What changed in this filing

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Item 4. Controls and Procedures

2025-11-14 compared with 2025-08-13 · 25 added, 16 removed, 10 unchanged (80% of the section changed)

1 unchanged sentence

Evaluation of Disclosure Controls and Procedures

Under the supervision and with the participation of management, including

our principal executive officer and principal financial officer, we conducted an evaluation of the effectiveness of our disclosure controls

and procedures as of June 30, 2025, as such term is defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934 (the

“Exchange Act”).

As a result of this evaluation, our principal executive officer and principal financial officer have concluded

that, because of material weaknesses described in Item 9A “Controls and Procedures” of our Annual Report, which we are still

in the process of remediating, our disclosure controls and procedures were not effective as of June 30, 2025.

Notwithstanding the identified

material weaknesses, management, including our principal executive officer and principal financial officer, believes the condensed consolidated

financial statements included in this report fairly represent, in all material respects, our financial condition, results of operations

and cash flows as of and for the periods presented in accordance with GAAP.

Under the supervision and with the participation

of management, including our principal executive officer and principal financial officer, we conducted an evaluation of the effectiveness

of our disclosure controls and procedures as of September 30, 2025, as such term is defined in Rules 13a-15(e) and 15d-15(e) of the Securities

Exchange Act of 1934 (the “Exchange Act”).

As a result of this evaluation, our principal executive officer and principal

financial officer have concluded that there were material weaknesses in the Company’s internal control over financial reporting,

related to ineffective controls over information and communication and period end financial disclosure and reporting processes, including

not timely performing certain reconciliations and the completeness and accuracy of those reconciliations, and lack of effectiveness of

controls over accurate accounting and financial reporting and reviewing the underlying financial statement elements, and recording incorrect

journal entries that also did not have the sufficient review and approval.

The Company’s management also did not design and maintain

effective controls over the calculation of earnings per share and the classification of the reinvestment of interest and dividend income

in the statement of cash flows.

These material weaknesses in internal control over financial reporting have been disclosed in the company’s

quarterly reports on Form 10-Q for 2024 and 2025 and annual report on Form 10-K for the year ended December 31, 2024.

We are still in

the process of remediating, our disclosure controls and procedures continued not to be effective as of September 30, 2025.

Notwithstanding

the identified material weaknesses, management, including our principal executive officer and principal financial officer, believes the

condensed consolidated financial statements included in this report fairly represent, in all material respects, our financial condition,

results of operations and cash flows as of and for the periods presented in accordance with GAAP.

Disclosure controls

4 unchanged sentences

Changes in Internal Control over Financial

There were no changes in our internal control over financial reporting

(as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the period covered by this report that have materially affected

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

Please refer to our Annual Report on Form

10-K for the year ended December 31, 2024, filed with the SEC on May 28, 2025.

There were no changes in our internal control

over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the period covered by this report

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

to our Annual Report on Form 10-K for the year ended December 31, 2024, filed with the SEC on May 28, 2025.

PART II - OTHER INFORMATION

1 unchanged sentence

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