4 unchanged sentences
(b) Changes in Internal Control Over Financial Reporting
−Removed: 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.
−Removed: During the first nine months of 2023, the Company completed four acquisitions:
−Removed: Rosa, Des-Case, Nadella and ARB.
−Removed: The results of these acquisitions are included in the Company's consolidated financial statements for the first nine months of 2023.
−Removed: 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.
−Removed: 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.
−Removed: 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.
−Removed: 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.
+Added: During the Company’s fiscal quarter ended March 31, 2024, 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 2023, the Company completed six acquisitions:
+Added: Lagersmit, iMECH, Rosa, Des-Case, Nadella and ARB.
+Added: The results of these acquisitions are included in the Company's consolidated financial statements for the first three months of 2024.
+Added: The total and net assets of these acquisitions represented 14% of the Company's total assets and 26% of the Company's net assets as of March 31, 2024.
+Added: The net sales of these acquisitions in the aggregate represented 5% of the Company's consolidated net sales for the first three months of 2024.
+Added: The Company is currently integrating these acquisitions into its internal control framework and processes, and as prescribed by SEC rules and regulations, the Company will include Lagersmit, iMECH, Rosa, Des-Case, Nadella and ARB in the internal control over financial reporting assessment as of December 31, 2024.
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.