CCEL — what changed in the latest 10-Q
A section-by-section comparison of CCEL'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 · 2026-10-09 vs the prior 10-Q · 2026-07-15
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +23 | −18 | ~21 | 73 |
| Controls & procedures | Text added/removed | +1 | 0 | ~2 | 3 |
| Legal proceedings | Text added/removed | 0 | 0 | ~1 | 1 |
| Risk factors | Some risk factors updated | +1 | −3 | ~1 | 4 |
| 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)
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 · 2026-10-09
our superior quality, value-driven competitive leadership position, product differentiation, an embedded client base, increased public awareness and accelerated market penetration.
(Losses) Gains on Marketable Securities. Losses on marketable securities for the nine months ended August 31, 2026 was $98,684 compared to losses of $604,619 for the nine months ended August 31, 2025.
Income Taxes. U.S. income tax expense for the nine months ended August 31, 2026 was $851,354 compared to $906,769 for the nine months ended August 31, 2025.
Results of Operations – Three-Month Period Ended August 31, 2026 Compared to the Three-Month Period Ended August 31, 2025
Revenue. Revenue for the three months ended August 31, 2026 was $7,824,156 as compared to $7,825,432 for the same period in 2025, remained relatively the same.
Text removed vs the prior filing · source: 10-Q · 2026-07-15
Deferred tax assets and liabilities are measured using enacted tax rates expected to be recovered or settled. The ultimate realization of our deferred tax assets depends upon generating sufficient future taxable income prior to the expiration of the tax attributes. In assessing the need for a valuat…
judgment. We examine the evidence related to the recent history of tax losses, the economic conditions in which we operate and our forecasts and projections to make that determination.
Results of Operations – Three-Month Period Ended May 31, 2026 Compared to the Three-Month Period Ended May 31, 2025
Processing and Storage Fees. For three months ended May 31, 2026 and May 31, 2025 processing and storage fees were $7,715,446 and $7,871,719 respectively. The decrease in processing and storage fee revenue is attributable to a 3% increase in recurring annual storage fee revenue offset by a 11% decre…
Product Revenue. For the three months ended May 31, 2026, revenue from the product sales was $14,182 compared to $14,436 for the three months ended May 31, 2025.
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-10-09
deteriorate. Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and not be detected.
Risk factors
Text added vs the prior filing · source: 10-Q · 2026-10-09
requirements, NYSE American may take steps to delist its Common Stock. We cannot provide any assurance that we will be able to continue to satisfy the requirements of the NYSE American’s continued listing standards. Delisting of the common stock could depress the price of our stock, substantially li…
Text removed vs the prior filing · source: 10-Q · 2026-07-15
terms acceptable to us, or at all. In such event, it could become more difficult to dispose of, or obtain accurate price quotations for, our common stock, and there would likely also be a reduction in our coverage by securities analysts and the news media, which could cause the price of our common s…
The Company may not regain compliance with the continued listing requirements.
The Company submitted the Plan of Compliance to the NYSE American. The NYSE American accepted the Company’s Plan on May 6, 2026 and granted the Company an extension of time until September 9, 2027 to regain compliance. During the plan period, the Company’s common stock will continue to be listed and…
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