What changed in this filing

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Item 4. Controls and Procedures

2023-11-09 compared with 2023-08-10 · 23 added, 21 removed, 3 unchanged (94% of the section changed)

ITEM 4 – CONTROLS AND PROCEDURES

Evaluation of disclosure controls and

Our management, with

the participation of our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls

and procedures pursuant to Rule 13a-15 under the Securities Exchange Act of 1934 as of the end of the period covered by this Quarterly

Report on Form 10-Q.

4 – CONTROLS AND PROCEDURES

of disclosure controls and procedures.

management, with the participation of our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure

controls and procedures pursuant to Rule 13a-15 under the Securities Exchange Act of 1934 as of the end of the period covered by this

Quarterly Report on Form 10-Q.

In designing and evaluating the disclosure controls and procedures, management recognizes that any controls

and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control

In addition, the design of disclosure controls and procedures must reflect the fact that there are resource constraints

and that management is required to apply its judgment in evaluating the benefits of possible controls and procedures relative to

Based on our evaluation,

our Chief Executive Officer and Chief Financial Officer concluded that, as of June 30, 2023, our disclosure controls and procedures

are designed at a reasonable assurance level and are effective to provide reasonable assurance that information we are required

to disclose in reports that we file or submit under the Exchange Act is recorded, processed, summarized, and reported within the

time periods specified in SEC rules and forms, and that such information is accumulated and communicated to our management, including

and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives.

In addition, the design of disclosure controls and procedures must reflect the fact that there are resource constraints and that management

is required to apply its judgment in evaluating the benefits of possible controls and procedures relative to their costs.

on our evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of September 30, 2023, our disclosure controls

and procedures are designed at a reasonable assurance level and are effective to provide reasonable assurance that information we are

required to disclose in reports that we file or submit under the Exchange Act is recorded, processed, summarized, and reported within

the time periods specified in SEC rules and forms, and that such information is accumulated and communicated to our management, including

our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.

Changes in internal control over financial

There were no changes

in our internal control over financial reporting that occurred during the quarter ended June 30, 2023 that have materially affected,

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

PART II - OTHER INFORMATION

in internal control over financial reporting.

The acquisition of marketed products from USL has had a material impact

on the Company’s internal control over financial reporting as we are now required and have implemented controls related to revenue

and inventory management.

Management established controls to mitigate the risk over financial reporting as it relates to the services

provided by USL under the transition services agreement.

Except as otherwise described above, there was no change in our internal

control over financial reporting that occurred during the third quarter of 2023 that has materially affected, or is reasonably likely

to materially affect, our internal control over financial reporting.

II - OTHER INFORMATION

Legal Proceedings

We are currently not

a party to any material legal proceedings or claims.

are currently not a party to any material legal proceedings or claims.

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

Item 4. Controls and Procedures