EDGAR 10-K Filing

Company CIK: 1112748
Filing Year: 2023
Filename: 1112748_10-K_2023_0001966722-23-000006.json

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ITEM 1. BUSINESS
Item 1. Business. Furnish the information required by Item 101 ofRegulation S-K* (Section 229.101 of this chapter) except that the discussion of the development of the registrant's business need only include* developments since the beginning of the fiscal year* for which this report is filed.* Item lA. Risk Factors. Set forth, under the caption "Risk Factors," where appropriate,* the risk factors described in Item 105 of Regulation S-K (Section* 229.105 of this chapter) applicable to the registrant. Provide any* discussion of risk factors in plain English in accordance with Rule 421(d) of the Securities Act of 1933* (Section 230.421(d) of this chapter).* Smaller reporting companies are not required to provide the* information required by this item.

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ITEM 1A. RISK FACTORS

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ITEM 1B. UNRESOLVED STAFF COMMENTS
Item 1B. Unresolved Staff Comments. If the registrant is an accelerated filer or a large accelerated filer,* as defined in Rule 12b-2 of the Exchange Act (Section 240.12b-2* of this chapter), or is a well-known seasoned issuer as defined* in Rule 405 of the Securities Act (Section 230.405 of this chapter) and has* received written comments from the Commission staff regarding its* periodic or current reports under the Act not less than 180 days* before the end of its fiscal year to which the annual report* relates, and such comments remain unresolved, disclose the substance of* any such unresolved comments that the registrant believes are material.* Such disclosure may provide other information including the* position of the registrant with respect to any such comment.*

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ITEM 2. PROPERTIES
Item 2. Properties. Furnish the information required by Item 102 of Regulation* S-K (Section 229.102 ofthis chapter).

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ITEM 3. LEGAL PROCEEDINGS
Item 3. Legal Proceedings. (a) Furnish the information required by Item 103 of Regulation S-K* (Section 229.103 of this chapter). (b) As to any proceeding that was terminated during the fourth quarter* of the fiscal year covered by this report, furnish information similar to that required by Item 103 of Regulation S-K* (Section 229.103 of this chapter), including the date oftermination and a description of the disposition thereof with respect* to the registrant and its subsidiaries.

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ITEM 4. MINE SAFETY DISCLOSURE
Item 4. Mine Safety Disclosures. Ifapplicable, provide a statement that the information concerning* mine safety violations or other regulatory matters required* by Section 1503(a) of the Dodd-Frank Wall Street Reform and Consumer Protection* Act and Item 104 of Regulation S-K (17 CFR 229.104) is included in exhibit 95 to the annual report.
PART II [See General Instruction G2]

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ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY
Item 5. Market for Registrant's Common Equity,* Related Stockholder Matters and Issuer Purchases* of Equity Securities. (a) Furnish the information required by Item 201 of Regulation* S-K (17 CFR 229.201) and Item 701 of Regulation S-K (17 CFR 229.701) as to all equity securities of the registrant sold* by the registrant during the period covered by the report that were not registered under the Securities Act. If the Item* 701 information previously has been included in a Quarterly Report on Form 10-Q or in a Current Report on Form 8-K* (17 CFR 249.308), it need not be furnished. (b) Ifrequired pursuant to Rule 463 (17 CFR 230.463) of the Securities Act* of 1933, furnish the information required by Item 701 of Regulation S-K (Section 229.701 of this chapter). (c) Furnish the information required by Item 703 of Regulation S-K* (Section 229.703 ofthis chapter) for any repurchase made in a month within the fourth quarter ofthe fiscal year covered* by the report. Provide disclosures covering repurchases* made on a monthly basis. For example, if the fourth quarter began* on January 16 and ended on April 15, the chart* would show repurchases for the months from January 16 through* February 15, February 16 through March 15, and March 16 through April 15.

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ITEM 6. SELECTED FINANCIAL DATA
Item 6. (Reserved]

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ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS
Item 7. Management's Discussion and Analysis of Financial* Condition and Results of Operations. Furnish the information required by Item 303 of Regulation* S-K (Section 229.303 of this chapter).

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ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
Item 7A. Quantitative and Qualitative Disclosures About Market Risk.* Furnish the information required by Item 305 of Regulation S-K* (Section 229.305 of this chapter).

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ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
Item 8. Financial Statements and Supplementary Data. (a) File financial statements meeting the requirements of Regulation* S-X (Section 210 of this chapter), except Section 210.3-05, Section* 210.3-14, Section 210.6-11, Section 210.8-04, Section 210.8-05, Section* 210.8-06 and Article 11 thereof, and the supplementary financial information* required by Item 302 ofRegulation S-K (Section 229.302 of this chapter).* Financial statements ofthe registrant and its subsidiaries* consolidated (as required by Rule 14a-3(b)) must be filed under* this item. Other financial statements and schedules required* under Regulation S-X may be filed as "Financial Statement Schedules"* pursuant to Item 15, Exhibits, Financial Statement Schedules, and Reports on Form 8-K, of this form. (b) A smaller reporting company may provide the information* required by Article 8 of Regulation S-X in lieu of any financial statements required by Item 8 of this Form.

