What changed in this filing

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Item 4. Controls and Procedures

2026-05-06 compared with 2025-11-06 · 26 added, 12 removed, 4 unchanged (90% of the section changed)

1 unchanged sentence

Evaluation of Disclosure Controls and Procedures

As of September 30, 2025, our management, with

the participation of our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and

procedures pursuant to Rule 13a-15(b) promulgated under the Exchange Act.

Based upon that evaluation, our Chief Executive Officer and

Chief Financial Officer concluded that, as of September 30, 2025, our disclosure controls and procedures were effective at a reasonable

assurance level in ensuring that material information required to be disclosed by us in the reports that we file or submit under the Exchange

Act is recorded, processed, summarized and reported within the time periods specified in the rules, regulations and forms of the SEC,

including ensuring that such material information is accumulated by and communicated to our management, including our Chief Executive

Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

As of March 31, 2026, our management, with the

participation of our Chief Executive Officer, Chief Financial Officer and Chief Accounting Officer, evaluated the effectiveness of our

disclosure controls and procedures pursuant to Rule 13a-15(b) promulgated under the Exchange Act.

Based upon that evaluation, our Chief

Executive Officer, Chief Financial Officer and Chief Accounting Officer concluded that, as of March 31, 2026, our disclosure controls

and procedures were effective at a reasonable assurance level in ensuring that material information required to be disclosed by us in

the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified

in the rules, regulations and forms of the SEC, including ensuring that such material information is accumulated by and communicated to

our management, including our Chief Executive Officer, Chief Financial Officer and Chief Accounting Officer, as appropriate to allow timely

decisions regarding required disclosure.

See “Changes in Internal Control over Financial Reporting” below for a discussion

regarding the Ceres Acquisition, which was completed on October 1, 2025 (See Note 3 to our Consolidated Financial Statements).

Changes in Internal Control over Financial Reporting

During the quarter ended September 30, 2025,

there were no changes in our internal control over financial reporting that have materially affected, or are reasonably likely to materially

affect, our internal control over financial reporting.

In accordance with guidance issued by the SEC, companies are permitted to

exclude acquisitions from their final assessment of internal control over financial reporting for the first fiscal year in which the acquisition

Management’s evaluation of internal control over financial reporting excluded the internal control activities of Ceres,

which we acquired on October 1, 2025, as discussed in Note 3 to our Consolidated Financial Statements.

We have included the financial

results of this acquisition in the consolidated financial statements from the date of acquisition.

As of the date of this Report, we are

in the process of completing the integration of Ceres into our overall internal control over financial reporting, and have deferred our

assessment of the internal control over financial reporting related to the Ceres Acquisition, which constituted 0.5% and 2.0% of total

assets and net assets, respectively, at March 31, 2026, and 5.2% and 14.2% of revenues and net loss, respectively, for the three months

ended March 31, 2026.

Notwithstanding the Ceres Acquisition, during

the quarter ended March 31, 2026, there were no changes in our internal control over financial reporting that have materially affected,

or are reasonably likely to materially affect, our internal control over financial reporting.

OTHER INFORMATION

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