5 unchanged sentences
Based on their evaluation of our disclosure controls and procedures, our principal executive
−Removed: officer and principal financial officer concluded that our disclosure controls and procedures were not effective as of September 30,
−Removed: 2022 to ensure that information required to be disclosed by the Company in the reports that we file or submit under the Exchange Act
−Removed: is (a) recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules and forms, and (b) accumulated
+Added: officer and principal financial officer concluded that our disclosure controls and procedures were not effective as of March 31, 2023,
+Added: to ensure that information required to be disclosed by the Company in the reports that we file or submit under the Exchange Act is (a)
+Added: recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and (b) accumulated
and communicated to management, including our principal executive officer and principal financial officer, as appropriate to allow for
−Removed: timely decisions regarding required disclosures.
+Added: timely decisions regarding required disclosure.
of Material Weakness
−Removed: has concluded that the Company’s disclosure controls and procedures were not effective as of September 30, 2022 due to the lack
−Removed: of segregation of duties and the failure to report disclosures on a timely basis.
+Added: has concluded that the Company’s disclosure controls and procedures were not effective as of March 31, 2023, due to the failure
+Added: to report disclosures on a timely basis.
of Material Weakness
6 unchanged sentences
have been no changes in our internal control over financial reporting identified in connection with the evaluation required by paragraph
−Removed: (d) of Rules 13a-15 or 15d-15 under the Exchange Act that occurred during the current fiscal quarter that have materially affected, or
−Removed: are reasonably likely to materially affect, our internal control over financial reporting.
−Removed: OTHER INFORMATION
+Added: (d) of Rules 13a-15 or 15d-15 under the Exchange Act that occurred during the Company’s first fiscal quarter that have materially
+Added: affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: PART II – OTHER INFORMATION
Legal Proceedings
−Removed: the opinion of management, we are not involved in any claims, legal actions or regulatory proceedings as of September 30, 2022, the ultimate
+Added: the opinion of management, we are not involved in any claims, legal actions or regulatory proceedings as of March 31, 2023, the ultimate
disposition of which would have a material adverse effect on our condensed consolidated financial position, results of operations, or
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.