MAN — what changed in the latest 10-Q
A section-by-section comparison of MAN'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 · 2026-08-07 vs the prior 10-Q · 2026-05-08
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +131 | −59 | ~56 | 85 |
| Market risk (Item 3) | Text added/removed | +131 | −59 | ~56 | 84 |
| Controls & procedures | Text added/removed | +131 | −59 | ~56 | 84 |
| Risk factors | No material changes reported (points to the 10-K) | — | — | — | — |
| Other information | Text added/removed | +131 | −59 | ~56 | 84 |
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
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 · 2026-08-07
Selling and administrative expenses, excluding impairment charges
Consolidated Statements of Comprehensive Income (Loss) (Unaudited)
Translation adjustments of long-term intercompany loans, net of income taxes of $0.0, $0.0, $0.0 and $0.1, respectively
Adjustments on derivative instruments, net of income taxes of $4.0, $(32.5), $9.0 and $(44.2), respectively
Defined benefit pension plans and retiree health care plan, net of income taxes of $0.1, $(1.8), $0.2 and $(0.1), respectively
Text removed vs the prior filing · source: 10-Q · 2026-05-08
Adjustments on derivative instruments, net of income taxes of $5.0 and $(11.7), respectively
Defined benefit pension plans and retiree health care plan, net of income taxes of $0.1 and $1.7, respectively
We have an allowance for credit losses recorded as an estimate of the accounts receivable balance that may not be collected. This allowance is calculated on an entity-by-entity basis with consideration of historical write-off experience, age of receivables, market conditions, and a specific review f…
A rollforward of our allowance for credit losses is shown below:
On April 30, 2026, the Company completed the sale of its Jefferson Wells U.S. business, a non-core finance and accounting business in the United States, which is part of our Americas segment, for a transaction value of $100 million. Net cash proceeds at closing approximated $88 million after working…
Market risk (Item 3)
Text added vs the prior filing · source: 10-Q · 2026-08-07
Selling and administrative expenses, excluding impairment charges
Consolidated Statements of Comprehensive Income (Loss) (Unaudited)
Translation adjustments of long-term intercompany loans, net of income taxes of $0.0, $0.0, $0.0 and $0.1, respectively
Adjustments on derivative instruments, net of income taxes of $4.0, $(32.5), $9.0 and $(44.2), respectively
Defined benefit pension plans and retiree health care plan, net of income taxes of $0.1, $(1.8), $0.2 and $(0.1), respectively
Text removed vs the prior filing · source: 10-Q · 2026-05-08
Adjustments on derivative instruments, net of income taxes of $5.0 and $(11.7), respectively
Defined benefit pension plans and retiree health care plan, net of income taxes of $0.1 and $1.7, respectively
We have an allowance for credit losses recorded as an estimate of the accounts receivable balance that may not be collected. This allowance is calculated on an entity-by-entity basis with consideration of historical write-off experience, age of receivables, market conditions, and a specific review f…
A rollforward of our allowance for credit losses is shown below:
On April 30, 2026, the Company completed the sale of its Jefferson Wells U.S. business, a non-core finance and accounting business in the United States, which is part of our Americas segment, for a transaction value of $100 million. Net cash proceeds at closing approximated $88 million after working…
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-08-07
Selling and administrative expenses, excluding impairment charges
Consolidated Statements of Comprehensive Income (Loss) (Unaudited)
Translation adjustments of long-term intercompany loans, net of income taxes of $0.0, $0.0, $0.0 and $0.1, respectively
Adjustments on derivative instruments, net of income taxes of $4.0, $(32.5), $9.0 and $(44.2), respectively
Defined benefit pension plans and retiree health care plan, net of income taxes of $0.1, $(1.8), $0.2 and $(0.1), respectively
Text removed vs the prior filing · source: 10-Q · 2026-05-08
Adjustments on derivative instruments, net of income taxes of $5.0 and $(11.7), respectively
Defined benefit pension plans and retiree health care plan, net of income taxes of $0.1 and $1.7, respectively
We have an allowance for credit losses recorded as an estimate of the accounts receivable balance that may not be collected. This allowance is calculated on an entity-by-entity basis with consideration of historical write-off experience, age of receivables, market conditions, and a specific review f…
A rollforward of our allowance for credit losses is shown below:
On April 30, 2026, the Company completed the sale of its Jefferson Wells U.S. business, a non-core finance and accounting business in the United States, which is part of our Americas segment, for a transaction value of $100 million. Net cash proceeds at closing approximated $88 million after working…
Other information
Text added vs the prior filing · source: 10-Q · 2026-08-07
Selling and administrative expenses, excluding impairment charges
Consolidated Statements of Comprehensive Income (Loss) (Unaudited)
Translation adjustments of long-term intercompany loans, net of income taxes of $0.0, $0.0, $0.0 and $0.1, respectively
Adjustments on derivative instruments, net of income taxes of $4.0, $(32.5), $9.0 and $(44.2), respectively
Defined benefit pension plans and retiree health care plan, net of income taxes of $0.1, $(1.8), $0.2 and $(0.1), respectively
Text removed vs the prior filing · source: 10-Q · 2026-05-08
Adjustments on derivative instruments, net of income taxes of $5.0 and $(11.7), respectively
Defined benefit pension plans and retiree health care plan, net of income taxes of $0.1 and $1.7, respectively
We have an allowance for credit losses recorded as an estimate of the accounts receivable balance that may not be collected. This allowance is calculated on an entity-by-entity basis with consideration of historical write-off experience, age of receivables, market conditions, and a specific review f…
A rollforward of our allowance for credit losses is shown below:
On April 30, 2026, the Company completed the sale of its Jefferson Wells U.S. business, a non-core finance and accounting business in the United States, which is part of our Americas segment, for a transaction value of $100 million. Net cash proceeds at closing approximated $88 million after working…
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