What changed in this filing

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Item 4. Controls and Procedures

2025-04-01 compared with 2025-03-10 · 26 added, 19 removed, 36 unchanged (56% of the section changed)

3 unchanged sentences

In connection with the restatement of the Company’s

financial statements included in this Amendment, our Chief Executive Officer and Chief Financial Officer re-evaluated the effectiveness

of the design and operation of our disclosure controls and procedures and internal control over financial reporting, as defined in Rules

13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “ Exchange Act ”), as of June 30,

condensed consolidated financial statements included in this Amendment, our Chief Executive Officer and Chief Financial Officer re-evaluated

the effectiveness of the design and operation of our disclosure controls and procedures and internal control over financial reporting,

as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “ Exchange Act ”),

as of September 30, 2024.

To ensure that information required to be disclosed

4 unchanged sentences

Based on that re-evaluation, our Chief Executive

Officer and Chief Financial Officer have concluded that as of June 30, 2024, our disclosure controls and procedures and internal control

over financial reporting were not effective, due to material weaknesses in SSi’s internal control in that:

We failed to design

controls and procedures to provide reasonable assurance that GAAP was being properly applied to the matters resulting the restatement

of our financial statements, including accounting for merger transaction, recognition of revenue in case of deferred payment sales,

recognition of right of use of certain assets and lease liabilities and functional and other classifications, resulting in the accounting

errors described in Note 1.

Restatement of Previously Issued Condensed Consolidated Financial Statements of this Amendment.

We do not have written documentation of our internal control policies and procedures.

Written documentation of key internal controls over financial reporting is a requirement of Section 404 of the Sarbanes-Oxley Act.

Management evaluated the impact of our failure to have written documentation of our internal controls and procedures on our assessment of our disclosure controls and procedures and has concluded that the control deficiency that resulted represented a material weakness.

We do not have sufficient segregation of duties within accounting functions, which is a basic internal control.

Due to our size and nature, segregation of all conflicting duties may not always be possible and may not be economically feasible.

However, to the extent possible, the initiation of transactions, the custody of assets and the recording of transactions should be performed by separate individuals.

Management evaluated the impact of our failure to have segregation of duties on our assessment of our disclosure controls and procedures and procedures and has concluded that the control deficiency that resulted represented a material weakness.

Officer and Chief Financial Officer have concluded that as of September 30, 2024, our disclosure controls and procedures and internal

control over financial reporting were not effective, due to material weaknesses in SSi’s internal control in that:

failed to design controls and procedures to provide reasonable assurance that GAAP was being properly applied to the matters resulting

the restatement of our financial statements, including accounting for merger transaction, recognition of revenue in case of deferred

payment sales, recognition of right of use of certain assets and lease liabilities and functional and other classifications, resulting

in the accounting errors described in Note 1.

Restatement of Previously Issued Condensed Consolidated Financial Statements of

this Amendment.

do not have written documentation of our internal control policies and procedures.

Written documentation of key internal controls over

financial reporting is a requirement of Section 404 of the Sarbanes-Oxley Act.

Management evaluated the impact of our failure to have

written documentation of our internal controls and procedures on our assessment of our disclosure controls and procedures and has concluded

that the control deficiency that resulted represented a material weakness.

do not have sufficient segregation of duties within accounting functions, which is a basic internal control.

Due to our size and nature,

segregation of all conflicting duties may not always be possible and may not be economically feasible.

However, to the extent possible,

the initiation of transactions, the custody of assets and the recording of transactions should be performed by separate individuals.

Management evaluated the impact of our failure to have segregation of duties on our assessment of our disclosure controls and procedures

and procedures and has concluded that the control deficiency that resulted represented a material weakness.

Remediation Plan

20 unchanged sentences

all potential future conditions.

(b) Changes in Internal Controls Over Financial

Changes in Internal Controls Over Financial

Except for the remediation efforts described above,

3 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.

What changed 10-Q/A

Item 4. Controls and Procedures