IOSP — what changed in the latest 10-Q
A section-by-section comparison of IOSP'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 · 2026-08-05 vs the prior 10-Q · 2026-05-08
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +32 | −11 | ~41 | 73 |
| Market risk (Item 3) | Text added/removed | +32 | −11 | ~40 | 73 |
| Controls & procedures | Text added/removed | +32 | −11 | ~40 | 73 |
| Legal proceedings | Text added/removed | +32 | −11 | ~40 | 73 |
| Risk factors | No material changes reported (points to the 10-K) | — | — | — | — |
| Other information | Text added/removed | +32 | −11 | ~40 | 73 |
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 · 2026-08-05
In May 2026, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 20264-01, Environmental Credits and Environmental Credit Obligations (Topic 818). The amendments in this ASU require disclosure on the balance sheet and within the notes to the financial statements, of…
The Americas volumes were lower due to some supply constraints and reduced demand for our personal care products, offset by a favorable price and product mix due to pricing improvements. Volumes in EMEA were higher due to increased demand for our personal care products, combined with a favorable pri…
improvements and upgrades following severe weather conditions in the first quarter.
Operating expenses: the year over year increase of $0.4 million was primarily due to higher provisions for performance-related remuneration accruals.
Sales volumes in the Americas increased year over year due to increased demand from customers, being partly offset by an adverse price and product mix. Sales volumes in EMEA increased year over year due to increased demand from customers, combining with a favorable price and product mix. Sales volum…
Text removed vs the prior filing · source: 10-Q · 2026-05-08
There have been no recently issued accounting pronouncements.
Volumes for the Americas were lower due to reduced demand for our personal care products, partly offset by a favorable price and product mix due to pricing improvements. Volumes in EMEA were lower, combined with an adverse price and product mix driven by higher demand for lower priced products. ASPA…
Operating expenses: the year over year increase of $2.2 million year over year was primarily due to adverse movements to the provisions for doubtful debts driven by our aged debtor accounting policy, together with increased research and development expenses.
Sales volumes in all our regions increased year over year due to increased demand from customers. All our regions were impacted by an adverse price and product mix due to higher sales of lower priced products. AvGas volumes were lower than the prior year due to variations in the demand from customer…
Net sales: have increased year over year by $0.1 million. Sales in the Americas were higher year over year, being partly outweighed by lower sales in EMEA. The majority of our customer activity is concentrated in the Americas region.
Market risk (Item 3)
Text added vs the prior filing · source: 10-Q · 2026-08-05
In May 2026, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 20264-01, Environmental Credits and Environmental Credit Obligations (Topic 818). The amendments in this ASU require disclosure on the balance sheet and within the notes to the financial statements, of…
The Americas volumes were lower due to some supply constraints and reduced demand for our personal care products, offset by a favorable price and product mix due to pricing improvements. Volumes in EMEA were higher due to increased demand for our personal care products, combined with a favorable pri…
improvements and upgrades following severe weather conditions in the first quarter.
Operating expenses: the year over year increase of $0.4 million was primarily due to higher provisions for performance-related remuneration accruals.
Sales volumes in the Americas increased year over year due to increased demand from customers, being partly offset by an adverse price and product mix. Sales volumes in EMEA increased year over year due to increased demand from customers, combining with a favorable price and product mix. Sales volum…
Text removed vs the prior filing · source: 10-Q · 2026-05-08
There have been no recently issued accounting pronouncements.
Volumes for the Americas were lower due to reduced demand for our personal care products, partly offset by a favorable price and product mix due to pricing improvements. Volumes in EMEA were lower, combined with an adverse price and product mix driven by higher demand for lower priced products. ASPA…
Operating expenses: the year over year increase of $2.2 million year over year was primarily due to adverse movements to the provisions for doubtful debts driven by our aged debtor accounting policy, together with increased research and development expenses.
Sales volumes in all our regions increased year over year due to increased demand from customers. All our regions were impacted by an adverse price and product mix due to higher sales of lower priced products. AvGas volumes were lower than the prior year due to variations in the demand from customer…
Net sales: have increased year over year by $0.1 million. Sales in the Americas were higher year over year, being partly outweighed by lower sales in EMEA. The majority of our customer activity is concentrated in the Americas region.
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-08-05
In May 2026, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 20264-01, Environmental Credits and Environmental Credit Obligations (Topic 818). The amendments in this ASU require disclosure on the balance sheet and within the notes to the financial statements, of…
The Americas volumes were lower due to some supply constraints and reduced demand for our personal care products, offset by a favorable price and product mix due to pricing improvements. Volumes in EMEA were higher due to increased demand for our personal care products, combined with a favorable pri…
improvements and upgrades following severe weather conditions in the first quarter.
Operating expenses: the year over year increase of $0.4 million was primarily due to higher provisions for performance-related remuneration accruals.
