CPMD — what changed in the latest 10-Q
A section-by-section comparison of CPMD'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 · 2026-05-20 vs the prior 10-Q · 2025-11-14
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +92 | −194 | ~5 | 26 |
| Market risk (Item 3) | Text added/removed | +92 | −194 | ~5 | 25 |
| Controls & procedures | Text added/removed | +92 | −194 | ~5 | 25 |
| Legal proceedings | Text added/removed | +92 | −194 | ~5 | 25 |
| Risk factors | No material changes reported (points to the 10-K) | — | — | — | — |
| Other information | Text added/removed | +92 | −194 | ~5 | 25 |
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 · 2026-05-20
Amortization and depreciation included in cost of goods sold
Supplemental disclosure of non-cash financing and investing activities:
Loss per share is presented in accordance with Accounting Standards Update, Earnings per Share (Topic 260), which requires the presentation of both basic and diluted earnings per share (“EPS”) on the income statements.
Basic EPS excludes any dilutive effects of share options, share purchase warrants, and convertible securities but does include the restricted shares of common shares issued. Basic EPS calculations are determined by dividing net income by the weighted average number of shares of common shares outstan…
Diluted EPS reflects the potential dilution that would occur if securities or other contracts to issue common shares were exercised using the treasury stock method or converted to common shares using the if-converted method. Diluted EPS calculations are determined by dividing net income by the weigh…
Text removed vs the prior filing · source: 10-Q · 2025-11-14
Reclassification of convertible notes to loans payable to related parties
Adjustment for related party loan modification included in additional paid-in capital
FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024
In 2023, the British Columbia Securities Commission (“BCSC”) issued a Cease Trade Order (“CTO”) against the Company due to the Company’s failure to file certain continuous disclosure documents under Canadian securities laws. The CTO restricts the trading in its securities in Canada, including share …
FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024
Market risk (Item 3)
Text added vs the prior filing · source: 10-Q · 2026-05-20
Amortization and depreciation included in cost of goods sold
Supplemental disclosure of non-cash financing and investing activities:
Loss per share is presented in accordance with Accounting Standards Update, Earnings per Share (Topic 260), which requires the presentation of both basic and diluted earnings per share (“EPS”) on the income statements.
Basic EPS excludes any dilutive effects of share options, share purchase warrants, and convertible securities but does include the restricted shares of common shares issued. Basic EPS calculations are determined by dividing net income by the weighted average number of shares of common shares outstan…
Diluted EPS reflects the potential dilution that would occur if securities or other contracts to issue common shares were exercised using the treasury stock method or converted to common shares using the if-converted method. Diluted EPS calculations are determined by dividing net income by the weigh…
Text removed vs the prior filing · source: 10-Q · 2025-11-14
Reclassification of convertible notes to loans payable to related parties
Adjustment for related party loan modification included in additional paid-in capital
FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024
In 2023, the British Columbia Securities Commission (“BCSC”) issued a Cease Trade Order (“CTO”) against the Company due to the Company’s failure to file certain continuous disclosure documents under Canadian securities laws. The CTO restricts the trading in its securities in Canada, including share …
FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-05-20
Amortization and depreciation included in cost of goods sold
Supplemental disclosure of non-cash financing and investing activities:
Loss per share is presented in accordance with Accounting Standards Update, Earnings per Share (Topic 260), which requires the presentation of both basic and diluted earnings per share (“EPS”) on the income statements.
Basic EPS excludes any dilutive effects of share options, share purchase warrants, and convertible securities but does include the restricted shares of common shares issued. Basic EPS calculations are determined by dividing net income by the weighted average number of shares of common shares outstan…
Diluted EPS reflects the potential dilution that would occur if securities or other contracts to issue common shares were exercised using the treasury stock method or converted to common shares using the if-converted method. Diluted EPS calculations are determined by dividing net income by the weigh…
Text removed vs the prior filing · source: 10-Q · 2025-11-14
Reclassification of convertible notes to loans payable to related parties
Adjustment for related party loan modification included in additional paid-in capital
FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024
In 2023, the British Columbia Securities Commission (“BCSC”) issued a Cease Trade Order (“CTO”) against the Company due to the Company’s failure to file certain continuous disclosure documents under Canadian securities laws. The CTO restricts the trading in its securities in Canada, including share …
FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024
Legal proceedings
Text added vs the prior filing · source: 10-Q · 2026-05-20
Amortization and depreciation included in cost of goods sold
Supplemental disclosure of non-cash financing and investing activities:
Loss per share is presented in accordance with Accounting Standards Update, Earnings per Share (Topic 260), which requires the presentation of both basic and diluted earnings per share (“EPS”) on the income statements.
Basic EPS excludes any dilutive effects of share options, share purchase warrants, and convertible securities but does include the restricted shares of common shares issued. Basic EPS calculations are determined by dividing net income by the weighted average number of shares of common shares outstan…
Diluted EPS reflects the potential dilution that would occur if securities or other contracts to issue common shares were exercised using the treasury stock method or converted to common shares using the if-converted method. Diluted EPS calculations are determined by dividing net income by the weigh…
Text removed vs the prior filing · source: 10-Q · 2025-11-14
Reclassification of convertible notes to loans payable to related parties
Adjustment for related party loan modification included in additional paid-in capital
FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024
In 2023, the British Columbia Securities Commission (“BCSC”) issued a Cease Trade Order (“CTO”) against the Company due to the Company’s failure to file certain continuous disclosure documents under Canadian securities laws. The CTO restricts the trading in its securities in Canada, including share …
FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024
Other information
Text added vs the prior filing · source: 10-Q · 2026-05-20
Amortization and depreciation included in cost of goods sold
Supplemental disclosure of non-cash financing and investing activities:
Loss per share is presented in accordance with Accounting Standards Update, Earnings per Share (Topic 260), which requires the presentation of both basic and diluted earnings per share (“EPS”) on the income statements.
Basic EPS excludes any dilutive effects of share options, share purchase warrants, and convertible securities but does include the restricted shares of common shares issued. Basic EPS calculations are determined by dividing net income by the weighted average number of shares of common shares outstan…
Diluted EPS reflects the potential dilution that would occur if securities or other contracts to issue common shares were exercised using the treasury stock method or converted to common shares using the if-converted method. Diluted EPS calculations are determined by dividing net income by the weigh…
Text removed vs the prior filing · source: 10-Q · 2025-11-14
Reclassification of convertible notes to loans payable to related parties
Adjustment for related party loan modification included in additional paid-in capital
FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024
In 2023, the British Columbia Securities Commission (“BCSC”) issued a Cease Trade Order (“CTO”) against the Company due to the Company’s failure to file certain continuous disclosure documents under Canadian securities laws. The CTO restricts the trading in its securities in Canada, including share …
FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024
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