LUDG 最新10-Q变化

相对上期新增的文字 · 来源:10-Q · 2026-05-29

• We qualify as an “emerging growth company” under the JOBS Act. As a result, we are permitted to, and intend to, rely on exemptions from certain disclosure requirements. For so long as we are an emerging growth company, we will not be required to:

• ● have an auditor report on our internal controls over financial reporting pursuant to Section 404(b) of the Sarbanes-Oxley Act;

• ● comply with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or a supplement to the auditor’s report providing additional information about the audit and the financial statements (i.e., an auditor discussion and analysis);

• ● submit certain executive compensation matters to shareholder advisory votes, such as “say-on-pay” and “say-on- frequency;” and

• ● disclose certain executive compensation related items such as the correlation between executive compensation and performance and comparisons of the CEO’s compensation to median employee compensation.

相对上期删除的文字 · 来源:10-Q · 2025-11-12

• Nine months ended September 30, 2025, compared to the nine months ended September 30, 2024.

• For the nine months ended September 30, 2025 and 2024, we had revenue from services of $0 and $217, respectively. We expect that revenues from sales of our planned products will begin during the fourth quarter of 2025, assuming we are able to obtain needed funding of approximately $10,000,000, of wh…

• Operating Expenses. Total operating expenses for the nine months ended September 30, 2025 and 2024, were $1,481,907 and $1,021,684 respectively. The increase of $460,223 in operating expenses during the nine months ended September 30, 2025, was primarily due to a significant increase in in payments …

• General and Administrative Expenses. The increase of $343,277 to $1,251,299 in general and administrative expenses for the nine months ended September 30, 2025, as compared to $908,022 for the nine months ended September 30, 2024, was primarily due to a significant increase in our activities relatin…

• Research and Development. The $230,608 and $113,662 in research and development expenses for the nine months ended September 30, 2025 and 2024, respectively, were incurred due to our expenditures in the development of our planned products, including the payment of product study-relate expenses.

相对上期新增的文字 · 来源:10-Q · 2026-05-29

• We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports filed pursuant to the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the Commission’s rules and forms and that such …

• As required by Exchange Act Rule 13a-15(e), we carried out an evaluation, under the supervision and with the participation of our management, including our Interim Chief Executive Officer and our Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and…

• Management’s Report on Internal Control over Financial Reporting

• Our management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rule 13a-15(f) under the Exchange Act. Our internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial repo…

• ● pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets;

相对上期删除的文字 · 来源:10-Q · 2025-11-12

• Evaluation of Disclosure Controls and Procedures. Management is responsible for establishing and maintaining adequate disclosure controls and procedures that are designed to ensure that information required to be disclosed by the Company in its reports filed pursuant to the Securities Exchange Act o…

• As of the quarter ended September 30, 2025, our principal executive officer and principal financial officer completed an assessment of the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e), to determine the existence of any material weaknesses or si…

• Based on that evaluation, we concluded that our disclosure controls and procedures over financial reporting were not effective as of September 30, 2025.

• Changes in Internal Control Over Financial Reporting. There have been no changes in our internal control over financial reporting during the quarter ended September 30, 2025, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.