Legal & controls
Item 3 and Item 9A as filed · every verdict is the registrant’s own sentence, printed below it · a filing that fails an extraction gate reads “not extracted”
| Fiscal year | Filed | Item 3 | ICFR | disclosure controls | material weakness | Filing |
|---|---|---|---|---|---|---|
| 2025-07-31 | 2025-10-03 | as filed | NOT effective | NOT effective | disclosed | EDGAR |
Item 3 · Neither Tianci International nor any of its subsidiaries is party to material pending legal proceedings. Item 9A · ICFR · However, because of the above condition, management’s assessment is that the Company’s internal controls over financial reporting were not effective as of July 31, 2025. Item 9A · disclosure controls · Based on this evaluation and the existence of the material weaknesses discussed below in “Management’s Report on Internal Control over Financial Reporting,” our management, including our CEO/CFO concluded that our disclosure controls and procedures were not effective at the reasonable assurance level as of the end of the period covered by this Report. | ||||||
| 2024-07-31 | 2024-10-22 | as filed | NOT effective | NOT effective | disclosed | EDGAR |
Item 3 · Neither Tianci International nor any of its subsidiaries is party to material pending legal proceedings, other than ordinary routine litigation incidental to the product distribution business. Item 9A · ICFR · However, because of the above condition, management’s assessment is that the Company’s internal controls over financial reporting were not effective as of July 31, 2024. Item 9A · disclosure controls · Based on this evaluation and the existence of the material weaknesses discussed below in “Management’s Report on Internal Control over Financial Reporting,” our management, including our CEO/CFO concluded that our disclosure controls and procedures were not effective at the reasonable assurance level as of the end of the period covered by this Report. | ||||||
| 2023-07-31 | 2023-10-23 | as filed | NOT effective | NOT effective | disclosed | EDGAR |
Item 3 · Neither Tianci International nor any of its subsidiaries is party to material pending legal proceedings, other than ordinary routine litigation incidental to the product distribution business. Item 9A · ICFR · However, because of the above condition, management’s assessment is that the Company’s internal controls over financial reporting were not effective as of July 31, 2023. Item 9A · disclosure controls · Based on this evaluation and the existence of the material weaknesses discussed below in “Management's Report on Internal Control over Financial Reporting,” our management, including our CEO/CFO concluded that our disclosure controls and procedures were not effective at the reasonable assurance level as of the end of the period covered by this Report. | ||||||
| 2022-07-31 | 2022-10-31 | described here | NOT effective | NOT effective | disclosed | EDGAR |
Item 3 · From time to time, we may be involved in litigation relating to claims arising out of our operations in the normal course of business. We are not aware of any pending or threatened legal proceeding that, if determined in a manner adverse to us, could have a material adverse effect on our business and operations. Item 9A · ICFR · Based on this assessment, management concluded that our internal control over financial reporting was not effective as of July 31, 2022, due to the existence of the material weaknesses as of July 31, 2022, discussed below. Item 9A · disclosure controls · Based on this evaluation and the existence of the material weaknesses discussed below in “Management's Report on Internal Control over Financial Reporting,” our management, including our CEO/CFO concluded that our disclosure controls and procedures were not effective at the reasonable assurance level as of the end of the period covered by this Report. | ||||||
| 2021-07-31 | 2021-10-25 | described here | NOT effective | NOT effective | disclosed | EDGAR |
Item 3 · From time to time, we may be involved in litigation relating to claims arising out of our operations in the normal course of business. We are not aware of any pending or threatened legal proceeding that, if determined in a manner adverse to us, could have a material adverse effect on our business and operations. Item 9A · ICFR · Based on this assessment, management concluded that our internal control over financial reporting was not effective as of July 31, 2021, due to the existence of the material weaknesses as of July 31, 2020, discussed below. Item 9A · disclosure controls · Based on this evaluation and the existence of the material weaknesses discussed below in “Management's Report on Internal Control over Financial Reporting,” our management, including our CEO/CFO concluded that our disclosure controls and procedures were not effective at the reasonable assurance level as of the end of the period covered by this Report. | ||||||
5 of 5 annual reports on record have their filing text cached on this host; the rest are listed with their EDGAR link and no extraction, because this surface never fetches from SEC on a page load.
- Item 3 and Item 9A are located in the filing HTML already cached on this host and read with the same line-anchored item matcher and largest-gap body disambiguation the filing-narrative pass uses for Item 1A and Item 7 — no fetch, no model, no summarization.
- A heading is accepted as a section only when it is not a table-of-contents row (a trailing page number), not a quoted reference in prose, and names its own section; the span must then clear a per-item length band and carry readable text after the heading. Anything that fails a gate is served as 'not extracted' with the reason — never as a default value.
- An effectiveness conclusion is read only from a sentence that names its own control set (disclosure controls and procedures, or internal control over financial reporting) and states an outcome. Conditional sentences — the standard limitations paragraph and forward-looking remediation language — are excluded, because they are hypotheses rather than conclusions.
- When a filing's own sentences disagree — an effective conclusion beside an unremediated material-weakness disclosure, or two conclusions of opposite sign — no verdict is asserted. A wrong 'controls were effective' reading is worse than no reading.
- Every verdict is shown beside the verbatim sentence it was read from. The excerpt is the filing's own words, capped at 1,200 characters; the filing itself is one link away.