EPAC — what changed in the latest 10-Q
A section-by-section comparison of EPAC'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 · 2026-07-09 vs the prior 10-Q · 2026-03-27
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +18 | −12 | ~23 | 19 |
| Market risk (Item 3) | Text added/removed | +5 | −1 | ~6 | 13 |
| Controls & procedures | Text added/removed | +5 | −1 | ~3 | 11 |
| Other information | Text added/removed | +5 | −1 | ~1 | 7 |
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): Legal proceedings, Risk factors
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 · 2026-07-09
(Dollars in millions, except per share amounts)Three Months Ended May 31,Nine Months Ended May 31,
Consolidated net sales for the nine months ended May 31, 2026 were $467 million, an increase of $17 million, or 4%, compared to the prior-year comparable period. The effect of the weakening U.S. dollar on foreign currency rates compared to the prior-year period favorably impacted sales by $12 millio…
(Dollars in millions)Three Months Ended May 31,Nine Months Ended May 31,
IT&S segment net sales for the third quarter of fiscal 2026 increased by $8 million, or 5%, compared to the third quarter of fiscal 2025. The weakening of the U.S. dollar on foreign currency rates compared to the three months ended May 31, 2025 favorably impacted sales by $4 million, or 3%. This res…
IT&S segment net sales for the nine months ended May 31, 2026 increased by $13 million, or 3%, compared to the nine months ended May 31, 2025. The weakening of the U.S. dollar on foreign currency rates compared to the nine months ended May 31, 2025 favorably impacted sales by $12 million, or 3%. Thi…
Text removed vs the prior filing · source: 10-Q · 2026-03-27
The following table sets forth our results of operations (dollars in millions, except per share amounts):
Three Months Ended February 28,Six Months Ended February 28,
Consolidated net sales for the first half of fiscal 2026 were $299 million, an increase of $8 million, or 3%, compared to the prior-year comparable period. The effect of the weakening U.S. dollar on foreign currency rates compared to the prior-year period favorably impacted sales by $9 million, or 3…
manpower services to meet customer-specific needs and rental capabilities for certain of our products (Service & Rental product line). The following table sets forth the results of operations for the IT&S segment (dollars in millions):
Three Months Ended February 28,Six Months Ended February 28,
Market risk (Item 3)
Text added vs the prior filing · source: 10-Q · 2026-07-09
On April 1, 2026, Benjamin J. Topercer, the Company’s Executive Vice President and Chief Human Resources Officer, entered into a new “Rule 10b5-1 trading arrangement” (as defined in Item 408 of Regulation S-K). Mr. Topercer’s Rule 10b5-1 trading arrangement, which is intended to satisfy the affirmat…
On April 23, 2026, E. James Ferland, the Company’s non-executive Chair of the Board of Directors, entered into a new “Rule 10b5-1 trading arrangement” (as defined in Item 408 of Regulation S-K). Mr. Ferland’s Rule 10b5-1 trading arrangement, which is intended to satisfy the affirmative defense condi…
On April 23, 2026, Danny L. Cunningham, a member of the Company’s Board of Directors, entered into a new “Rule 10b5-1 trading arrangement” (as defined in Item 408 of Regulation S-K). Mr. Cunningham’s Rule 10b5-1 trading arrangement, which is intended to satisfy the affirmative defense conditions of …
Senior Officer Severance Plan (as amended and restated as of April 21, 2026)X
* Management contract or compensatory plan required to be filed under Item 15 of this report and Item 601 of Regulation S-K of the Securities and Exchange Commission.
Text removed vs the prior filing · source: 10-Q · 2026-03-27
During the three months ended February 28, 2026, none of the Company’s directors or officers (as defined in Rule 16a-1(f) of the Exchange Act) adopted or terminated a “Rule 10b5-l trading arrangement” or adopted or terminated a “non-Rule 10b5-1 trading arrangement” (as such terms are defined in Item…
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-07-09
On April 1, 2026, Benjamin J. Topercer, the Company’s Executive Vice President and Chief Human Resources Officer, entered into a new “Rule 10b5-1 trading arrangement” (as defined in Item 408 of Regulation S-K). Mr. Topercer’s Rule 10b5-1 trading arrangement, which is intended to satisfy the affirmat…
On April 23, 2026, E. James Ferland, the Company’s non-executive Chair of the Board of Directors, entered into a new “Rule 10b5-1 trading arrangement” (as defined in Item 408 of Regulation S-K). Mr. Ferland’s Rule 10b5-1 trading arrangement, which is intended to satisfy the affirmative defense condi…
On April 23, 2026, Danny L. Cunningham, a member of the Company’s Board of Directors, entered into a new “Rule 10b5-1 trading arrangement” (as defined in Item 408 of Regulation S-K). Mr. Cunningham’s Rule 10b5-1 trading arrangement, which is intended to satisfy the affirmative defense conditions of …
Senior Officer Severance Plan (as amended and restated as of April 21, 2026)X
* Management contract or compensatory plan required to be filed under Item 15 of this report and Item 601 of Regulation S-K of the Securities and Exchange Commission.
Text removed vs the prior filing · source: 10-Q · 2026-03-27
During the three months ended February 28, 2026, none of the Company’s directors or officers (as defined in Rule 16a-1(f) of the Exchange Act) adopted or terminated a “Rule 10b5-l trading arrangement” or adopted or terminated a “non-Rule 10b5-1 trading arrangement” (as such terms are defined in Item…
Other information
Text added vs the prior filing · source: 10-Q · 2026-07-09
On April 1, 2026, Benjamin J. Topercer, the Company’s Executive Vice President and Chief Human Resources Officer, entered into a new “Rule 10b5-1 trading arrangement” (as defined in Item 408 of Regulation S-K). Mr. Topercer’s Rule 10b5-1 trading arrangement, which is intended to satisfy the affirmat…
On April 23, 2026, E. James Ferland, the Company’s non-executive Chair of the Board of Directors, entered into a new “Rule 10b5-1 trading arrangement” (as defined in Item 408 of Regulation S-K). Mr. Ferland’s Rule 10b5-1 trading arrangement, which is intended to satisfy the affirmative defense condi…
On April 23, 2026, Danny L. Cunningham, a member of the Company’s Board of Directors, entered into a new “Rule 10b5-1 trading arrangement” (as defined in Item 408 of Regulation S-K). Mr. Cunningham’s Rule 10b5-1 trading arrangement, which is intended to satisfy the affirmative defense conditions of …
Senior Officer Severance Plan (as amended and restated as of April 21, 2026)X
* Management contract or compensatory plan required to be filed under Item 15 of this report and Item 601 of Regulation S-K of the Securities and Exchange Commission.
Text removed vs the prior filing · source: 10-Q · 2026-03-27
During the three months ended February 28, 2026, none of the Company’s directors or officers (as defined in Rule 16a-1(f) of the Exchange Act) adopted or terminated a “Rule 10b5-l trading arrangement” or adopted or terminated a “non-Rule 10b5-1 trading arrangement” (as such terms are defined in Item…
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