LINK — what changed in the latest 10-Q
A section-by-section comparison of LINK'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 · 2026-08-13 vs the prior 10-Q · 2026-05-14
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +9 | −4 | ~9 | 14 |
| Controls & procedures | Text added/removed | 0 | 0 | ~2 | 3 |
| Risk factors | No material changes reported (points to the 10-K) | — | — | — | — |
| Other information | Text added/removed | 0 | 0 | ~1 | 0 |
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), Legal proceedings
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 · 2026-08-13
Other income/expense consists of non-operating income and expenses, such as gains and losses on marketable securities, foreign currency transaction gains and losses, interest income and expense, and other non-operating income and expenses. Other income/expense for the three months ended June 30, 202…
Revenues were up in the six months ended June 30, 2026 compared to the six months ended June 30, 2025 for customers in the medical and automotive markets and for customers of our standard products and were down for customers in the industrial market. The increase in revenue from customers in the med…
Gross profit was up during the six months ended June 30, 2026 compared to the six months ended June 30, 2025 due primarily to higher revenues, and gross margin percentage increased due to favorable changes in our product and customer mix.
Engineering and R&D costs for the six months ended June 30, 2026 were down compared to the six months ended June 30, 2025 due to lower engineering employee and consultant compensation costs.
Selling, general and administrative costs for the six months ended June 30, 2026 were up compared to the six months ended June 30, 2025 due to higher costs for compensation, professional fees and consultants.
Text removed vs the prior filing · source: 10-Q · 2026-05-14
instruments at the facility in Fremont, California. Our vertically integrated manufacturing approach allows us to maintain control over proprietary processes, quality standards, and supply chain responsiveness.
Other income (expense) consists of non-operating income and expenses, such as gains and losses on marketable securities, foreign currency transaction gains and losses, interest income and expense, and other non-operating income and expenses. Other income (expense) for the three months ended March 31…
Cash requirements for working capital, capital expenditures, and acquisition activities have historically been funded from our cash balances, cash generated from operations, and issuances of equity securities. As of March 31, 2026, we had cash and cash equivalents of $2.1 million, working capital of…
No cash was provided by or used in investing activities for the three months ended March 31, 2026. Net cash used in investing activities of $29,000 for the three months ended March 31, 2025 consisted of purchases of property, plant, and equipment.
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