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 |
|---|---|---|---|---|---|---|
| 2026-03-31 | 2026-06-03 | in the notes | effective | effective | none in Item 9A | EDGAR |
Item 3 · For information regarding legal proceedings, refer to Note 13. “Commitments and Contingencies” in our Consolidated Financial Statements included in Item 8. Financial Statements and Supplementary Data. Item 9A · ICFR · Based on that evaluation, our management concluded that our internal control over financial reporting was effective as of March 31, 2026. Item 9A · disclosure controls · Based on that evaluation, our management concluded that our disclosure controls and procedures were effective as of March 31, 2026. | ||||||
| 2025-03-31 | 2025-05-28 | in the notes | effective | effective | remediated (prior year) | EDGAR |
Item 3 · For information regarding legal proceedings, refer to Note 13. “Commitments and Contingencies” in our Consolidated Financial Statements included in Item 8. Financial Statements and Supplementary Data. Item 9A · ICFR · Based on that evaluation, our management concluded that our internal control over financial reporting was effective as of March 31, 2025. Item 9A · disclosure controls · Based on that evaluation, our management concluded that our disclosure controls and procedures were effective as of March 31, 2025. Item 9A · material weakness · Controls and Procedures in our annual report on Form 10-K filed with the Securities and Exchange Commission on June 28, 2024 for the year ended March 31, 2024, we identified three material weaknesses in internal controls: Remediation Status for Prior Year Material Weaknesses in Internal Control Over Financial Reporting Following identification of the material weaknesses, and as part of our commitment to strengthen our internal control over financial reporting, we implemented remedial actions under the oversight of the Audit Committee of our Board of Directors to address our material weaknesses: Page 58 Following the execution of our remediation plans, management has concluded that the material weaknesses have been remediated. | ||||||
| 2024-03-31 | 2024-06-28 | in the notes | NOT effective | NOT effective | disclosed | EDGAR |
Item 3 · For information regarding legal proceedings, refer to Note 13. “Commitments and Contingencies” in our Consolidated Financial Statements included in Item 8. Financial Statements and Supplementary Data. Item 9A · ICFR · Based on that evaluation, our management concluded that our internal control over financial reporting was not effective as of March 31, 2024 due to the material weaknesses described below. Item 9A · disclosure controls · Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of March 31, 2024. Item 9A · material weakness · Nevertheless, based on the performance of additional procedures by management designed to ensure reliability of financial reporting, our management has concluded that, notwithstanding the material weaknesses described below, the consolidated financial statements, included in this Annual Report on Form 10-K, fairly present, in all material respects, our financial position, results of operations, and cash flows as of the dates, and for each of the periods presented, in conformity with U.S. | ||||||
| 2023-03-31 | 2023-05-30 | in the notes | NOT effective | NOT effective | disclosed | EDGAR |
Item 3 · For information regarding legal proceedings, refer to Note 13. “Commitments and Contingencies” in our Consolidated Financial Statements included in Item 8. Financial Statements and Supplementary Data. Item 9A · ICFR · Based on that evaluation, our management concluded that our internal control over financial reporting was not effective as of March 31, 2023 due to the material weaknesses described below. Item 9A · disclosure controls · Based on that evaluation, and as a result of the material weakness described below, our management concluded that our disclosure controls and procedures were not effective as of March 31, 2023. | ||||||
| 2022-03-31 | 2022-05-31 | in the notes | effective | effective | none in Item 9A | EDGAR |
Item 3 · For information regarding legal proceedings, refer to Note 13. “Commitments and Contingencies” in our Consolidated Financial Statements included in Item 8. Financial Statements and Supplementary Data. Item 9A · ICFR · Based on that evaluation, our management concluded that our internal control over financial reporting was effective as of March 31, 2022. Item 9A · disclosure controls · Based on that evaluation, our management concluded that our disclosure controls and procedures were effective as of March 31, 2022. | ||||||
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.