Non-Reliance of Financial Report (Form 8-K)

ITEM 4.02 NON-RELIANCE ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR A RELATED AUDIT REPORT OR COMPLETED INTERIM REVIEW.

On March 26, 2026, the Company's management determined that disclosure was necessary and that action should be taken to preclude any further reliance on the Company's previously issued unaudited condensed financial statements for the period ended September 30, 2025. These financial statements were included in the Company's Quarterly Report on Form 10-Q (the "Form 10-Q") filed with the Securities and Exchange Commission (the "SEC") on November 3, 2025, and the determination was made to correct an erroneously recorded amount in other general and administrative expenses.

More specifically, the Company has restated its condensed financial statements as of and for the three and nine months ended September 30, 2025, to reverse the erroneous recording of the other general and administrative expenses. The cumulative effect of correcting this error was a decrease in other general and administrative expenses of $8,250, with a corresponding increase in prepayments of $8,250.

The Company has made a preliminary determination of the effects of the aforementioned adjustments. These preliminary results are subject to change prior to the filing of an amendment to the Form 10-Q (Form 10-Q/A) for the quarterly period ended September 30, 2025 with the SEC.