COHR — what changed in the latest 10-Q
A section-by-section comparison of COHR'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 · 2026-05-06 vs the prior 10-Q · 2026-02-04
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +27 | −22 | ~25 | 15 |
| Market risk (Item 3) | Text added/removed | 0 | 0 | ~1 | 1 |
| Controls & procedures | No paragraph-level changes | 0 | 0 | 0 | 2 |
| Legal proceedings | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Risk factors | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Other information | Text added/removed | 0 | −5 | ~1 | 0 |
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 · 2026-05-06
Coherent is a global leader in photonic technology, which is foundational to the performance and scalability of AI datacenters and critical to many important industrial applications. We are at the center of a significant expansion in optical networking infrastructure, driven by the rapid growth of A…
On March 2, 2026, the Company entered into a multi-year strategic agreement with NVIDIA to advance the development of advanced optics technologies, including manufacturing capacity and research and development, to enable next-generation AI infrastructure. The non-exclusive agreement includes a multi…
Operating segments are defined as components of a company that engage in business activities from which they may earn revenues and incur expenses, and for which discrete financial information is available and is evaluated regularly by the CODM in deciding how to allocate resources and in assessing p…
termination costs, and the write-off of property and equipment, net of $65 million from reimbursement arrangements. See Note 10. Restructuring Plans for further information.
On January 30, 2026, the Company completed the sale of its product division based in Munich, Germany and recorded a gain of $9 million within Gain on sale of business in the Condensed Consolidated Statements of Earnings (Loss) for the third quarter of fiscal 2026. The total loss associated with the …
Text removed vs the prior filing · source: 10-Q · 2026-02-04
We continue to experience strong demand in our Datacenter and Communications markets. The increasing investments by hyperscale and other cloud providers in AI datacenter infrastructures have significantly boosted demand for our datacenter transceivers. Elevated demand for our new ZR/ZR+ transceivers…
Operating segments are defined as components of a company that engage in business activities from which they may earn revenues and incur expenses, and for which discrete financial information is available and is evaluated regularly by the CODM in deciding how to allocate resources and in assessing p…
See Note 18. Assets Held-for-Sale and Sale of Business for further information.
In early 2025, the United States implemented significant new tariffs and export restrictions affecting a broad range of countries, commodities and industries. These actions have prompted retaliatory measures from certain foreign governments, including the imposition of tariffs and export controls. A…
These tariffs, trade sanctions, and/or restrictions on the export of certain rare earth minerals used in our products did not have a material impact on our business, financial condition, operational results and/or cash flows in the second quarter of fiscal 2026.
Other information
Text removed vs the prior filing · source: 10-Q · 2026-02-04
On November 13, 2025, Sherri Luther, the Company’s Chief Financial Officer, entered into a 10b5-1 trading arrangement (the “10b5-1 Plan”) for the sale of 12,000 shares of the Company’s common stock. The 10b5-1 Plan, scheduled to commence on February 12, 2026, is intended to satisfy the affirmative d…
On November 21, 2025, Dr. Julie Eng, the Company’s Chief Technology Officer, entered into a 10b5-1 trading arrangement (the “10b5-1 Plan”) for the sale of 1,454 shares of the Company’s common stock and the potential sale of up to one hundred percent of the shares of Company common stock resulting fr…
On November 21, 2025, Enrico DiGirolamo, the Chairman of the Company’s board, entered into a 10b5-1 trading arrangement (the “10b5-1 Plan”) for the sale of 2,272 shares of the Company’s common stock. The 10b5-1 Plan, scheduled to commence on August 31, 2026, is intended to satisfy the affirmative de…
On December 3, 2025 Stephen Skaggs, a director on the Company’s board, entered into a 10b5-1 trading arrangement (the “10b5-1 Plan”) for the sale of 5,795 shares of the Company’s common stock. The 10b5-1 Plan, scheduled to commence on March 9, 2026, is intended to satisfy the affirmative defense of …
On December 8, 2025, Jim Anderson, the Company’s Chief Executive Officer and a director on the Company’s board, entered into a 10b5-1 trading arrangement (the “10b5-1 Plan”) for the potential sale of a portion of the net shares of Company common stock resulting from the performance share award vesti…
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