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ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS
Item 9. Changes in and Disagreements With Accountants on* Accounting and Financial Disclosure. Furnish the information required by Item 304(b) of Regulation S-K* (Section 229.304(b) ofthis chapter).

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ITEM 9A. CONTROLS AND PROCEDURES
Item 9A. Controls and Procedures. Furnish the information required by Item 307 and 308 of Regulation S-K* (Section 229.307 and Section 229.308 of this chapter).

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ITEM 9B. OTHER INFORMATION
Item 9B. Other Information. The registrant must disclose under this item any information required* to be disclosed in a report on Form 8-K during the fourth quarter* of the year covered by this Form 10-K, but not reported, whether or* not otherwise required by this Form 10-K. If disclosure of such information is made under this item, it need not be repeated in a* report on Form 8-K which would otherwise be required to be filed with respect to such information or in a subsequent report on Form 10-K.*

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ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE
Item 10. Directors, Executive Officers and Corporate Governance. Furnish the information required by Items 401,405,406 and 407(c)(3),* (d)(4) and (d)(5) of Regulation S-K (Section 229.401,* Section 229.405, Section 229.406 and Section 229.407(c)(3),* (d)(4) and (d)(5) of this chapter).*

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ITEM 11. EXECUTIVE COMPENSATION
Item 11. Executive Compensation. Furnish the information required by Item 402 of Regulation S-K* (Section 229.402 ofthis chapter) and paragraph (e)(4) and (e)* (5) ofltem 407 of Regulation S-K (Section 229.407(e)(4) and (e)(5)* of this chapter).

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ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS
Item 12. Security Ownership of Certain Beneficial Owners and Management* and Related Stockholder Matters. Furnish the information required by Item 201(d) of Regulation S-K* (Section 229.201(d) of this chapter) and Item 403 of Regulation* S-K (Section 229.403 of this chapter).*

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ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS
Item 13. Certain Relationships and Related Transactions,* and Director Independence.
Furnish the information required by Item 404 of Regulation S-K* (Section 229.404 of this chapter) and Item 407(a) of Regulation* S-K (Section 229.407(a) of this chapter).*

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ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES
Item 14. Principal Accountant Fees and Services. Furnish the information required by Item 9(e) of Schedule* 14A (Section 240.14a-101 ofthis chapter). (1) Disclose, under the caption Audit Fees, the aggregate fees billed* for each of the last two fiscal years for professional services rendered by the principal accountant for the audit of the* registrant's annual financial statements and review of financial statements included in the registrant's Form 10-Q* (17 CFR 249.308a) or services that are normally provided by the accountant in connection with statutory and* regulatory filings or engagements for those fiscal years. (2) Disclose, under the caption Audit-Related Fees, the aggregate* fees billed in each of the last two fiscal years for* assurance and related services by the principal accountant that are* reasonably related to the performance of the audit* or review ofthe registrant's financial statements and are not reported* under Item 9(e)(1) ofSchedule 14A. Registrants* shall describe the nature of the services comprising* the fees disclosed* under this category. (3) Disclose, under the caption Tax Fees,* the aggregate fees billed in each* of the last two fiscal years for professional* services rendered by the principal accountant for tax compliance, tax advice,* and tax planning. Registrants shall* describe the nature of the services comprising* the fees disclosed under this category.* (4) Disclose, under the caption All Other Fees,* the aggregate fees billed in each of* the last two fiscal years for products* and services provided by the principal accountant, other than the services* reported in Items 9(e)(l) through 9(e) (3) of Schedule 14A. Registrants shall describe the nature of the services* comprising the fees disclosed under this category. (5) (i) Disclose the audit committee's pre-approval policies and procedures* described in paragraph (c)(7)(i) ofRule 2-01 of Regulation S-X. (ii) Disclose the percentage of services described in each ofitems 9(e)(2)* through 9(e)(4) of Schedule 14A that were approved by the audit committee pursuant to paragraph (c)(7)(i)(C) of* Rule 2-01 of Regulation S-X. (6) If greater than 50 percent, disclose the percentage of hours expended* on the principal accountant's engagement to audit* the registrant's financial statements* for the most recent fiscal year that were attributed to work performed by* persons other than the principal accountant's full-time, permanent employees. PART IV

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ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES
Item 15. Exhibit and Financial Statement Schedules. (a) List the following documents filed as a part of the report: (1) All financial statements; (2) Those financial statement schedules required to be filed by Item 8* of this form, and by paragraph (b) below. (3) Those exhibits required by Item 601 of Regulation S-K (Section 229.601* of this chapter) and by paragraph (b) below. Identify in the list each management contract or compensatory plan or* arrangement required to be filed as an exhibit to this form pursuant to Item 15(b) of this report. (b) Registrants shall file, as exhibits to this form, the exhibits required* by Item 601 ofRegulation S-K (Section 229.601 of this chapter). (c) Registrants shall file, as financial statement schedules to this form,* the financial statements required by Regulation S-X (17 CFR 210) which are excluded from the annual report to shareholders* by Rule 14a-3(b) including (1) separate financial statements of subsidiaries not consolidated and fifty* percent or less owned persons; (2) separate financial statements of affiliates whose securities are pledged* as collateral; and 11
(3) schedules.