Real Messenger Corporation filed Amendment No. 2 to its Form 20-F for the year ended March 31, 2025. The amendment is limited to adding disclosures about disclosure controls and procedures and internal control over financial reporting, along with related exhibits and signatures, and does not change other parts of the original annual report.
The CEO and CFO evaluated disclosure controls and procedures as of March 31, 2025, describing how these controls help ensure required information is properly recorded and reported to management. Management outlines its responsibility for internal control over financial reporting and key elements of that control system, but this annual report does not include a management assessment of internal control over financial reporting because of a transition period for newly public companies. There is also no auditor attestation on internal controls, as the company is a non-accelerated filer and an emerging growth company. The company states there were no changes during the year that materially affected its internal control over financial reporting.