ATOM — what changed in the latest 10-Q
A section-by-section comparison of ATOM'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 · 2026-10-30 vs the prior 10-Q · 2026-08-06
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +9 | −9 | ~17 | 20 |
| Controls & procedures | Text added/removed | 0 | 0 | ~2 | 0 |
| Risk factors | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Other information | Text added/removed | 0 | 0 | ~1 | 0 |
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): Market risk (Item 3), Legal proceedings
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 · 2026-10-30
The lease extension that resulted in these increased costs runs through October 31, 2026 and negotiations for continued usage of this tool or a similar one are ongoing so future tool usage costs may be higher or lower than the rates under our past lease and the related extension.
For the nine months ended September 30, 2026 and 2025, we incurred approximately $10.4 million and $9.6 million, respectively, of research and development expenses, an increase of approximately $828,000, or 9%. This increase is primarily related to an increase in tool related costs of approximately …
General and administrative expense. General and administrative expenses consist primarily of payroll and benefit costs for administrative personnel, office-related costs and professional fees. General and administrative costs were approximately $2.3 million and $2.2 million for the three months ende…
For the nine months ended September 30, 2026 and 2025, general and administrative costs were approximately $7.8 million and $6.3 million, respectively, representing an increase of approximately $1.5 million, or 24%. The increase is primarily related to increases of approximately $505,000 in bonus ac…
Selling and marketing expense. Selling and marketing expenses consist primarily of salary and benefits for our sales and marketing personnel and business development consulting services. Selling and marketing expenses for the three months ended September 30, 2026 and 2025 were approximately $343,000…
Text removed vs the prior filing · source: 10-Q · 2026-08-06
For the six months ended June 30, 2026 and 2025, we incurred approximately $6.8 million and $6.3 million, respectively, of research and development expenses, an increase of approximately $485,000, or 8%. This increase was primarily due to increases in bonus accrual of approximately $251,000, stock-b…
General and administrative expense. General and administrative expenses consist primarily of payroll and benefit costs for administrative personnel, office-related costs and professional fees. General and administrative costs were approximately $3.2 million and $2.0 million for the three months ende…
For the six months ended June 30, 2026 and 2025, general and administrative costs were approximately $5.5 million and $4.1 million, respectively, representing an increase of approximately $1.4 million, or 33%. The increase is primarily related to increases of approximately $670,000 in bonus accrual,…
Selling and marketing expense. Selling and marketing expenses consist primarily of salary and benefits for our sales and marketing personnel and business development consulting services. Selling and marketing expenses for the three months ended June 30, 2026 and 2025 were approximately $437,000 and …
Selling and marketing expenses for the six months ended June 30, 2026 and 2025 were approximately $856,000 and $265,000, respectively, representing an increase of approximately $591,000, or 223%. The increase is primarily related to a $409,000 increase in employee-related expenses, approximately $16…
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