2 unchanged sentences
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 October 31, 2023.
+Added: 15d-15(e) under the Exchange Act) as of January 31, 2025.
Based on that evaluation, management concluded that the disclosure controls
5 unchanged sentences
small size of our Company limits our ability to achieve the desired level of separation of duties for proper internal controls and
−Removed: financial reporting, particularly as it relates to financial reporting to assure material disclosures or implementation of newly
+Added: financial reporting, particularly as it relates to financial reporting to ensure material disclosures or implementation of newly
issued accounting standards are included.
18 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 October
−Removed: 31, 2024 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
+Added: than those mentioned above, there were no changes in our internal control over financial reporting during the fiscal quarter ended January
+Added: 31, 2025, which have materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
RISK INDUSTRIES, INC.
2 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.