Material weakness
high
Filing comparison
Immuron Ltd reported a material weakness in internal control
Internal control reported effective → Material weakness in internal control
Section 404 of the Sarbanes-Oxley Act of 2002 requires annual management assessments of the effectiveness of our internal control over financial reporting. As of June 30, 2026, our management identified a material weakness in our internal control over financial reporting relating to the recording, classification, valuation and reconciliation of inventory and the associated cost of goods sold. As a result, management concluded that, as of June 30, 2026, our internal control over financial reporting and our…
Evidence
- Current state
- material_weakness
- Current state label
- Material weakness in internal control
- Direction
- newly reported
- Prior filed
- 2025-09-25
- Prior form
- 20-F
- Prior state
- effective
- Prior state label
- Internal control reported effective
- Remediation stated
- Yes
- Severity
- high
- Source
- Item 9A internal control conclusion, compared with the prior filing
- Why
- The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears.