ARTNA — what changed in the latest 10-Q
A section-by-section comparison of ARTNA'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 · 2026-05-08 vs the prior 10-Q · 2025-11-07
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +54 | −72 | ~64 | 79 |
| Market risk (Item 3) | Text added/removed | +54 | −72 | ~63 | 79 |
| Controls & procedures | Text added/removed | +54 | −72 | ~62 | 79 |
| Legal proceedings | Text added/removed | +54 | −72 | ~62 | 79 |
| Risk factors | Text added/removed | +54 | −72 | ~62 | 79 |
| Other information | Text added/removed | +54 | −72 | ~62 | 79 |
Counts are paragraphs; added/removed means text added or removed vs the prior filing — no direction or judgement implied.
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 · 2026-05-08
Utility plant received as construction advances and contributions in aid of construction$4,388 $4,774
Contractual amounts of contributions in aid of construction due from developers included in accounts receivable and due from class action settlement funds included in other deferred assets (See Note 15 – Legal Proceedings)$1,835 $216
Change in amounts included in accounts payable, accrued payables and other related to capital expenditures$(2,792) $(1,810)
Common Shares Outstanding Common Shares Outstanding $1 Par Value $1 Par Value
Class A Non-Voting (1) (3) (4) Class B Voting (2) Class A Non-Voting Class B Voting Additional Paid-in Capital Retained Earnings Total
Text removed vs the prior filing · source: 10-Q · 2025-11-07
NET (DECREASE)INCREASE IN CASH AND CASH EQUIVALENTS$(442) $8,198
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 1,147 2,505
Utility plant received as construction advances and contributions$9,232 $7,475
Change in amounts included in accounts payable, accrued payables and other related to capital expenditures$3,149 $1,888
Common Shares Outstanding Class A Non-Voting (1) (3) (4)Common Shares Outstanding Class B Voting (2)$1 Par Value Class A Non-Voting$1 Par Value Class B VotingAdditional Paid-in CapitalRetained EarningsTotal
Market risk (Item 3)
Text added vs the prior filing · source: 10-Q · 2026-05-08
Utility plant received as construction advances and contributions in aid of construction$4,388 $4,774
Contractual amounts of contributions in aid of construction due from developers included in accounts receivable and due from class action settlement funds included in other deferred assets (See Note 15 – Legal Proceedings)$1,835 $216
Change in amounts included in accounts payable, accrued payables and other related to capital expenditures$(2,792) $(1,810)
Common Shares Outstanding Common Shares Outstanding $1 Par Value $1 Par Value
Class A Non-Voting (1) (3) (4) Class B Voting (2) Class A Non-Voting Class B Voting Additional Paid-in Capital Retained Earnings Total
Text removed vs the prior filing · source: 10-Q · 2025-11-07
NET (DECREASE)INCREASE IN CASH AND CASH EQUIVALENTS$(442) $8,198
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 1,147 2,505
Utility plant received as construction advances and contributions$9,232 $7,475
Change in amounts included in accounts payable, accrued payables and other related to capital expenditures$3,149 $1,888
Common Shares Outstanding Class A Non-Voting (1) (3) (4)Common Shares Outstanding Class B Voting (2)$1 Par Value Class A Non-Voting$1 Par Value Class B VotingAdditional Paid-in CapitalRetained EarningsTotal
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-05-08
Utility plant received as construction advances and contributions in aid of construction$4,388 $4,774
Contractual amounts of contributions in aid of construction due from developers included in accounts receivable and due from class action settlement funds included in other deferred assets (See Note 15 – Legal Proceedings)$1,835 $216
Change in amounts included in accounts payable, accrued payables and other related to capital expenditures$(2,792) $(1,810)
Common Shares Outstanding Common Shares Outstanding $1 Par Value $1 Par Value
Class A Non-Voting (1) (3) (4) Class B Voting (2) Class A Non-Voting Class B Voting Additional Paid-in Capital Retained Earnings Total
Text removed vs the prior filing · source: 10-Q · 2025-11-07
NET (DECREASE)INCREASE IN CASH AND CASH EQUIVALENTS$(442) $8,198
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 1,147 2,505
Utility plant received as construction advances and contributions$9,232 $7,475
