Item 4. Controls and Procedures
ITEM 4. CONTROLS AND PROCEDURES
Evaluation of Disclosure Controls and Procedures
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
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
occurred. 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.
PART II: OTHER INFORMATION
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