1 unchanged sentence
Evaluation of Disclosure Controls and Procedures
−Removed: The Company’s management, with the participation of the Company’s Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of the Company’s disclosure controls and procedures (the “Disclosure Controls and Procedures”), as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), as of October 2, 2021.
−Removed: Based on that evaluation, the Company’s Chief Executive Officer and Chief Financial Officer have concluded that, as of October 2, 2021, such Disclosure Controls and Procedures are effective to ensure that information required to be disclosed in the Company’s periodic reports filed under the Exchange Act is recorded, processed, summarized and reported within the time periods specified by the Securities and Exchange Commission’s rules and forms and that such information is accumulated and communicated to the Company’s management, including its Chief Executive Officer and Chief Financial Officer or persons performing similar functions, as appropriate, to allow timely decisions regarding disclosure.
−Removed: The Company’s Chief Executive Officer and Chief Financial Officer have further concluded that, as of October 2, 2021, there have been no material changes in the Company’s internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the quarter ended October 2, 2021 that have materially affected, or are reasonably likely to materially affect, its internal control over financial reporting.
−Removed: The Company adopted ASU 2016-02, Leases (Topic 842) , on January 1, 2019 and implemented internal controls to ensure the Company adequately evaluated its lease obligations and properly assessed the impact of the new accounting standard related to recognition of right-of-use assets and lease liabilities on its financial statements.
−Removed: The Company adopted ASU 2016-13, Measurement of Credit Losses on Financial Instruments on January 1, 2020 and implemented internal controls to ensure the Company adequately accounted for any potential credit losses on financial assets.
−Removed: There were no significant changes to the Company’s internal control over financial reporting due to the adoption of either of the new standards.
+Added: The Company’s management, with the participation of the Company’s Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of the Company’s disclosure controls and procedures (the “Disclosure Controls and Procedures”), as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), as of April 2, 2022.
+Added: Based on that evaluation, the Company’s Chief Executive Officer and Chief Financial Officer have concluded that, as of April 2, 2022, such Disclosure Controls and Procedures are effective to ensure that information required to be disclosed in the Company’s periodic reports filed under the Exchange Act is recorded, processed, summarized and reported within the time periods specified by the Securities and Exchange Commission’s rules and forms and that such information is accumulated and communicated to the Company’s management, including its Chief Executive Officer and Chief Financial Officer or persons performing similar functions, as appropriate, to allow timely decisions regarding disclosure.
+Added: The Company’s Chief Executive Officer and Chief Financial Officer have further concluded that, as of April 2, 2022, there have been no material changes in the Company’s internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the quarter ended April 2, 2022 that have materially affected, or are reasonably likely to materially affect, its internal control over financial reporting.
The Company has not experienced any material impact to its internal controls over financial reporting as a result of the COVID-19 pandemic.
2 unchanged sentences
OTHER INFORMATION
+Added:  LEGAL PROCEEDINGS
+Added: The nature of the legal proceedings against the Company is discussed at Note 13 to the financial statements, which are included in this Form 10-Q.
+Added: The Company has reported all cases instituted against it through December 31, 2021, and the results of those cases, where terminated, to the SEC on its previous Form 10-Q and 10-K reports, to which reference is hereby made.
+Added: There were no lawsuits formally instituted against the Company during the three months ending April 2, 2022.
+Added: During the three months ending April 2, 2022, the previously reported case of Fortner v.
+Added: Sturm, Ruger & Co., Inc.
+Added: , was dismissed with prejudice.
+Added: During the three months ended April 2, 2022, there were no material changes in the Company’s risk factors from the information provided in Item 1A.
+Added: Risk Factors included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021.
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.