What changed in this filing

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Item 4. Controls and Procedures

2026-08-10 compared with 2026-05-11 · 21 added, 32 removed, 1 unchanged (98% 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.

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 their costs.

Based on our evaluation,

our Chief Executive Officer and Chief Financial Officer concluded that, as of March 31, 2026, 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.

During the first quarter of 2026, the Company completed the implementation

of a new ERP system.

Our new ERP system is intended to provide us with enhanced transactional processing, security and management

tools, and is an important component of our system of disclosure controls and procedures.

We modified and removed

certain existing internal controls, as well as implemented new controls and procedures impacted by the implementation of the

new ERP system.

We will continue to monitor and evaluate the operating effectiveness of the related controls during subsequent periods.

Except for the implementation of the new ERP system, there were no other changes in the internal control over financial reporting

of the Company during the first quarter of 2026 that materially affected, or are reasonably likely to materially affect, its

internal control over financial reporting.

PART II - OTHER INFORMATION

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 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 June 30, 2026, 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

in internal control over financial reporting.

were no changes in our internal control over financial reporting that occurred during the quarter ended June 30, 2026 that have

materially affected, or are 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