What changed in this filing

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Item 4. Controls and Procedures

2026-05-11 compared with 2025-11-13 · 37 added, 18 removed, 7 unchanged (89% of the section changed)

Controls and Procedures.

Controls and Procedures

of September 30, 2025, the Company carried out an evaluation under the supervision and with the participation of its Chief Executive

Officer (CEO) and Chief Financial Officer (CFO), of 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 (the “Exchange Act”).

The Company’s

disclosure controls and procedures are designed to ensure that information required to be disclosed in the Securities and Exchange Commission

(SEC) reports that the Company files or submits under the Exchange Act is recorded, processed, summarized and reported within the time

period specified by the SEC’s rules and forms and that such information is accumulated and communicated to management, including

the Company’s CEO and CFO, as appropriate, to allow timely decisions regarding required disclosure.

The executive officers have

concluded that the Company’s disclosure controls and procedures were effective as of September 30, 2025, and that the unaudited

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

the Company’s financial condition, results of operations, and cash flows for the periods presented in conformity with United States

Generally Accepted Accounting Principles (GAAP).

of Disclosure Controls and Procedures

of March 31, 2026, the Company carried out an evaluation under the supervision and with the participation of its Chief Executive Officer

(CEO) and Chief Financial Officer (CFO), of 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 (the “Exchange Act”).

The Company has

designed these controls and procedures to ensure that information the Company is required to disclose in reports filed under the Exchange

Act is recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules and forms, and is accumulated

and communicated to Company management, including the Company’s CEO and CFO, as appropriate, to allow timely decisions regarding

required disclosure.

executive officers have concluded that the Company’s disclosure controls and procedures were not effective as of March 31, 2026,

because of the material weakness in the Company’s internal control over financial reporting described below.

This material weakness

was also identified during the fourth quarter of 2025 and is disclosed in the Company’s Annual Report on Form 10-K along with the

report of the Company’s registered public accounting firm.

Company identified a material weakness related to information technology general controls (“ITGCs”) because the Company did

not design and maintain effective ITGCs for information systems that are relevant to the preparation of the financial statements.

Specifically,

deficiencies were identified related to user access controls and program change management controls for financial systems.

These deficiencies

resulted in related control deficiencies with respect to information generated from the impacted systems and used in the performance

of controls relevant to the preparation of the financial statements.

The material weakness related to the ITGCs did not result in adjustments

to the financial statements for the quarter ended March 31, 2026.

in Internal Control over Financial Reporting

have not been any significant changes in the Company’s internal control over financial reporting during the most recently completed

fiscal quarter that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over

financial reporting.

Company is taking actions to remediate the material weakness relating to its internal control over financial reporting.

Other than the

changes to the Company’s internal control over financial reporting described in “Remediation Plan and Status” below,

there were no changes to the Company’s internal control over financial reporting as defined by Rule 13a-15(f) under the Exchange

Act 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.

Plan and Status

Company is committed to remediating its material weaknesses as promptly as possible.

Management is in the process of implementing its

remediation plan.

Management will test the ongoing operating effectiveness of the new and existing controls in future periods.

weaknesses cannot be considered completely remediated until the applicable controls have operated for a sufficient period of time and

management has concluded, through testing, that these controls are operating effectively.

II - Other Information

1 unchanged sentence

Company is not a party to any material legal proceedings outside the ordinary course of business or to any other legal proceedings, which

if adversely determined, would be expected to have a material adverse effect on its financial condition or results of operation.

if adversely determined, would be expected to have a material adverse effect on its financial condition or results of operations.

Risk Factors.

1 unchanged sentence

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