What changed in this filing

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Item 4. Controls and Procedures

2025-05-08 compared with 2024-11-14 · 26 added, 42 removed, 10 unchanged (87% 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 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.

Financial Officer have concluded that our disclosure controls and procedures as of March 31, 2025, 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

reporting system is a continuous effort that requires us to anticipate and react to changes in our business and the economic and regulatory

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.

While progress has been made to enhance our internal

control over financial reporting, we are still in the process of implementing these processes, procedures and controls.

Additional time

is required to complete implementation and to assess and ensure the sustainability of these procedures.

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 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.

During the three months ended March 31, 2025,

we have continued to strengthen our internal controls including the implementation of NetSuite financials for our financial and transaction

This includes certain segregation of duties including the creation of purchase orders by our purchasing team that is approved

in accordance with our authorization matrix, the receipt of inventory in NetSuite by our operations team in Orlando, FL, and dual approvals

of all outgoing cash payments.

As the implementation of NetSuite occurred, we experienced changes to our processes and procedures which

in turn, resulted in changes to our internal control over financial reporting.

We expect NetSuite to strengthen our internal financial

Management will continue to evaluate and monitor our internal controls as processes and procedures in each of the affected areas

evolve and plan to document our internal control framework and related activities.

Other than as discussed above, there have been

no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) of the Exchange Act) that occurred during the

three months ended March 31, 2025 that have materially affected, or are reasonably likely to materially affect, our internal controls

over financial reporting.

In addition, we have an ongoing search for a controller to support our finance and accounting team.

PART II – OTHER INFORMATION

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.

In addition to the information

set forth in this Form 10-Q, you should carefully consider the risk factors disclosed under the heading “Risk Factors” in

Part I, Item 1A of our Annual Report on Form 10-K for the year ended December 31, 2023.

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.

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