What changed in this filing

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Item 4. Controls and Procedures

2026-05-14 compared with 2025-11-06 · 47 added, 30 removed, 8 unchanged (91% of the section changed)

3 unchanged sentences

and with the participation of our management, including our Principal Executive Officer and Principal Financial Officer, of the effectiveness

of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934 (the “Exchange

Act”) as of the end of the period covered by this report.

Based on that evaluation, our Principal Executive Officer and Principal

Financial Officer have concluded that our disclosure controls and procedures as of September 30, 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, 2025,

we have continued to strengthen our internal controls including hiring of a Controller that will help provide additional segregation of

duties, additional processes related to our financial reporting, and starting the documentation of our internal control process.

includes certain segregation of duties including the recording of financial records in NetSuite, 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 controls.

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 September 30, 2025 that have materially affected, or are reasonably likely to materially affect, our internal controls

over financial reporting.

of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) of the Exchange Act as of March 31, 2026.

The term “disclosure controls and procedures”

as defined in Rules 13a-15(e) and 15d-15(e) means controls and other procedures of the Company that are designed to ensure that information

required to be disclosed by the Company in reports, such as this report, that it files or submits under the Exchange Act is recorded,

processed, summarized and reported within the time periods specified in the SEC’s rules and forms.

Disclosure controls and procedures

include, without limitation, controls and procedures designed to ensure that information required to be disclosed by the Company in the

reports that it files or submits under the Exchange Act is accumulated and communicated to the Company’s management, including its

principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions

regarding required disclosure.

Management recognizes that any controls and procedures, no matter how well designed and operated, can provide

only reasonable assurance of achieving their objectives, and management necessarily applies its judgment in evaluating the cost-benefit

relationship of possible controls and procedures.

Based on that evaluation, our Chief Executive Officer

and Chief Financial Officer concluded that our disclosure controls and procedures were effective as of March 31, 2026.

Management’s Report on Internal Control Over

Financial Reporting

Our management is responsible for establishing and

maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act.

internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting

and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.

control over financial reporting includes those policies and procedures that:

pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets;

provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that our receipts and expenditures are being made only in accordance with authorizations of our management and directors;

provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control

over financial reporting may not prevent or detect misstatements.

Also, projections of any evaluation of effectiveness to future periods

are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with policies

or procedures may deteriorate.

Our management assessed the effectiveness of our internal

control over financial reporting based on the parameters set forth above and has concluded that as of March 31, 2026, our internal control

over financial reporting were effective to provide reasonable assurance regarding the reliability of financial reporting and the preparation

of financial statements for external purposes in accordance with U.S.

generally accepted accounting principles.

Changes In Controls Over Financial Reporting

During the quarter ended March 31, 2026, the Company

continued to strengthen its internal controls including the implementation of advanced inventory modules within NetSuite for its financial

and transactional reporting.

In addition, the Company has successfully hired additional staff within the accounting, finance, and human

resource functions and the Company has updated their process documentation for financial reporting.

These changes and documentation of

our internal controls have remediated the previously disclosed material weaknesses in internal controls which includes sufficient segregation

of duties within accounting functions and having written documentation of our internal control policies and procedures.

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 quarter

ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, our internal controls over financial

PART II – OTHER INFORMATION

2 unchanged sentences

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