5 unchanged sentences
Consistent with guidance issued by the Securities and Exchange Commission that an assessment of internal controls over financial reporting of a recently acquired business may be omitted from management's evaluation of disclosure controls and procedures, management is excluding an assessment of the internal controls of Keystone, which was acquired by the Company on March 1, 2026, from its evaluation of the effectiveness of the Company's disclosure controls and procedures.
−Removed: Keystone represented approximately 12.3% of the Company's consolidated total assets and 2.6% of the Company's consolidated total revenues as of and for the quarter ended March 31, 2026.
−Removed: Based on their evaluation, our Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure controls and procedures were effective at the reasonable assurance level as of March 31, 2026, the end of the period covered by this Quarterly Report on Form 10-Q.
+Added: Keystone represented approximately 12.3% of the Company's consolidated total assets at June 30, 2026 and 6.9% and 4.8% of the Company's consolidated total revenues as of and for the three and six months ended June 30, 2026, respectively.
+Added: Based on their evaluation, our Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure controls and procedures were effective at the reasonable assurance level as of June 30, 2026, the end of the period covered by this Quarterly Report on Form 10-Q.
Changes in Internal Control over Financial Reporting
6 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.