v3.26.3
Cybersecurity Risk Management and Strategy Disclosure
6 Months Ended
Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]

Our information systems consist of commercially available, third-party hosted productivity, accounting and communications applications used by our corporate office, and the production, data storage and communications infrastructure operated by Flipside AI in the Philippines to deliver annotation and data services to its customers. Because Flipside AI handles customer-owned data, including sensor and imagery data, under contractual confidentiality and data-handling obligations, the security of that infrastructure is important to our business.

 

We do not currently maintain a formal, enterprise-wide, documented cybersecurity risk management program, and we have not adopted written policies and procedures at the parent-company level for assessing, identifying and managing material risks from cybersecurity threats. At Flipside AI, access to customer data is controlled through role-based permissions, secured facilities and network controls, and customer-specified handling requirements, and the operations team monitors for and responds to security events as they arise. We have not engaged third-party assessors, consultants or auditors in connection with any cybersecurity risk assessment, and we do not have a formal program to oversee and identify risks from cybersecurity threats associated with our use of third-party service providers.

 

As of the date of this Transition Report, we are not aware of any risks from cybersecurity threats, including as a result of any previous cybersecurity incidents, that have materially affected or are reasonably likely to materially affect the Company, including our business strategy, results of operations or financial condition. However, our limited resources and the absence of a formal program mean that a cybersecurity incident affecting us, Flipside AI or our service providers could go undetected for a period of time and could have a disproportionate effect on our operations, customer relationships, financial reporting and reputation.

Cybersecurity Risk Board of Directors Oversight [Text Block]

Our Board of Directors as a whole has oversight responsibility for risks from cybersecurity threats; we do not have a separate audit committee or a director designated with specific cybersecurity expertise. Management responsibility for assessing and managing material risks from cybersecurity threats rests with our Chief Executive Officer and, with respect to the operations of Flipside AI, our Chief Technology Officer, who report to the Board on such matters as circumstances warrant rather than on a fixed schedule. We intend to formalize our cybersecurity risk management processes and Board reporting as our operations and resources expand.