EMED — what changed in the latest 10-Q
A section-by-section comparison of EMED'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 · 2024-11-19 vs the prior 10-Q · 2024-08-14
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +13 | −12 | ~20 | 12 |
| Market risk (Item 3) | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Controls & procedures | Text added/removed | 0 | 0 | ~7 | 1 |
| Legal proceedings | Text added/removed | 0 | 0 | ~1 | 2 |
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): 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 · 2024-11-19
The decrease in other operating expenses consists primarily of approximately $21,000 in rent as a result of the more favorable September 2023 lease, and $27,000 related to insurance. The decrease in commissions reflects the decrease in sales and that sales were to distributors.
The decrease in payroll related expenses is primarily due to a reduced headcount.
The increase in consulting and professional fees is primarily related to increased legal fees and public company costs offset by reduced accounting fees.
Other expense increased by $205,914 primarily due to reduction in accrued penalties of $53,251 for convertible notes payable in default, a decrease in interest expense of $107,207 and an increase in the losses associated with derivative liabilities of $366,642. Accrued penalties were removed in conj…
As a result of the foregoing, we recorded a net loss of $724,643 for the three months ended September 30, 2024, compared to a net loss of $376,720 for the three months ended September 30, 2023. The decrease in net loss is primarily attributed to the increased loss from operations and the increase in…
Text removed vs the prior filing · source: 10-Q · 2024-08-14
The decrease in other operating expenses consists primarily of approximately $37,000 in reduced travel, $14,000 in rent as a result of the more favorable September 2023 lease, $11,300 in fees related to convertible note payable conversions and $10,900 related to outside services.
The decrease in payroll related expenses is primarily due to a reduced headcount and no CEO bonus in the 2024 period. The decrease in marketing costs relates to pared back efforts as the Company awaits the launch of its new product. The decrease in commissions reflects the reduction in sales includi…
Other income (expense) increased by $1,601,484 primarily due to reduction in accrued penalties of $422,624 for convertible notes payable in default, a decrease in interest expense of $226,186 and a decrease in the losses associated with derivative liabilities of $952,674. Accrued penalties were remo…
As a result of the foregoing, we recorded net income of $231,236 for the three months ended June 30, 2024, compared to a net loss of $1,459,806 for the three months ended June 30, 2023. The increase in net income is primarily attributed to the increase in other income and the reduced loss from opera…
The following table sets forth the unaudited results of our operations for the six months ended June 30:
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