ESMR — what changed in the latest 10-Q
A section-by-section comparison of ESMR'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 · 2026-06-29 vs the prior 10-Q · 2026-04-14
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +10 | −14 | ~14 | 23 |
| Controls & procedures | Text added/removed | 0 | 0 | ~1 | 2 |
| 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 · 2026-06-29
Results of Operations for the nine months ended May 31, 2026 as compared to the nine months ended May 31, 2025
For the nine months ended May 31, 2026, the Company generated total revenue of $37,710 from selling services to its customers.
For the nine months ended May 31, 2025, the Company generated total revenue of $20,101 from selling services to its customers.
Total operating expenses for the nine months ended May 31, 2026 were $118,744. The operating expenses included bank service charges ($137), Amortization Expense ($26,070), Legal & Professional Fees ($2,366), Legal & Professional Services ($47,403), Postage and Delivery ($40), Business Licenses and P…
Total operating expenses for the nine months ended May 31, 2025 were $84,770. The operating expenses included bank service charges ($104), Amortization Expense ($26,070), Legal & Professional Fees ($3,993), Legal & Professional Services ($38,287), Business Licenses and Permits ($220), Postage and De…
Text removed vs the prior filing · source: 10-Q · 2026-04-14
The net loss for the three months ended February 28, 2026 was $42,486.
The net loss for the three months ended February 28, 2025 was $23,014.
Results of Operations for the six months ended February 28, 2026 as compared to the three months ended February 28, 2025
For the six months ended February 28, 2026, the Company generated total revenue of $29,760 from selling services to its customers.
For the six months ended February 28, 2025, the Company generated total revenue of $10,303 from selling services to its customers.
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