4 unchanged sentences
(b) Changes in Internal Control Over Financial Reporting
−Removed: During the Company’s fiscal quarter ended June 30, 2023, there have been no changes in the Company’s internal control over financial reporting that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.
−Removed: On April 4, 2023, the Company completed the acquisition of Nadella.
−Removed: The results of this acquisition are included in the Company's consolidated financial statements for the first six months of 2023.
−Removed: The total and net assets of Nadella represented 6% of the Company's total assets and 12% of the Company's net assets as of June 30, 2023.
−Removed: The net sales of Nadella represented 1% of the Company's consolidated net sales for the first six months of 2023.
−Removed: On January 31, 2023, the Company completed the acquisition of ARB.
−Removed: The results of this acquisition are included in the Company's consolidated financial statements for the first six months of 2023.
−Removed: The total and net assets of ARB represented less than 1% of the Company's total assets and net assets as of June 30, 2023.
−Removed: The net sales of ARB represented less than 1% of the Company's consolidated net sales for the first six months of 2023.
−Removed: The scope of the Company's assessment of the effectiveness of internal control over financial reporting will not include the ARB and Nadella acquisition's noted above.
+Added: During the Company’s fiscal quarter ended September 30, 2023, there have been no changes in the Company’s internal control over financial reporting that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.
+Added: During the first nine months of 2023, the Company completed four acquisitions:
+Added: Rosa, Des-Case, Nadella and ARB.
+Added: The results of these acquisitions are included in the Company's consolidated financial statements for the first nine months of 2023.
+Added: The total and net assets of these acquisitions represented 10% of the Company's total assets and 20% of the Company's net assets as of September 30, 2023.
+Added: The net sales and net income of these acquisitions represented less than 1% of the Company's consolidated net sales and net income for the first nine months of 2023.
+Added: The scope of the Company's assessment of the effectiveness of internal control over financial reporting will not include the Rosa, Des-Case, ARB and Nadella acquisition's noted above.
This exclusion is in accordance with the SEC's general guidance that an assessment of a recently acquired business may be omitted from the Company's scope in the year of acquisition.
−Removed: On November 4, 2022, the Company completed the acquisition of GGB.
−Removed: The results of this acquisition are included in the Company's consolidated financial statements for the first six months of 2023.
−Removed: The total and net assets of GGB represented 6% of the Company's total assets and 13% of the Company's net assets as of June 30, 2023.
−Removed: The net sales of GGB represented 4% of the Company's consolidated net sales for the first six months of 2023.
−Removed: On May 31, 2022, the Company completed the acquisition of Spinea.
−Removed: The results of this acquisition are included in the Company's consolidated financial statements for the first six months of 2023.
−Removed: The total and net assets of Spinea represented 3% of the Company's total assets and 5% of the Company's net assets as of June 30, 2023.
−Removed: The net sales of Spinea represented less than 1% of the Company's consolidated net sales for the first six months of 2023.
−Removed: The Company is currently integrating these acquisitions into its internal control framework and processes, and as prescribed by U.S Securities and Exchange Commission rules and regulations, the Company will include Spinea and GGB in the internal control over financial reporting assessment as of December 31, 2023.
OTHER INFORMATION
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.