What changed in this filing

/stocks — the workspaceLOADING

Item 4. Controls and Procedures

2026-08-13 compared with 2026-05-14 · 26 added, 26 removed, 13 unchanged (80% of the section changed)

2 unchanged sentences

are required to comply with the internal control requirements of the Sarbanes-Oxley Act.

Only in the event that we are deemed to be a large accelerated filer or an accelerated filer and no longer qualify as an emerging growth

company would we be required to comply with the independent registered public accounting firm attestation requirement on internal control

over financial reporting.

Further, for as long as we remain an emerging growth company as defined in the JOBS Act, we intend to take

advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not “emerging

growth companies” including, but not limited to, not being required to comply with the independent registered public accounting

firm attestation requirement.

Only in the event that we are deemed to be a

large accelerated filer or an accelerated filer and no longer qualify as an emerging growth company would we be required to comply with

the independent registered public accounting firm attestation requirement on internal control over financial reporting.

as long as we remain an emerging growth company as defined in the JOBS Act, we intend to take advantage of certain exemptions from various

reporting requirements that are applicable to other public companies that are not “emerging growth companies” including,

but not limited to, not being required to comply with the independent registered public accounting firm attestation requirement.

controls are procedures with the objective of ensuring that information required to be disclosed in our reports under the Exchange Act,

2 unchanged sentences

our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.

required by Rules 13a-15 and 15d-15 under the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an

evaluation of the effectiveness of the design and operation of our disclosure controls and procedures as of March 31, 2026.

upon their evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures

(as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) were effective as of March 31, 2026.

Accordingly, management believes that the

financial statements included in this Quarterly Report on Form 10-Q present fairly in all material respects our financial

position, results of operations and cash flows for the period presented.

required by Rules 13a-15 and 15d-15 under the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation

of the effectiveness of the design and operation of our disclosure controls and procedures as of June 30, 2026.

Based upon their evaluation,

our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures (as defined in Rules 13a-15(e)

and 15d-15(e) under the Exchange Act) were effective as of June 30, 2026.

Accordingly, management believes that the financial statements

included in this Quarterly Report on Form 10-Q present fairly in all material respects our financial position, results of operations

and cash flows for the period presented.

in Internal Control over Financial Reporting

2 unchanged sentences

control over financial reporting.

Inherent Limitations on Effectiveness of Controls

Limitations on Effectiveness of Controls

do not expect that our disclosure controls and procedures will prevent all errors and all instances of fraud.

Disclosure controls and

procedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the

disclosure controls and procedures are met.

Further, the design of disclosure controls and procedures must reflect the fact that there

are resource constraints, and the benefits must be considered relative to their costs.

Because of the inherent limitations in all disclosure

controls and procedures, no evaluation of disclosure controls and procedures can provide absolute assurance that we have detected all

our control deficiencies and instances of fraud, if any.

The design of disclosure controls and procedures also is based partly on certain

assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated

goals under all potential future conditions.

Disclosure controls

and procedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives

of the disclosure controls and procedures are met.

Further, the design of disclosure controls and procedures must reflect the fact

that there are resource constraints, and the benefits must be considered relative to their costs.

Because of the inherent

limitations in all disclosure controls and procedures, no evaluation of disclosure controls and procedures can provide absolute

assurance that we have detected all our control deficiencies and instances of fraud, if any.

The design of disclosure controls and

procedures is also based partly on certain assumptions about the likelihood of future events, and there can be no assurance that any

design will succeed in achieving its stated goals under all potential future conditions.

II — 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