What changed in this filing

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Item 4. Controls and Procedures

2026-05-14 compared with 2025-11-12 · 28 added, 38 removed, 3 unchanged (96% of the section changed)

Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures are controls

and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the

Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.

controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed

in our reports filed or submitted under the Exchange Act is accumulated and communicated to our management, including our Chief Executive

Officer and Chief Financial Officer (together, the “Certifying Officers”), or persons performing similar functions, as appropriate,

to allow timely decisions regarding required disclosure.

Our management evaluated, with the participation of our Certifying Officers,

the effectiveness of our disclosure controls and procedures as of September 30, 2025, pursuant to Rule 13a-15(b) under the

Exchange Act.

Based upon that evaluation, our Certifying Officers concluded that, as of September 30, 2025, our disclosure controls

and procedures were effective.

We do not expect that our disclosure controls and procedures will prevent all errors

and all instances of fraud.

Disclosure controls and procedures, no matter how well

conceived and operated, can provide only reasonable, not absolute, assurance that

the objectives of the disclosure controls and procedures are met.

Further, the design

of disclosure controls and procedures must reflect the fact that there are resource

constraints, and the benefits must be considered relative to their costs.

of the inherent limitations in all disclosure controls and procedures, no evaluation of disclosure

controls and procedures can provide absolute assurance that we have detected all our

control deficiencies and instances of fraud, if any.

The design of disclosure controls

and procedures also is based partly on certain assumptions about the likelihood of

future events, and there can be no assurance that any design will succeed in achieving

its stated goals under all potential future conditions.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting (as such term

is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) during the most recent fiscal quarter

that have materially affected, or are reasonably likely to materially affect, our

internal control over financial reporting.

of Disclosure Controls and Procedures

controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our

reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in

the SEC’s rules and forms.

Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure

that information required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated to

our management, including our Chief Executive Officer and Chief Financial Officer (together, the “Certifying Officers”), or

persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure.

Our management evaluated,

with the participation of our Certifying Officers, the effectiveness of our disclosure controls and procedures as of March 31, 2026, pursuant

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

Based upon that evaluation, our Certifying Officers concluded that, as of March 31, 2026,

our disclosure controls and procedures were effective.

do not expect that our disclosure controls and procedures will prevent all errors and all instances of fraud.

Disclosure controls and

procedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the

disclosure controls and procedures are met.

Further, the design of disclosure controls and procedures must reflect the fact that there

are resource constraints, and the benefits must be considered relative to their costs.

Because of the inherent limitations in all disclosure

controls and procedures, no evaluation of disclosure controls and procedures can provide absolute assurance that we have detected all

our control deficiencies and instances of fraud, if any.

The design of disclosure controls and procedures also is based partly on certain

assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated

goals under all potential future conditions.

in Internal Control over Financial Reporting

Report does not include a report of Management’s assessment regarding internal control over financial reporting or an attestation

report of our registered public accounting firm due to a transition period established by the rules of the SEC for newly public companies.

PART II — OTHER INFORMATION

Legal Proceedings

Risk Factors.

Factors that could cause our actual results to differ

materially from those in this Quarterly Report include the risk factors described in the registration statements on Form S-1 for our

IPO filed with the SEC.

As of the date of this Quarterly Report, there have been no material changes to the previously disclosed risk

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