What changed in this filing

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Item 1B. Unresolved Staff Comments

2026-04-15 compared with 2025-03-31 · 50 added, 48 removed, 14 unchanged (88% of the section changed)

1 unchanged sentence

Cybersecurity

Risk management and strategy

We recognize the critical

importance of developing, implementing, and maintaining robust cybersecurity measures to safeguard our information systems and protect

the confidentiality, integrity, and availability of our data.

Managing Material Risks & Integrated Overall

Risk Management

We have strategically integrated cybersecurity

risk management into our broader risk management framework to promote a company-wide culture of cybersecurity risk management.

Our Chief Technology Officer (CTO) evaluates and addresses cybersecurity risks in alignment with our business objectives and

operational needs.

Engage Third parties on Risk Management

Recognizing the complexity

and evolving nature of cybersecurity threats, we have engaged with a range of external experts, including cybersecurity assessors,

consultants, and auditors in evaluating and testing our risk management systems in an ongoing and as needed basis.

These partnerships

enable us to leverage specialized knowledge and insights, ensuring our cybersecurity strategies and processes remain at the

forefront of industry best practices.

Our collaboration with these third parties includes regular audits, threat assessments, and consultation

on security enhancements.

Oversee Third-party Risk

Because we are aware of the

risks associated with third-party service providers, we implement stringent processes to oversee and manage these risks.

management and strategy

recognize the critical importance of developing, implementing, and maintaining robust cybersecurity measures to safeguard our information

systems and protect the confidentiality, integrity, and availability of our data.

Material Risks & Integrated Overall Risk Management

have strategically integrated cybersecurity risk management into our broader risk management framework to promote a company-wide

culture of cybersecurity risk management.

Our Chief Technology Officer (CTO) evaluates and addresses cybersecurity risks

in alignment with our business objectives and operational needs.

The Company’s cybersecurity

risk management strategy focus on:

● Technical Safeguards:

The Company implements

technical safeguards that are designed to protect the Company’s information systems from cybersecurity threats.

The company uses

a managed antivirus platform to scan for viruses, manage patching and updates, and provide remote support and monitoring tools.

accounts have strong passwords and two factor authentication, where available.

● Third-Party Risk Management:

We conduct thorough

security assessments of all third-party providers before engagement and maintain ongoing monitoring to ensure compliance with our cybersecurity

The monitoring includes quarterly assessments by our CTO.

This approach is designed to mitigate risks related to data breaches

or other security incidents originating from third parties.

This approach is designed to mitigate risks related to data breaches or other security incidents originating from third parties

● Incident Response and Recovery Planning:

Company has established and maintains comprehensive incident response, business continuity, and disaster recovery plans designed to address

the Company’s response to a cybersecurity incident.

Recognizing the complexity

and evolving nature of cybersecurity threats, we have engaged with a range of external experts, including cybersecurity assessors,

and consultants in evaluating and testing our risk management systems in an ongoing and as needed basis.

These partnerships enable us

to leverage specialized knowledge and insights, ensuring our cybersecurity strategies and processes remain at the forefront

of industry best practices.

Our collaboration with these third parties includes threat assessments and consultation on security enhancements.

Risks from Cybersecurity Threats

We have not encountered cybersecurity challenges

that have materially impaired our operations or financial standing.

The Board of Directors is

acutely aware of the critical nature of managing risks associated with cybersecurity threats.

The Board has established oversight

mechanisms to ensure effective governance in managing risks associated with cybersecurity threats because we recognize the

significance of these threats to our operational integrity and stakeholder confidence,

Board of Directors Oversight

The Audit Committee is central

to the Board’s oversight of cybersecurity risks and bears the primary responsibility for this domain.

The Audit Committee

is composed of board members with diverse expertise including, risk management, technology, and finance, equipping them to oversee cybersecurity risks

Management’s Role Managing Risk

The CTO and the Chief Executive

Officer (“CEO”) play a pivotal role in informing the Audit Committee on cybersecurity risks.

The CTO keeps the CEO apprised

of any noteworthy activity on an ongoing basis.

The CEO in turn provides comprehensive briefings to the Audit Committee on a regular

basis, with a minimum frequency of once per year.

As of the date of this report,

we are not aware of any risks from cybersecurity threats, including as a result of any previous cybersecurity incidents, that have

materially affected our business strategy, results of operations, or financial condition, nor in our view, are such threats currently

or reasonably likely to materially affect the Company.

Acknowledging

the critical importance of cybersecurity, our management and Board are dedicated to maintaining the trust and confidence of our business

partners and employees.

Our executive officers manage the day-to-day material risks we face, adopting a cross-functional approach to

address cybersecurity risks by identifying, preventing, and mitigating cybersecurity threats and effectively responding to incidents

when they occur.

CTO and the Chief Executive Officer (“CEO”) play a pivotal role in informing the Audit Committee on cybersecurity risks.

The CTO keeps the CEO apprised of any noteworthy activity on an ongoing basis.

The CEO in turn provides comprehensive briefings to the

Audit Committee on a regular basis, with a minimum frequency of once per year.

These briefings encompass a broad range of topics, including:

7 unchanged sentences

requirements and industry standards.

In addition to our scheduled

meetings, the Audit Committee and CEO maintain an ongoing dialogue regarding emerging or potential cybersecurity risks.

they receive updates on any significant developments in the cybersecurity domain, ensuring the Board’s oversight is proactive

and responsive.

addition to our scheduled meetings, the Audit Committee and CEO maintain an ongoing dialogue regarding emerging or potential cybersecurity risks.

Together, they receive updates on any significant developments in the cybersecurity domain, ensuring the Board’s oversight

is proactive and responsive.

We are a distributed organization

and do not maintain a central location at which our employees work.

Our employees primarily work from home or from coworking spaces.

We believe our current arrangements are adequate for our needs and do not anticipate any difficulty in continuing to support our operations

as the business evolves.

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-K

Item 1B. Unresolved Staff Comments