−Removed: Controls and Procedures
+Added: and Procedures
management, under the supervision and with the participation of our chief executive officer (also working as our chief financial officer),
evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rules 13a-15(e) and
−Removed: 15d-15(e) under the Exchange Act) as of January 31, 2022.
−Removed: Based on that evaluation, management concluded that the disclosure controls
−Removed: and procedures employed at the Company were not effective to provide reasonable assurance that the information required to be disclosed
−Removed: by us in the reports that we file or submit under the Securities Exchange Act of 1934 is recorded, processed, summarized, and reported
−Removed: within the time periods specified in SEC rules and forms.
+Added: 15d-15(e) under the Exchange Act) as of July 31, 2022.
+Added: Based on that evaluation, management concluded that the disclosure controls and
+Added: procedures employed at the Company were not effective to provide reasonable assurance that the information required to be disclosed by
+Added: us in the reports that we file or submit under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within
+Added: the time periods specified in SEC rules and forms.
our annual report filed on Report 10-K for the year ended April 30, 2022, management identified the following material weakness in our
9 unchanged sentences
continue to operate with a limited number of accounting and financial personnel.
−Removed: For the quarter ending January 31, 2022 the Company
−Removed: did not have a Controller, but management is looking to fill this position as soon as possible.
−Removed: Training will be required to fulfill
−Removed: disclosure control and procedure responsibilities, including review procedures for key accounting schedules and timely and proper documentation
+Added: For the quarter ending July 31, 2022, the Company did
+Added: not have a Controller, but management is looking to fill this position as soon as possible.
+Added: Training will be required to fulfill disclosure
+Added: control and procedure responsibilities, including review procedures for key accounting schedules and timely and proper documentation
of material transactions and agreements.
3 unchanged sentences
in our annual report, the Company contracted with an outside CPA to perform a secondary review of our quarterly report filed on Form
−Removed: the material weaknesses in financial reporting noted above, we believe that our consolidated financial statements included in this report
−Removed: fairly present our financial position, results of operations and cash flows as of and for the periods presented in all material respects.
+Added: the material weaknesses in financial reporting noted above, we believe that our financial statements included in this report fairly present
+Added: our financial position, results of operations and cash flows as of and for the periods presented in all material respects.
are committed to the establishment of effective internal controls over financial reporting and will place emphasis on quarterly and year-end
2 unchanged sentences
in Internal Control Over Financial Reporting
−Removed: than those mentioned above, there were no changes in our internal control over financial reporting during the fiscal quarter ended January
+Added: than those mentioned above, there were no changes in our internal control over financial reporting during the fiscal quarter ended July
31, 2022 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
1 unchanged sentence
OTHER INFORMATION
−Removed: 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.