What changed in this filing

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Item 9A. Controls and Procedures

2025-03-11 compared with 2024-03-25 · 26 added, 28 removed, 142 unchanged (28% of the section changed)

27 unchanged sentences

to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation.

identified a material weakness in internal control over financial reporting in connection with the review of our audited consolidated

financial statements for the year ended December 31, 2022.

A material weakness is a deficiency, or a combination of deficiencies, in

internal controls over financial reporting such that it is reasonably possible that a material misstatement of the annual or interim

financial statements will not be prevented or detected on a timely basis.

The material weakness previously identified was due to (i)

the design and implementation of appropriate segregation of duties to separate the roles of authorizing, initiating, and recording transactions

or reviewing transactions for the completeness and accuracy of contracts with financial reporting implications and (ii) the Company lacking

sufficient appropriate accounting and reporting knowledge to effectively perform review controls surrounding technical accounting matters.

During the year ended December 31, 2023, we implemented formal review processes which included review by our Chief Executive Officer

and Chief Financial Officer of material contracts and invoices.

In addition, we engaged third-party experts to review the accounting

treatment for significant transactions.

As of December 31, 2023, our principal executive officer and principal financial officer, conducted

an evaluation of the effectiveness of our internal control over financial reporting based on the Committee of Sponsoring Organizations

of the Treadway Commission in Internal Control-Integrated Framework - 2013.

Based on this assessment and implementation of our remediation

plans, management concluded that, as of December 31, 2023, our internal controls over financial reporting were effective.

material weakness is a deficiency, or a combination of deficiencies, in internal controls over financial reporting such that it is reasonably

possible that a material misstatement of the annual or interim financial statements will not be prevented or detected on a timely basis.

The material weakness previously identified was due to (i) the design and implementation of appropriate segregation of duties to separate

the roles of authorizing, initiating, and recording transactions or reviewing transactions for the completeness and accuracy of contracts

with financial reporting implications and (ii) the Company lacking sufficient appropriate accounting and reporting knowledge to effectively

perform review controls surrounding technical accounting matters.

As of December 31, 2024, our principal executive officer and principal

financial officer, conducted an evaluation of the effectiveness of our internal control over financial reporting based on the Committee

of Sponsoring Organizations of the Treadway Commission in Internal Control-Integrated Framework - 2013.

Based on this assessment and

implementation of our remediation plans, management concluded that, as of December 31, 2024, our internal controls over financial reporting

were effective.

Annual Report on Form 10-K does not include an attestation report of our independent registered public accounting firm regarding internal

5 unchanged sentences

in Internal Control Over Financial Reporting

as set forth above, there were no changes in our internal control over financial reporting that occurred during the year ended December

31, 2023 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

were no changes in our internal control over financial reporting that occurred during the year ended December 31, 2024 that have materially

affected, or are reasonably likely to materially affect, our internal control over financial reporting.

OTHER INFORMATION

25 unchanged sentences

Consolidated Statements of Operations for the Years Ended December 31, 2024 and 2023

Consolidated Statements of Changes in Stockholders’ Equity (Deficit) for the Years ended December 31, 2023 and 2022

Consolidated Statements of Changes in Stockholders’ Equity for the Years ended December 31, 2024 and 2023

Consolidated Statements of Cash Flows for the Years Ended December 31, 2024 and 2023

9 unchanged sentences

Amendment to Amended and Restated Certificate of Incorporation dated August 28, 2023 (Incorporated by reference to Exhibit 3.6 to the Company’s Registration Statement on Form S-1/A filed on September 13, 2023)

Description of the Registrant’s Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934

Description of the Registrant’s Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934 (Incorporated by reference to Exhibit 4.1 to the Company’s Annual Report on From 10-K filed on March 25, 2024)

Professional Services Contract dated as of May 4, 2021 by and between the Company and Indiana Family and Social Services Administration, NeuroDiagnostic Institute (Incorporated by reference to Exhibit 10.1 to the Company’s Registration Statement on Form S-1/A filed on September 13, 2023)

30 unchanged sentences

1 to Professional Services Contract dated as of April 25, 2023 by and between the Company and Indiana Family and Social Services Administration, Division of Mental Health and Addiction (Incorporated by reference to Exhibit 10.25 to the Company’s Registration Statement on Form S-1/A filed on September 13, 2023)

Business Loan Agreement by and between the Company and Citizens State Bank of New Castle dated May 22, 2023 (Incorporated by reference to Exhibit 10.26 to the Company’s Registration Statement on Form S-1/A filed on September 13, 2023)

Commercial Security Agreement by and between the Company and Citizens State Bank of New Castle dated May 22, 2023 (Incorporated by reference to Exhibit 10.27 to the Company’s Registration Statement on Form S-1/A filed on September 13, 2023)

Promissory Note by and between the Company and Citizens State Bank of New Castle dated May 22, 2023 (Incorporated by reference to Exhibit 10.28 to the Company’s Registration Statement on Form S-1/A filed on September 13, 2023)

Modification of Loan Agreement by and between the Company and Citizens State Bank of New Castle dated August 24, 2023 (Incorporated by reference to Exhibit 10.29 to the Company’s Registration Statement on Form S-1/A filed on September 13, 2023)

Loan Agreement by and between the Company and Citizens State Bank of New Castle dated May 22, 2023 (Incorporated by reference to

Exhibit 10.26 to the Company’s Registration Statement on Form S-1/A filed on September 13, 2023)

Security Agreement by and between the Company and Citizens State Bank of New Castle dated May 22, 2023 (Incorporated by reference

to Exhibit 10.27 to the Company’s Registration Statement on Form S-1/A filed on September 13, 2023)

Note by and between the Company and Citizens State Bank of New Castle dated May 22, 2023 (Incorporated by reference to Exhibit 10.28

to the Company’s Registration Statement on Form S-1/A filed on September 13, 2023)

of Loan Agreement by and between the Company and Citizens State Bank of New Castle dated August 24, 2023 (Incorporated by reference

to Exhibit 10.29 to the Company’s Registration Statement on Form S-1/A filed on September 13, 2023)

Insider Trading Policy

Consent of M&K CPAS, PLLC, independent registered public accounting firm

4 unchanged sentences

Section 1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002

Clawback Policy

Clawback Policy (Incorporated by reference to Exhibit 97.1 to the Company’s Form 10-K filed on March 25, 2024)

XBRL Taxonomy Extension Schema Document

27 unchanged sentences

Financial and Accounting Officer)

Sandeep Allam

Sherron Rogers

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-K

Item 9A. Controls and Procedures