Change in amounts included in accounts payable, accrued payables and other related to capital expenditures$3,149 $1,888
Common Shares Outstanding Class A Non-Voting (1) (3) (4)Common Shares Outstanding Class B Voting (2)$1 Par Value Class A Non-Voting$1 Par Value Class B VotingAdditional Paid-in CapitalRetained EarningsTotal
Legal proceedings
Text added vs the prior filing · source: 10-Q · 2026-05-08
Utility plant received as construction advances and contributions in aid of construction$4,388 $4,774
Contractual amounts of contributions in aid of construction due from developers included in accounts receivable and due from class action settlement funds included in other deferred assets (See Note 15 – Legal Proceedings)$1,835 $216
Change in amounts included in accounts payable, accrued payables and other related to capital expenditures$(2,792) $(1,810)
Common Shares Outstanding Common Shares Outstanding $1 Par Value $1 Par Value
Class A Non-Voting (1) (3) (4) Class B Voting (2) Class A Non-Voting Class B Voting Additional Paid-in Capital Retained Earnings Total
Text removed vs the prior filing · source: 10-Q · 2025-11-07
NET (DECREASE)INCREASE IN CASH AND CASH EQUIVALENTS$(442) $8,198
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 1,147 2,505
Utility plant received as construction advances and contributions$9,232 $7,475
Change in amounts included in accounts payable, accrued payables and other related to capital expenditures$3,149 $1,888
Common Shares Outstanding Class A Non-Voting (1) (3) (4)Common Shares Outstanding Class B Voting (2)$1 Par Value Class A Non-Voting$1 Par Value Class B VotingAdditional Paid-in CapitalRetained EarningsTotal
Risk factors
Text added vs the prior filing · source: 10-Q · 2026-05-08
Utility plant received as construction advances and contributions in aid of construction$4,388 $4,774
Contractual amounts of contributions in aid of construction due from developers included in accounts receivable and due from class action settlement funds included in other deferred assets (See Note 15 – Legal Proceedings)$1,835 $216
Change in amounts included in accounts payable, accrued payables and other related to capital expenditures$(2,792) $(1,810)
Common Shares Outstanding Common Shares Outstanding $1 Par Value $1 Par Value
Class A Non-Voting (1) (3) (4) Class B Voting (2) Class A Non-Voting Class B Voting Additional Paid-in Capital Retained Earnings Total
Text removed vs the prior filing · source: 10-Q · 2025-11-07
NET (DECREASE)INCREASE IN CASH AND CASH EQUIVALENTS$(442) $8,198
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 1,147 2,505
Utility plant received as construction advances and contributions$9,232 $7,475
Change in amounts included in accounts payable, accrued payables and other related to capital expenditures$3,149 $1,888
Common Shares Outstanding Class A Non-Voting (1) (3) (4)Common Shares Outstanding Class B Voting (2)$1 Par Value Class A Non-Voting$1 Par Value Class B VotingAdditional Paid-in CapitalRetained EarningsTotal
Other information
Text added vs the prior filing · source: 10-Q · 2026-05-08
Utility plant received as construction advances and contributions in aid of construction$4,388 $4,774
Contractual amounts of contributions in aid of construction due from developers included in accounts receivable and due from class action settlement funds included in other deferred assets (See Note 15 – Legal Proceedings)$1,835 $216
Change in amounts included in accounts payable, accrued payables and other related to capital expenditures$(2,792) $(1,810)
Common Shares Outstanding Common Shares Outstanding $1 Par Value $1 Par Value
Class A Non-Voting (1) (3) (4) Class B Voting (2) Class A Non-Voting Class B Voting Additional Paid-in Capital Retained Earnings Total
Text removed vs the prior filing · source: 10-Q · 2025-11-07
NET (DECREASE)INCREASE IN CASH AND CASH EQUIVALENTS$(442) $8,198
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 1,147 2,505
Utility plant received as construction advances and contributions$9,232 $7,475
Change in amounts included in accounts payable, accrued payables and other related to capital expenditures$3,149 $1,888
Common Shares Outstanding Class A Non-Voting (1) (3) (4)Common Shares Outstanding Class B Voting (2)$1 Par Value Class A Non-Voting$1 Par Value Class B VotingAdditional Paid-in CapitalRetained EarningsTotal
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