11 unchanged sentences
(ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with authorizations of the Company’s management and directors;
−Removed: and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company’s assets that could have a material effect on the financial statements.
+Added: and (iii) provide
+Added: reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company’s 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.
22 unchanged sentences
Corporation are set forth in Item 8 of this Annual Report on Form 10-K.
−Removed: Report of Independent Registered Public Accounting Firm
−Removed: Consolidated Balance Sheets - January 31, 202 2 and 202 1
−Removed: Consolidated Statements of Operation - Years Ended January 31, 202 2 and 202 1
−Removed: Consolidated Statements of Comprehensive Loss - Years Ended January 31, 202 2 and 202 1
−Removed: Consolidated Statements of Stockholders' Equity - Years Ended January 31, 202 2 a nd 202 1
−Removed: Consolidated Statements of Cash Flows - Years Ended January 31, 202 2 and 202 1
−Removed: Notes to Consolidated Financial Statements - January 31, 202 2
+Added: Report of Independent Registered Public Accounting Firm (Moss Adams L L P Los Angeles, CA PCAOB ID:
+Added: Report of Independent Registered Public Accounting Firm for the year ended January 31, 2022 (PCAOB ID:
+Added: Consolidated Balance Sheets as of January 31, 202 3 and 202 2
+Added: Consolidated Statements of Operation s for the Years Ended January 31, 202 3 and 20 22
+Added: Consolidated Statements of Comprehensive Income ( Loss ) for the Years Ended January 31, 202 3 and 20 22
+Added: Consolidated Statements of Stockholders' Equity for the Years Ended January 31, 202 3 and 20 22
+Added: Consolidated Statements of Cash Flows for the Years Ended January 31, 202 3 and 20 22
+Added: Notes to Consolidated Financial Statements
The following consolidated financial statement schedule of Virco Mfg.
16 unchanged sentences
January 31, 2022 $ 1,135 $ 1,168 $ 1,138 $ 1,165
−Removed: All other schedules for which provision is made in the applicable accounting regulation of the Securities and Exchange Commission are not required under the related instructions, are inapplicable, or are included in the Financial Statements or Notes thereto, and therefore are not required to be presented under this Item.
+Added: All other schedules for which provision is made in the applicable accounting regulation of the Securities and Exchange Commission are not required under the related instructions, are inapplicable, or are included in the Consolidated Financial Statements or Notes thereto, and therefore are not required to be presented under this Item.
See Index to Exhibits.
7 unchanged sentences
/s/ Robert E.
−Removed: Vice President, Finance, Secretary and Treasurer (Principal Financial Officer)
+Added: Vice President, Finance, Chief Financial Officer and Secretary and Treasurer (Principal Financial Officer)
/s/ Bassey Yau
11 unchanged sentences
/s/ Robert E.
−Removed: Vice President, Finance, Secretary and Treasurer (Principal Financial Officer) April 28, 2022
+Added: Vice President, Finance, Chief Financial Officer and Secretary and Treasurer (Principal Financial Officer) April 28, 2023
/s/ Bassey Yau Vice President, Accounting, Corporate Controller, Assistant Secretary and Assistant Treasurer (Principal Accounting Officer) April 28, 2023
2 unchanged sentences
/s/ Craig Levra Director April 28, 2023
−Removed: /s/ Don Rudkin Director April 28, 2022
/s/ Robert Lind Director April 28, 2023
39 unchanged sentences
21.1* List of All Subsidiaries of Virco Mfg.
−Removed: Consent of Independent Registered Public Accounting Firm.
+Added: Consent of Independent Registered Public Accounting Firm (PCAOB ID No.
+Added: 23.2* Consent of Independent Registered Public Accounting Firm (PCAOB ID No.
31.1* Certification of the Chief Executive Officer Pursuant to Rule 13a-14(a) under the Securities and Exchange Act of 1934, as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
12 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.