Red Flags Detected

• ⚠ Going Concern (new) — Substantial doubt disclosed about ability to continue as going concern; company requires additional capital to avoid curtailing or ceasing operations.
• ⚠ Material Weakness (worsened) — Material weaknesses expanded from generic COSO framework deficiency to specific issues (segregation of duties, technical resources, documentation) plus new Merger integration control risks.
• ✓ Debt Default (removed) — Gemini loan default ($1.76M) disclosed in baseline no longer separately disclosed; resolved through settlement and stock issuance.