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The Company maintains disclosure controls and procedures, defined in Rule 13a-15(e) under the Exchange Act, that are designed to ensure that the information required to be filed or submitted with the SEC under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to management of the company with the participation of its principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.
−Removed: In connection with the preparation of this Quarterly Report on Form 10-Q for the quarter ended March 31, 2025, an evaluation was performed under the supervision and with the participation of management, including the chief executive officer and chief financial officer, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures.
−Removed: Based on their evaluation, they have concluded that our disclosure controls and procedures were not effective as of March 31, 2025.
+Added: In connection with the preparation of this Quarterly Report on Form 10-Q for the quarter ended June 30, 2025, an evaluation was performed under the supervision and with the participation of management, including the chief executive officer and chief financial officer, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures.
+Added: Based on their evaluation, they have concluded that our disclosure controls and procedures were not effective as of June 30, 2025.
This determination is based on the previously reported material weaknesses management identified in our internal control over financial reporting, as described below.
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Previously Reported Material Weakness in Internal Control Over Financial Reporting
−Removed: In our Annual Report for the year ended September 30, 2024, filed with the SEC on December 16, 2024, management concluded that our internal control over financial reporting was not effective as of September 30, 2024.
−Removed: In the evaluation, management identified material weaknesses in internal control related (1) ineffective design and operation of controls over certain information technology general controls ("ITGCs"), including program change management, user access, and vendor management controls;
+Added: As previously reported in our Annual Report for the year ended September 30, 2024, filed with the SEC on December 16, 2024, management evaluated the effectiveness of our internal control over financial reporting as of September 30, 2024.
+Added: In the evaluation, management identified material weaknesses in internal control related to (1) ineffective design and operation of controls over certain information technology general controls ("ITGCs"), including program change management, user access, and vendor management controls;
(2) ineffective design and operation of controls, which include management review controls, over the accounting for business combinations;
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Changes in Internal Control Over Financial Reporting
−Removed: Other than as described above, there were no changes in the Company’s internal control over financial reporting that occurred during the quarter ended March 31, 2025, that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.
+Added: Other than as described above, there were no changes in the Company’s internal control over financial reporting that occurred during the quarter ended June 30, 2025, that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.
PART II—OTHER INFORMATION
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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.