5 unchanged sentences
Based on their evaluation of our disclosure controls and procedures, our principal executive officer and principal financial officer concluded
−Removed: that our disclosure controls and procedures were not effective as of September 30, 2025, to ensure that information required to be disclosed
+Added: that our disclosure controls and procedures were not effective as of March 31, 2026, 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
10 unchanged sentences
were not effective, due to our identified material weaknesses in internal control over financial reporting.
−Removed: Based upon its assessment, as of September 30,
+Added: Based upon its assessment, as of March 31, 2026,
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:
−Removed: lack of sufficient dedicated accounting personnel, resulting in delays around the timely collection of inputs and the preparation and
−Removed: review of financial reporting, as well as the inability to provide for effective segregation of duties, and
−Removed: lack of formal documentation of the design of the control environment and the related control processes and procedures.
+Added: 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
+Added: 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:
−Removed: have engaged additional accounting resources from our consultants.
−Removed: These additional resources have enabled us to improve the timeliness
−Removed: and initial recording of inputs as well as for the preparation of account reconciliations.
−Removed: have engaged a new member of the management team into our cash disbursement function, thus providing an improvement in segregating duties
−Removed: for incompatible roles.
−Removed: have implemented additional procedures in connection with our monthly accounting closing process.
−Removed: While we believe the steps taken to
−Removed: date will improve the effectiveness of our internal control over financial reporting, we have not yet completed all of our planned remediation
+Added: We have engaged additional accounting resources from our consultants.
+Added: These additional resources have enabled us to improve the timeliness and initial recording of inputs as well as for the preparation of account reconciliations.
+Added: 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.
+Added: We have implemented additional procedures in connection with our monthly accounting closing process.
+Added: While we believe the steps taken to date will improve the
+Added: effectiveness of our internal control over financial reporting, we have not yet completed all of our planned remediation efforts.
Changes in Internal Control over Financial
1 unchanged sentence
over financial reporting identified in connection with the evaluation required by paragraph (d) of Rules 13a- 15 or 15d-15 under the Exchange
−Removed: Act that occurred during the Company’s third fiscal quarter that have materially affected, or are reasonably likely to materially
+Added: Act that occurred during the Company’s first 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
−Removed: in any claims, legal actions or regulatory proceedings as of September 30, 2025, the ultimate disposition of which would have a material
−Removed: adverse effect on our condensed interim consolidated financial position, results of operations, or cash flows.
+Added: in any claims, legal actions or regulatory proceedings as of March 31, 2026, the ultimate disposition of which would have a material adverse
+Added: 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.