CFOO — what changed in the latest 10-Q
A section-by-section comparison of CFOO'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 · 2026-05-15
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +5 | −5 | ~11 | 14 |
| Controls & procedures | Text added/removed | 0 | 0 | ~1 | 3 |
| Legal proceedings | No paragraph-level changes | 0 | 0 | 0 | 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): Market risk (Item 3), 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
Gross Profit. For the three months ended June 30, 2026, and 2025, the gross profit was $2 and $15,560, respectively, the gross profit margin was 100% and 11%, respectively. For the six months ended June 30, 2026, and 2025, the gross profit was $231 and $15,585, respectively, the gross profit margin …
Operating Expenses. For the three and six months ended June 30, 2026, the operating cost was $63,754 and $125,581, respectively, and while for the three and six months ended June 30, 2025, was $112,915 and $216,681, respectively. The operating expenses decreased due to a decrease in selling expenses…
Other Income. For the three and six months ended June 30, 2026, the total other income was $2 and $3, respectively and for the three and six months ended June 30, 2025 was $3 and $189, respectively. Other income decreased due to a decrease in receipt of bank interest income.
For the six months ended June 30, 2026, and 2025, net cash used in investing activities was $0 and $0, which was movement during the period.
For the six months ended June 30, 2026, and 2025, net cash provided by financing activities was $167,550 and $216,549, which primarily consisted of advances from a director, related parties and a related company.
Text removed vs the prior filing · source: 10-Q · 2026-05-15
Gross Profit. For the three months ended March 31, 2026 and 2025, the gross profit was $229 and $25, respectively, the gross profit margin was 91% and 61%, respectively.
Operating Expenses. For the three months ended March 31, 2026 and 2025, the operating cost was $61,827 and $103,766, respectively. The decrease in operating expenses was primarily due to effective cost control by management.
Other Income. For the three months ended March 31, 2026 and 2025, the total other income was $1 and $186, respectively. The total other income decreased due to less interest income during the period ended March 31, 2026 compared to the period ended March 31, 2025.
For the three months ended March 31, 2026, net cash provided by financing activities was $36,452 advance from related parties, $20,405 advanced from directors and $67 advanced from a related company.
For the three months ended March 31, 2025, net cash provided by financing activities was $44,184 advance from a related party, $34,553 advanced from directors and $7,205 advanced from a related company.
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