3 unchanged sentences
Under the supervision and with the participation of our management, including our Co-Chief Executive Officers and Chief Financial Officer, we conducted an evaluation of our disclosure controls and procedures pursuant to Rule 13a-15 under the Exchange Act.
−Removed: Based upon the foregoing evaluation, our Co-Chief Executive Officers and our Chief Financial Officer concluded that as of June 30, 2025 our disclosure controls and procedures were not effective at the reasonable assurance level.
+Added: Based upon the foregoing evaluation, our Co-Chief Executive Officers and our Chief Financial Officer concluded that as of September 30, 2025 our disclosure controls and procedures were not effective at the reasonable assurance level.
Changes in Internal Control over Financial Reporting
19 unchanged sentences
Riley Retail Solutions, LLC.
−Removed: Specifically, the Company did not have adequate ITGCs in place over the IT systems and related reports at these third-party service providers, which are used in the execution of controls supporting the Company’s financial reporting.
+Added: Specifically, the Company did not have adequate ITGCs in place
+Added: over the IT systems and related reports at these third-party service providers, which are used in the execution of controls supporting the Company’s financial reporting.
As a result, business process automated and manual controls that were dependent on these ITGCs at the service organizations could have been adversely impacted.
16 unchanged sentences
Our management, including our Co-Chief Executive Officers and Chief Financial Officer, does not expect that our disclosure controls and procedures or our internal control over financial reporting will prevent or detect all errors and all fraud.
−Removed: A control system, no matter how well-designed and operated, can provide only reasonable, not absolute, assurance
−Removed: that the control system’s objectives will be met.
+Added: A control system, no matter how well- designed and operated, can provide only reasonable, not absolute, assurance that the control system’s objectives will be met.
The design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs.
5 unchanged sentences
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.