ACBM — what changed in the latest 10-Q
A section-by-section comparison of ACBM's newest periodic SEC filing (10-K/10-Q) against the prior same-form filing: paragraphs added and removed per section, with verbatim excerpts. Purely a deterministic text diff — no similarity scores, no directional read, not investment advice.
Comparing 10-Q · 2026-08-14 vs the prior 10-Q · 2026-05-05
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +25 | −14 | ~4 | 5 |
| Market risk (Item 3) | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Controls & procedures | Text added/removed | 0 | 0 | ~2 | 1 |
Counts are paragraphs; added/removed means text added or removed vs the prior filing — no direction or judgement implied.
Not shown (absent or not faithfully extractable): Legal proceedings, Risk factors, Other information
Representative excerpts
Up to 5 excerpts of about 300 characters per section, quoted verbatim from the two SEC filings.
MD&A
Text added vs the prior filing · source: 10-Q · 2026-08-14
The following summary of our results of operations should be read in conjunction with our unaudited condensed financial statements for the period ended June 30, 2026, which are included herein.
Our operating results for the six months ended June 30, 2026, and 2025 and the changes between those periods for the respective items are summarized as follows.
Results of Operations for the three months ended June 30, 2026, and 2025
For the three months ended June 30, 2026 and 2025, we had no revenue or cost of revenue.
For the three months ended June 30, 2026 and 2025, our operating expenses were $17,554 and $13,614, which are primarily related to general and administrative expenses and professional fees relating to our status as a public company, respectively.
Text removed vs the prior filing · source: 10-Q · 2026-05-05
Inflation, Supply Chain Disruption and Effects of COVID-19 Restrictions
After years of relatively low inflation, in recent years, countries throughout the world, including Asia, have been subject to inflation at a rate significantly higher than in prior periods. We expect that both the inflationary pressures and supply chain disruption that affect other industries will …
We cannot assure you that we will be able to develop a marketable product or that we will be able to generate significant, if any, revenue.
Our inability to generate sales partially resulted from the aftereffects of the COVID-19 restrictions of the Chinese government. Our customers suffered tremendous financial losses due to COVID-19 restrictions, including the Chinese government’s No-COVID policy. Our customers sold their products into…
For the three months ended March 31, 2026, we had no revenue or cost of revenue. Our operating expenses were $60,271, which are primarily related to expenses and professional fees relating to our status as a public company. For the three months ended March 31, 2026, we recorded gain from liability e…
How to read Risk Factors (Item 1A) in a 10-Q
A 10-Q risk-factor section usually takes one of three forms; this page classifies it as one of:
- Pointer — the filer states there have been no material changes and points back to the annual 10-K risk factors; there is no own risk text to compare this quarter.
- Partial update — the filer carves out specific updated risks ("except as set forth below"); the excerpts show exactly what is new this quarter.
- Restated in full — the quarter carries the complete risk-factor text. When the prior quarter was only a pointer there is no prior full text to diff against, so the page flags the section as restated instead.
This describes the filing structure only — it is never a judgement on whether risk went up or down.
Source: text-level diff of the two SEC EDGAR filings · deterministic (no AI-generated content) · for reference only · not investment advice