OCFC — what changed in the latest 10-Q
A section-by-section comparison of OCFC'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 · 2026-05-01
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +86 | −67 | ~16 | 23 |
| Market risk (Item 3) | Text added/removed | +1 | −1 | ~3 | 5 |
| Controls & procedures | Text added/removed | +82 | −46 | ~45 | 94 |
| Legal proceedings | No paragraph-level changes | 0 | 0 | 0 | 1 |
| 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.
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
Net (loss) income attributable to OceanFirst Financial Corp.(3,029)20,506 19,046
Net (loss) income available to common stockholders(3,029)20,506 16,200
Allowance for loan credit losses as a percent of total loans receivable (9)
Non-performing loans as a percent of total loans receivable (9) (10)
(2) The number of shares outstanding and all common share-related calculations, including earnings per share, and book value per share, are calculated using both common stock and NVCE Stock, which are participating securities. All NVCE shares presented in this document are reported on an as-converte…
Text removed vs the prior filing · source: 10-Q · 2026-05-01
(dollars in thousands, except per share amounts)March 31, 2026December 31, 2025March 31, 2025
Net income attributable to OceanFirst Financial Corp.20,506 13,093 21,509
Net income available to common stockholders20,506 13,093 20,505
Allowance for loan credit losses as a percent of total non-performing loans (9) (10)
Non-performing loans as a percent of total loans receivable (8) (9)
Market risk (Item 3)
Text added vs the prior filing · source: 10-Q · 2026-08-07
The net interest income sensitivity results indicate that at June 30, 2026, the Company was modestly liability sensitive, and the measures of EVE and net interest income at risk increased in rising rate scenarios from December 31, 2025 to June 30, 2026. The change in sensitivity between June 30, 202…
Text removed vs the prior filing · source: 10-Q · 2026-05-01
The net interest income sensitivity results indicate that at March 31, 2026, the Company was modestly liability sensitive, and the measure of EVE at risk decreased in both rising and falling rate scenarios from December 31, 2025 to March 31, 2026. The change in sensitivity between March 31, 2026 and…
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-08-07
SEC guidance permits that an assessment of internal controls over financial reporting of a recently acquired business may be excluded from management’s evaluation of disclosure controls and procedures for up to a year from the date of acquisition, and management has excluded Flushing from its report…
Debt securities available-for-sale, at estimated fair value2,067,668 1,231,827
Securities sold under agreements to repurchase with customers61,329 54,434
Preferred stock, $0.01 par value, $1,000 liquidation preference, 5,000,000 shares authorized, no shares issued at June 30, 2026 and December 31, 2025, respectively
For the Three Months Ended June 30,For the Six Months Ended June 30,
Text removed vs the prior filing · source: 10-Q · 2026-05-01
Debt securities available-for-sale, at estimated fair value1,181,087 1,231,827
Securities sold under agreements to repurchase with customers67,249 54,434
Preferred stock, $0.01 par value, $1,000 liquidation preference, 5,000,000 shares authorized, no shares issued at March 31, 2026 and December 31, 2025, respectively
Net interest income after provision for credit losses93,709 81,312
Net income attributable to OceanFirst Financial Corp.20,506 21,509
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