What changed in this filing

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Item 4. Controls and Procedures

2026-08-14 compared with 2026-05-15 · 17 added, 17 removed, 20 unchanged (63% 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 March 31, 2026, 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 June 30, 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 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.

Based on this evaluation, our principal executive officer and principal financial

officer concluded that our disclosure controls and procedures were not effective as of June 30, 2026, as a result of 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

1 unchanged sentence

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

We are still in the process of remediating these material weaknesses.

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 present, 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

11 unchanged sentences

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