What changed in this filing

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Item 4. Controls and Procedures

2025-05-12 compared with 2024-11-12 · 23 added, 50 removed, 1 unchanged (99% of the section changed)

4 – CONTROLS AND PROCEDURES

of disclosure controls and procedures.

We maintain disclosure

controls and procedures that are designed to provide reasonable assurance that material information required to be disclosed in our

periodic reports filed under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized, and reported

within the time periods specified in the SEC’s rules and forms and to provide reasonable assurance that such information is

accumulated and communicated to our management, our principal executive officer and our principal financial officer, to allow timely

decisions regarding required disclosure.

Our management, with the participation of our Chief Executive Officer and our Chief

Financial Officer, has evaluated the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e) of the

Exchange Act, as amended) as of the end of the period covered by this report.

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 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.

Based on that evaluation, our Chief Executive Officer and our

Chief Financial Officer concluded that our disclosure controls and procedures as of the end of the period covered by this report

were effective as of September 30, 2024, as the material weakness described below has been remediated.

Previously Reported Material Weakness

in Internal Control Over Financial Reporting

In the 2024 Form 10-Q,

filed with the SEC on August 16, 2024, management concluded that our internal control over financial reporting was not effective

as of June 30, 2024.

In the evaluation, we did not maintain an effective control environment over the internal control activities

to ensure the proper recognition and measurement related to the accounting for complex and non-routine transactions.

have adequate supervision and review controls over the complex accounting related to the non-cash impairment of intangibles, non-cash

equity transactions and the recoverability of inventory.

As a result, management review of asset impairment calculations did not

identify errors in the associated cash flow projections which led to an error in the conclusion of the initial impairment assessment.

We also did not properly assess the realizability of inventory based upon the projections utilized and our assessment of an amendment

to existing warrants that were reclassified into equity in the same period did not include a quantitative evaluation of the potential

materiality of revaluation adjustments.

In connection with

the material weakness as it relates to the accounting for complex and non-routine transactions related to the non-cash impairment

of intangibles, non-cash equity transactions and the recoverability of inventory, management re-evaluated the effectiveness of

such controls as of September 30, 2024, and concluded that such controls were operating effectively as of September 30, 2024.

remediation of the material weakness over the complex accounting related to the non-cash impairment of intangibles, non-cash equity

transactions was as a result of no material balances related to these financial statement captions as of September 30, 2024, and

consequently there was no risk of material misstatements for these financial statement captions.

In relation to the realizability

of inventory, the remediation of this material weakness constituted expanded review processes including but not limited to the

assessment of additional data points for the assessment and additional personnel included to evaluate our ability to realize inventory

in internal control over financial reporting.

Other than as described

above, there were no changes in our internal control over financial reporting that occurred during the quarter ended September

30, 2024 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

II - OTHER INFORMATION

ITEM 4 – CONTROLS AND PROCEDURES

Evaluation of disclosure controls and procedures.

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.

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 objectives.

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.

Based on our evaluation, our

Chief Executive Officer and Chief Financial Officer concluded that, as of March 31, 2025, 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 reporting.

There were no changes in our

internal control over financial reporting that occurred during the quarter ended March 31, 2025, that have materially affected, or are

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

PART II - OTHER INFORMATION

Legal Proceedings

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

We 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