What changed in this filing

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Item 4. Controls and Procedures

2026-05-08 compared with 2025-11-12 · 14 added, 21 removed, 2 unchanged (95% of the section changed)

AND PROCEDURES

CONTROLS AND PROCEDURES

of Disclosure and Control Procedures

Company’s management, with the participation of the Co-Chief Executive Officers and Chief Financial Officer, after evaluating the

effectiveness of the Company’s “disclosure controls and procedures” (as defined in Rules 13a-15(e) and 15d-15(e) under

the Securities Exchange Act of 1934, as amended) as of the end of the period covered by this report, have concluded that our disclosure

controls and procedures are effective and are designed to ensure that the information we are required to disclose is recorded, processed,

summarized and reported within the necessary time periods.

Our disclosure controls and procedures include, without limitation, controls

and procedures designed to ensure that information required to be disclosed by us in reports that we file or submit pursuant to the Securities

Exchange Act of 1934, as amended, is accumulated and communicated to our management, including our Chief Executive Officer and Chief

Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.

Company’s management, with the participation of the Chief Executive Officer and Chief Financial Officer, after evaluating the effectiveness

of the Company’s “disclosure controls and procedures” (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities

Exchange Act of 1934, as amended) as of the end of the period covered by this report, have concluded that our disclosure controls and

procedures are effective and are designed to ensure that the information we are required to disclose is recorded, processed, summarized

and reported within the necessary time periods.

Our disclosure controls and procedures include, without limitation, controls and procedures

designed to ensure that information required to be disclosed by us in reports that we file or submit pursuant to the Securities Exchange

Act of 1934, as amended, is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial

Officer, as appropriate, to allow timely decisions regarding required disclosure.

in Internal Control over Financial Reporting

During the second quarter of 2025, we began the implementation of our ETH

Treasury Management Strategy (“ETH Strategy”), as further described in Notes 1 and 3 to the accompanying condensed

consolidated financial statements, included in Item 1 of this quarterly report, and accordingly have implemented new and additional

internal controls surrounding the acquisition, safeguarding, custody, accounting and reporting of our digital assets.

continue to implement and enhance policies, processes, people, technology and operations related to our ETH Treasury Management Strategy

and will continue to evaluate the impact of any related changes to internal controls over financial reporting during

the remainder of the year.

Other than the changes related to the ETH Strategy described above, there were no changes in the

Company’s internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)) during

the quarter ended September 30, 2025 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over

financial reporting.

were no changes in the Company’s internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)) during the

quarter ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, the Company’s internal

control over financial reporting.

OTHER INFORMATION

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.

What changed 10-Q

Item 4. Controls and Procedures