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 |
|---|---|---|---|---|---|---|
| 2025-09-30 | 2025-12-17 | in the notes | effective | effective | none in Item 9A | EDGAR |
Item 3 · For a description of our material pending legal proceedings, see Litigation in Note 12, Contingent Liabilities, to the financial statements included in this report and incorporated herein by reference. Item 9A · ICFR · Based on its assessment, management has concluded that we maintained effective internal control over financial reporting as of September 30, 2025, based on criteria in “Internal Control - Integrated Framework” issued by the COSO in 2013. Item 9A · disclosure controls · Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of the Evaluation Date, our disclosure controls and procedures are effective to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act is (i) recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms and (ii) accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure. | ||||||
| 2024-09-30 | 2024-12-16 | in the notes | effective | effective | remediated (prior year) | EDGAR |
Item 3 · For a description of our material pending legal proceedings, see Litigation in Note 13, Contingent Liabilities, to the financial statements included in this report and incorporated herein by reference. Item 9A · ICFR · Based on its assessment, management has concluded that we maintained effective internal control over financial reporting as of September 30, 2024, based on criteria in “Internal Control - Integrated Framework” issued by the COSO in 2013. Item 9A · disclosure controls · Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of the Evaluation Date, our disclosure controls and procedures are effective to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act is (i) recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms and (ii) accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure. Item 9A · material weakness · Remediated Material Weaknesses in Internal Control Over Financial Reporting As previously disclosed in Part II, Item 9A. | ||||||
| 2023-09-30 | 2023-12-08 | in the notes | NOT effective | NOT effective | disclosed | EDGAR |
Item 3 · For a description of our material pending legal proceedings, see Litigation in Note 13, Contingent Liabilities, to the financial statements included in this report and incorporated herein by reference. Item 9A · ICFR · Based on its assessment, management has concluded that we did not maintain effective internal control over financial reporting as of September 30, 2023, based on criteria in “Internal Control - Integrated Framework” issued by the COSO in 2013 due to the material weakness in internal control over financial reporting described above. Item 9A · disclosure controls · Based on this evaluation, the Company’s Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure controls and procedures were not effective as of September 30, 2023, due to the material weakness in internal control over financial reporting described below. | ||||||
| 2022-09-30 | 2022-12-05 | as filed | effective | effective | none in Item 9A | EDGAR |
Item 3 · Neither the Company nor any of its subsidiaries is a party to any material pending legal proceedings at the date of filing of this Annual Report on Form 10-K. Item 9A · ICFR · Based on its assessment, management has concluded that we maintained effective internal control over financial reporting as of September 30, 2022, based on criteria in “Internal Control - Integrated Framework” issued by the COSO in 2013. Item 9A · disclosure controls · Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of the Evaluation Date, our disclosure controls and procedures are effective to ensure that information required to be disclosed in the reports that we file or submit under the Securities Exchange Act of 1934 is (i) recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms and (ii) accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure. | ||||||
| 2021-09-30 | 2021-12-02 | as filed | effective | effective | none in Item 9A | EDGAR |
Item 3 · Neither the Company nor any of its subsidiaries is a party to any material pending legal proceedings at the date of filing of this Annual Report on Form 10-K. Item 9A · ICFR · Based on its assessment, management has concluded that we maintained effective internal control over financial reporting as of September 30, 2021, based on criteria in “Internal Control - Integrated Framework” issued by the COSO in 2013. Item 9A · disclosure controls · Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of the Evaluation Date, our disclosure controls and procedures are effective to ensure that information required to be disclosed in the reports that we file or submit under the Securities Exchange Act of 1934 is (i) recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms and (ii) accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure. | ||||||
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.