What changed in this filing

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Item 4. Controls and Procedures

2025-08-14 compared with 2025-05-13 · 18 added, 22 removed, 27 unchanged (60% of the section changed)

5 unchanged sentences

Based on their evaluation of our disclosure controls and procedures, our principal executive officer and principal financial officer concluded

that our disclosure controls and procedures were not effective as of March 31, 2025, to ensure that information required to be disclosed

that our disclosure controls and procedures were not effective as of June 30, 2025, 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) 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 timely decisions regarding required disclosure.

Our management is responsible for establishing

and maintaining adequate internal control over financial reporting.

Internal control over financial reporting is a process designed under

the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, to provide

reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes

in accordance with accounting principles generally accepted in the United States of America.

the time periods specified in the Commission’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 timely decisions regarding required disclosure.

Our management is responsible for establishing and maintaining adequate

internal control over financial reporting.

Internal control over financial reporting is a process designed under the supervision and with

the participation of our management, including our Chief Executive Officer and Chief Financial Officer, to provide reasonable assurance

regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with

accounting principles generally accepted in the United States of America.

Based on this evaluation, our chief executive

1 unchanged sentence

were not effective, due to our identified material weaknesses in internal control over financial reporting.

Based upon its assessment, as of March 31, 2025,

Based upon its assessment, as of June 30, 2025,

management has identified the following material weaknesses in its internal control over financial reporting, inclusive of the control

weakness related to disclosure controls and procedures:

lack of sufficient dedicated accounting personnel, resulting in delays around the timely collection of inputs and the preparation and

review of financial reporting, as well as the inability to provide for effective segregation of duties, and

lack of formal documentation of the design of the control environment and the related control processes and procedures.

The lack of sufficient dedicated accounting personnel, resulting in delays around the timely collection of inputs and the preparation and review of financial reporting, as well as the inability to provide for effective segregation of duties, and

The lack of formal documentation of the design of the control environment and the related control processes and procedures.

Remediation Efforts to Address Material Weaknesses

3 unchanged sentences

ongoing and include the following measures to address the material weaknesses identified:

● We have engaged additional accounting resources from our

These additional resources have enabled us to improve the timeliness and initial recording of inputs as well as for the

preparation of account reconciliations.

● We have engaged a new member of the management team into

our cash disbursement function, thus providing an improvement in segregating duties for incompatible roles.

● We have implemented additional procedures in connection with

our monthly accounting closing process.

We have engaged additional accounting resources from our consultants.

These additional resources have enabled us to improve the timeliness and initial recording of inputs as well as for the preparation of account reconciliations.

We have engaged a new member of the management team into our cash disbursement function, thus providing an improvement in segregating duties for incompatible roles.

We have implemented additional procedures in connection with our monthly accounting closing process.

While we believe the steps taken to date will improve the

3 unchanged sentences

over financial reporting identified in connection with the evaluation required by paragraph (d) of Rules 13a- 15 or 15d-15 under the Exchange

Act that occurred during the Company’s first fiscal quarter that have materially affected, or are reasonably likely to materially

Act that occurred during the Company’s second fiscal quarter that have materially affected, or are reasonably likely to materially

affect, our internal control over financial reporting.

2 unchanged sentences

In the opinion of management, we are not involved

in any claims, legal actions or regulatory proceedings as of March 31, 2025, the ultimate disposition of which would have a material adverse

in any claims, legal actions or regulatory proceedings as of June 30, 2025, the ultimate disposition of which would have a material adverse

effect on our condensed interim consolidated financial position, results of operations, or cash flows.

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-Q

Item 4. Controls and Procedures