What changed in this filing

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Item 4. Controls and Procedures

2026-05-15 compared with 2025-11-14 · 26 added, 24 removed, 11 unchanged (82% of the section changed)

3 unchanged sentences

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

of our disclosure controls and procedures as of March 31, 2026, 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

and procedures are designed to ensure that 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 SEC rules and forms, and that

such information is accumulated and communicated to our management, including our principal executive officer and principal financial

officer, as appropriate to allow timely decisions regarding required disclosure.

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 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 resulting in material adjustments that impacted revenue, expenses,

assets, and liabilities in the financial statements, and recording incorrect journal entries that also did not have the sufficient review

and approval.

The control deficiencies resulted in and could result in a future misstatement in our accounts or disclosures that would

result in a material misstatement to our financial statements that would not be prevented or detected.

Accordingly, we determined that

these control deficiencies constitute material weaknesses.

These material weaknesses in internal control

over financial reporting have been disclosed in the company’s quarterly reports on Form 10-Q for 2026 and annual report on Form

10-K for the year ended December 31, 2025.

We are still in the process of remediating, our disclosure controls and procedures continued

not to be effective as of March 31, 2026.

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

Disclosure controls and

procedures are designed to ensure that 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 SEC rules and forms, and that such information

is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate

to allow timely decisions regarding required disclosure.

Changes in Internal Control over Financial

2 unchanged sentences

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.

to our Annual Report on Form 10-K for the year ended December 31, 2025, filed with the SEC on April 1, 2026.

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