What changed in this filing

/stocks — the workspaceLOADING

Item 4. Controls and Procedures

2024-11-14 compared with 2024-08-14 · 31 added, 23 removed, 21 unchanged (72% of the section changed)

6 unchanged sentences

Based on that evaluation, our Principal Executive Officer and Principal

Financial Officer have concluded that our disclosure controls and procedures as of June 30, 2024, were not effective to ensure that information

required to be disclosed by us in reports that we file or submit under the Exchange Act is recorded, processed, summarized, and reported

within the time periods specified in the SEC’s rules and forms because of a material weakness in the Company’s internal control

over financial reporting.

Specifically, the Company did not maintain effective controls, segregation of duties, and procedures to support

the identification of, accounting for, and the evaluation and disclosure of certain transactions, as limited individuals, either the Principal

Executive Officer or Principal Financial Officer, initiates all transactions and they also review, evaluate, and approve these same transactions.

Changes in Internal Control Over Financial Reporting

During the six months ended June 30, 2024, we have:

Continued to strengthen our internal policies, processes, and reviews, including drafting of related documentation thereof;

Engaged outside consultants to ensure that appropriate level of knowledge and experience is applied based on the risk and complexity of the transactions and tasks under review;

Hired additional accounting staff to provide additional segregation of duties within accounting functions;

Started internal control documentation along with the engagement of outside consultants to assist in the design, implementation, and documentation of internal controls to address relevant risks;

Implemented the initial phase of an ERP and financial accounting system and added additional systematic internal controls and timely recording of transactions.

We will continue to build out and expand the functionality of our ERP system and build in additional automation and controls.

Financial Officer have concluded that our disclosure controls and procedures as of September 30, 2024, were not effective to ensure that

information required to be disclosed by us in reports that we file or submit under the Exchange Act is recorded, processed, summarized,

and reported within the time periods specified in the SEC’s rules and forms because of a material weakness in the Company’s

internal control over financial reporting.

Specifically, the Company did not maintain effective controls, segregation of duties, and

procedures to support the identification of, accounting for, and the evaluation and disclosure of certain transactions, as limited individuals,

either the Principal Executive Officer or Principal Financial Officer, initiates all transactions and they also review, evaluate, and

approve these same transactions.

Changes in Internal Control Over Financial

During the nine months ended September 30, 2024,

Continued to strengthen our internal policies,

processes, and reviews, including drafting of related documentation thereof;

Engaged outside consultants to ensure that

appropriate level of knowledge and experience is applied based on the risk and complexity of the transactions and tasks under review;

Hired additional accounting staff to provide

additional segregation of duties within accounting functions;

Started internal control documentation along

with the engagement of outside consultants to assist in the design, implementation, and documentation of internal controls to address

relevant risks;

Implemented the initial phase of an ERP

and financial accounting system and added additional systematic internal controls and timely recording of transactions.

We will continue

to build out and expand the functionality of our ERP system and build in additional automation and controls.

The process of implementing an effective financial

1 unchanged sentence

environments and to expend significant resources to maintain a financial reporting system that is adequate to satisfy our reporting obligations.

As we continue to evaluate and take actions to improve our internal control over financial reporting, we may take additional actions to

address control deficiencies or modify certain of the remediation measures described above.

As we continue to evaluate and take actions to improve our internal control over financial reporting, we may take additional actions

to address control deficiencies or modify certain of the remediation measures described above.

While progress has been made to enhance our internal

3 unchanged sentences

There have been no changes in

our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) during the six months

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

our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) during the nine months

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

reporting, other than the activities described above.

1 unchanged sentence

Legal Proceedings

From time to time, we may become involved in legal

proceedings arising in the ordinary course of our business.

We are not currently aware of any such proceedings or claims that we believe

will have, individually or in the aggregate, a material adverse effect on our business, financial condition or results of operations.

From time to time, we may become involved in

legal proceedings arising in the ordinary course of our business.

We are not currently aware of any such proceedings or claims that we

believe will have, individually or in the aggregate, a material adverse effect on our business, financial condition or results of operations.

In addition to the information

2 unchanged sentences

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