6 unchanged sentences
of the design and operation of our disclosure controls and procedures (as such terms are defined in Rules 13a-15(e) and 15d-15(e) under
−Removed: the Exchange Act) as of September 30, 2022.
−Removed: As part of such evaluation, management considered the matters discussed below relating
−Removed: to internal control over financial reporting.
+Added: the Exchange Act) as of March 31, 2023.
+Added: As part of such evaluation, management considered the matters discussed below relating to
+Added: internal control over financial reporting.
Based on this evaluation, our Chief Executive Officer and Interim Chief Financial Officer,
−Removed: has concluded that the Company’s disclosure controls and procedures were effective as of September 30, 2022 to ensure that
−Removed: the information required to be disclosed in our Exchange Act reports was recorded, processed, summarized and reported on a timely basis.
+Added: has concluded that the Company’s disclosure controls and procedures were ineffective as of March 31, 2023 to ensure that the
+Added: information required to be disclosed in our Exchange Act reports was recorded, processed, summarized and reported on a timely basis.
+Added: a small Company with limited resources that is mainly focused on the development and sales of our freeze dried products, the Company does
+Added: not employ a sufficient number of staff in its finance department to possess an optimal segregation of duties or to provide optimal levels
+Added: of oversight.
+Added: This has resulted in certain audit adjustments and management believes that there may be a possibility for a material misstatement
+Added: to occur in future periods while it employs the current number of personnel in its finance department.
+Added: To address these material
+Added: weaknesses, management performed additional analyses and other procedures to ensure that the financial statements included herein fairly
+Added: present, in all material respects, our financial position, results of operations and cash flows for the periods presented.
+Added: we believe that the financial statements included in this report fairly present, in all material respects, our financial condition, results
+Added: of operations and cash flows for the periods presented.
There have been no changes
−Removed: in the Company’s internal control over financial reporting during the three-month period ended September 30, 2022 that materially
+Added: in the Company’s internal control over financial reporting during the three-month period ended March 31, 2023 that materially
affected or are reasonably likely to materially affect the Company’s internal control over financial reporting.
7 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.