What changed in this filing

/stocks — the workspaceLOADING

Item 4. Controls and Procedures

2026-05-15 compared with 2025-11-13 · 26 added, 7 removed, 2 unchanged (94% of the section changed)

CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such information 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.

Further, the design of a control system must reflect the fact that there are resource constraints, and the benefit of controls must be considered relative to their costs.

In designing and evaluating the disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, and management necessarily is required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures.

As of the end of the period covered by the report, as required by Rules 13a-15 and 15d-15 under the Exchange Act, our management, including 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 defined in Exchange Act Rules 13a-15(e) and 15d-15(e)).

Based on that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of September 30, 2025, our disclosure controls and procedures were effective at the reasonable assurance level.

of Disclosure Controls and Procedures

maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports under

the Securities Exchange Act of 1934, as amended (the “Exchange Act”), is recorded, processed, summarized and reported within

the time periods specified in the SEC’s rules and forms, and that such information 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.

Further, the design of a control system must reflect the fact that there are resource constraints, and the benefit of controls must be

considered relative to their costs.

In designing and evaluating the disclosure controls and procedures, management recognizes that any

controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control

objectives, and management necessarily is required to apply its judgment in evaluating the cost-benefit relationship of possible controls

and procedures.

of the end of the period covered by the report, as required by Rules 13a-15 and 15d-15 under the Exchange Act, our management, including

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 defined in Exchange Act Rules 13a-15(e) and 15d-15(e)).

Based on that evaluation, our Chief

Executive Officer and Chief Financial Officer concluded that, as of March 31, 2026, our disclosure controls and procedures were not effective

due to material weaknesses in the Company’s internal control over financial reporting as described below.

Nevertheless,

based on the performance of additional procedures by management designed to ensure reliability of financial reporting, management has

concluded that, notwithstanding the material weaknesses described below, the financial statements, and other financial information included

in this report, fairly present, in all material respects, the financial condition, results of operations, and cash flows of the Company

as of the dates, and for the periods presented, in conformity with U.S.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) that occurred during the quarter ended on September 30, 2025 covered by this Quarterly Report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

There were no changes in our internal control over

financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) that occurred during the quarter ended

on March 31, 2026 covered by this Quarterly Report that have materially affected, or are reasonably likely to materially affect, our internal

control over financial reporting.

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