Based upon that evaluation, the CEO and CFO concluded that the Registrant’s disclosure controls and procedures are effective as of September 30, 2025.

filing / Dec 23, 2025 / receipt

Cheung was appointed CFO of the Company on May 29, 2020. (4) Dr. Pedersen was engaged as Interim Chief Science Officer of the Company on June 26, 2022 and permanent Chief Science Officer on September 22, 2022.

filing / Dec 31, 2024 / receipt

Based upon that evaluation, our CEO and CFO concluded that our disclosure controls and procedures were effective as of September 30, 2024.

filing / Dec 31, 2024 / receipt

Investment tax credits under the Australian government's Research and Development Tax Incentive program are recorded using the cost reduction approach based on IAS 20, Accounting for Government Grants and Disclosure of Government Assistance.

filing / Dec 31, 2024 / receipt

The Company leases office space located at Portal Innovations, 400 N. Aberdeen St., Suite 900, Chicago, IL 60647 pursuant to a Chicago membership agreement (the “ Chicago Agreement ”) between the Company and ZoE Life Fulton Labs Incubator, LLC, with an initial date of November 28, 2023, as extended on December 3, 2024.

filing / Dec 31, 2024 / receipt