Sales volumes in the Americas increased year over year due to increased demand from customers, being partly offset by an adverse price and product mix. Sales volumes in EMEA increased year over year due to increased demand from customers, combining with a favorable price and product mix. Sales volum…
Text removed vs the prior filing · source: 10-Q · 2026-05-08
There have been no recently issued accounting pronouncements.
Volumes for the Americas were lower due to reduced demand for our personal care products, partly offset by a favorable price and product mix due to pricing improvements. Volumes in EMEA were lower, combined with an adverse price and product mix driven by higher demand for lower priced products. ASPA…
Operating expenses: the year over year increase of $2.2 million year over year was primarily due to adverse movements to the provisions for doubtful debts driven by our aged debtor accounting policy, together with increased research and development expenses.
Sales volumes in all our regions increased year over year due to increased demand from customers. All our regions were impacted by an adverse price and product mix due to higher sales of lower priced products. AvGas volumes were lower than the prior year due to variations in the demand from customer…
Net sales: have increased year over year by $0.1 million. Sales in the Americas were higher year over year, being partly outweighed by lower sales in EMEA. The majority of our customer activity is concentrated in the Americas region.
Legal proceedings
Text added vs the prior filing · source: 10-Q · 2026-08-05
In May 2026, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 20264-01, Environmental Credits and Environmental Credit Obligations (Topic 818). The amendments in this ASU require disclosure on the balance sheet and within the notes to the financial statements, of…
The Americas volumes were lower due to some supply constraints and reduced demand for our personal care products, offset by a favorable price and product mix due to pricing improvements. Volumes in EMEA were higher due to increased demand for our personal care products, combined with a favorable pri…
improvements and upgrades following severe weather conditions in the first quarter.
Operating expenses: the year over year increase of $0.4 million was primarily due to higher provisions for performance-related remuneration accruals.
Sales volumes in the Americas increased year over year due to increased demand from customers, being partly offset by an adverse price and product mix. Sales volumes in EMEA increased year over year due to increased demand from customers, combining with a favorable price and product mix. Sales volum…
Text removed vs the prior filing · source: 10-Q · 2026-05-08
There have been no recently issued accounting pronouncements.
Volumes for the Americas were lower due to reduced demand for our personal care products, partly offset by a favorable price and product mix due to pricing improvements. Volumes in EMEA were lower, combined with an adverse price and product mix driven by higher demand for lower priced products. ASPA…
Operating expenses: the year over year increase of $2.2 million year over year was primarily due to adverse movements to the provisions for doubtful debts driven by our aged debtor accounting policy, together with increased research and development expenses.
Sales volumes in all our regions increased year over year due to increased demand from customers. All our regions were impacted by an adverse price and product mix due to higher sales of lower priced products. AvGas volumes were lower than the prior year due to variations in the demand from customer…
Net sales: have increased year over year by $0.1 million. Sales in the Americas were higher year over year, being partly outweighed by lower sales in EMEA. The majority of our customer activity is concentrated in the Americas region.
Other information
Text added vs the prior filing · source: 10-Q · 2026-08-05
In May 2026, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 20264-01, Environmental Credits and Environmental Credit Obligations (Topic 818). The amendments in this ASU require disclosure on the balance sheet and within the notes to the financial statements, of…
The Americas volumes were lower due to some supply constraints and reduced demand for our personal care products, offset by a favorable price and product mix due to pricing improvements. Volumes in EMEA were higher due to increased demand for our personal care products, combined with a favorable pri…
improvements and upgrades following severe weather conditions in the first quarter.
Operating expenses: the year over year increase of $0.4 million was primarily due to higher provisions for performance-related remuneration accruals.
Sales volumes in the Americas increased year over year due to increased demand from customers, being partly offset by an adverse price and product mix. Sales volumes in EMEA increased year over year due to increased demand from customers, combining with a favorable price and product mix. Sales volum…
Text removed vs the prior filing · source: 10-Q · 2026-05-08
There have been no recently issued accounting pronouncements.
Volumes for the Americas were lower due to reduced demand for our personal care products, partly offset by a favorable price and product mix due to pricing improvements. Volumes in EMEA were lower, combined with an adverse price and product mix driven by higher demand for lower priced products. ASPA…
Operating expenses: the year over year increase of $2.2 million year over year was primarily due to adverse movements to the provisions for doubtful debts driven by our aged debtor accounting policy, together with increased research and development expenses.
Sales volumes in all our regions increased year over year due to increased demand from customers. All our regions were impacted by an adverse price and product mix due to higher sales of lower priced products. AvGas volumes were lower than the prior year due to variations in the demand from customer…
Net sales: have increased year over year by $0.1 million. Sales in the Americas were higher year over year, being partly outweighed by lower sales in EMEA. The majority of our customer activity is concentrated in the Americas region.
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