3 unchanged sentences
These disclosure controls and procedures (as defined in the Securities Exchange Act of 1934 Rules 13a - 15(e) or 15d - 15(e)), include, without limitation, controls and procedures designed to ensure that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.
−Removed: Our Chief Executive Officer and Chief Financial Officer, with the participation of other management officials, evaluated the effectiveness of the design and operation of the disclosure controls and procedures as of September 30, 2025.
−Removed: Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective as of September 30, 2025.
+Added: Our Chief Executive Officer and Chief Financial Officer, with the participation of other management officials, evaluated the effectiveness of the design and operation of the disclosure controls and procedures as of March 31, 2026.
+Added: Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective as of March 31, 2026.
We are in the process of implementing a comprehensive enterprise performance management system that will replace our existing financial reporting, management reporting, and budgeting and forecasting systems.
−Removed: The financial reporting phase of this system implementation was completed in the first quarter of 2025, and we expect management reporting to be completed in the first quarter of 2026.
+Added: The financial reporting and management reporting phases of this system implementation were completed in the first quarter of 2025 and first quarter of 2026, respectively.
The budgeting and forecasting phase of this system implementation is expected to be completed by the end of 2026.
−Removed: Excluding the acquisitions of Wake Stone Corporation and Superior Ready Mix Concrete, L.P.
−Removed: noted below, no other changes were made during the third quarter of 2025 to our internal controls over financial reporting, nor have there been other factors that materially affect these controls.
−Removed: We completed our acquisitions of Wake Stone on November 8, 2024 and Superior on December 20, 2024, both of which operated under their own set of systems and internal controls.
−Removed: We are currently integrating both companies into our operations and internal control processes.
−Removed: This integration will continue during the first year of each business combination.
+Added: In the first quarter of 2026, we also implemented a rail freight invoice, expense tracking and accrual system.
+Added: No other changes were made during the first quarter of 2026 to our internal controls over financial reporting, nor have there been other factors that materially affect these controls.
Part II Other Information
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.