, controls may become inadequate because of changes in conditions, or the degree of compliance with policies or procedures

may deteriorate.

Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur

and not be detected.

PART II - OTHER INFORMATION

controls and procedures are controls and other procedures that are designed to ensure that 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.

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 our management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.

of Disclosure Controls and Procedures

maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports filed

or submitted under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time period specified

in the SEC’s rules and forms, and that such information is accumulated and communicated to management including our Chief Executive

Officer, Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.

As of June 30, 2025, our Chief

Executive Officer and Chief Financial Officer carried out an evaluation with the participation of management of the effectiveness of

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

upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were

ineffective at a reasonable assurance level as of June 30, 2025.

in Internal Control over Financial Reporting

was no change in our internal control over financial reporting identified in connection with the evaluation required by Rule 13a-15(d)

and 15d-15(d) of the Securities Exchange Act of 1934 that occurred during the quarter ended June 30, 2025 that has materially affected,

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

Limitations on Effectiveness of Internal Controls

control system, no matter how well designed and operated, can provide only reasonable and not absolute assurance of achieving the desired

control objectives.

In reaching a reasonable level of assurance, management necessarily was required to apply its judgment in evaluating

the benefits of possible controls and procedures relative to their costs.

In addition, the design of any system of controls is based

in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in

achieving its stated goals under all potential future conditions;

over time, controls may become inadequate because of changes in conditions,

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

Because of the inherent limitations in a cost-effective control

system, misstatements due to error or fraud may occur and not be detected.

II - OTHER INFORMATION

LEGAL PROCEEDINGS

As a smaller reporting company, we are not required

to make disclosures under this Item .

a smaller reporting company, we are not required to make disclosures under this Item .

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