ALISR — what changed in the latest 10-Q
A section-by-section comparison of ALISR'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 · 2026-08-07 vs the prior 10-Q · 2026-05-15
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +44 | −56 | ~41 | 81 |
| Market risk (Item 3) | Text added/removed | +44 | −56 | ~40 | 81 |
| Controls & procedures | Text added/removed | +44 | −56 | ~40 | 81 |
| Other information | Text added/removed | +44 | −56 | ~39 | 81 |
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
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 · 2026-08-07
Basic and diluted net income per share, ordinary shares subject to possible redemption $0.04 $- $0.04 $-
Subsequent measurement of ordinary shares subject to possible redemption - - (357,009) (182,579) (539,588)
Deferred offering costs charged to additional paid-in capital – EBC founder shares $- $47,880
Issuance of EBC founder shares subscription receivable $- $454
Subsequent measurement of ordinary shares subject to possible redemption $1,070,938 $-
Text removed vs the prior filing · source: 10-Q · 2026-05-15
Basic and diluted net loss per share, common stock subject to redemption
Basic and diluted Weighted average ordinary shares outstanding, ordinary shares, non-redeemable
Basic and diluted net loss per share, common stock, non-redeemable
Supplemental disclosure of noncash investing and financing activities
Subsequent measurement of ordinary shares subject to possible redemption $531,350 -
Market risk (Item 3)
Text added vs the prior filing · source: 10-Q · 2026-08-07
Basic and diluted net income per share, ordinary shares subject to possible redemption $0.04 $- $0.04 $-
Subsequent measurement of ordinary shares subject to possible redemption - - (357,009) (182,579) (539,588)
Deferred offering costs charged to additional paid-in capital – EBC founder shares $- $47,880
Issuance of EBC founder shares subscription receivable $- $454
Subsequent measurement of ordinary shares subject to possible redemption $1,070,938 $-
Text removed vs the prior filing · source: 10-Q · 2026-05-15
Basic and diluted net loss per share, common stock subject to redemption
Basic and diluted Weighted average ordinary shares outstanding, ordinary shares, non-redeemable
Basic and diluted net loss per share, common stock, non-redeemable
Supplemental disclosure of noncash investing and financing activities
Subsequent measurement of ordinary shares subject to possible redemption $531,350 -
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-08-07
Basic and diluted net income per share, ordinary shares subject to possible redemption $0.04 $- $0.04 $-
Subsequent measurement of ordinary shares subject to possible redemption - - (357,009) (182,579) (539,588)
Deferred offering costs charged to additional paid-in capital – EBC founder shares $- $47,880
Issuance of EBC founder shares subscription receivable $- $454
Subsequent measurement of ordinary shares subject to possible redemption $1,070,938 $-
Text removed vs the prior filing · source: 10-Q · 2026-05-15
Basic and diluted net loss per share, common stock subject to redemption
Basic and diluted Weighted average ordinary shares outstanding, ordinary shares, non-redeemable
Basic and diluted net loss per share, common stock, non-redeemable
Supplemental disclosure of noncash investing and financing activities
Subsequent measurement of ordinary shares subject to possible redemption $531,350 -
Other information
Text added vs the prior filing · source: 10-Q · 2026-08-07
Basic and diluted net income per share, ordinary shares subject to possible redemption $0.04 $- $0.04 $-
Subsequent measurement of ordinary shares subject to possible redemption - - (357,009) (182,579) (539,588)
Deferred offering costs charged to additional paid-in capital – EBC founder shares $- $47,880
Issuance of EBC founder shares subscription receivable $- $454
Subsequent measurement of ordinary shares subject to possible redemption $1,070,938 $-
Text removed vs the prior filing · source: 10-Q · 2026-05-15
Basic and diluted net loss per share, common stock subject to redemption
Basic and diluted Weighted average ordinary shares outstanding, ordinary shares, non-redeemable
Basic and diluted net loss per share, common stock, non-redeemable
Supplemental disclosure of noncash investing and financing activities
Subsequent measurement of ordinary shares subject to possible redemption $531,350 -
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