OEC — what changed in the latest 10-Q
A section-by-section comparison of OEC'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 · 2026-05-06 vs the prior 10-Q · 2025-11-04
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +63 | −80 | ~15 | 46 |
| Market risk (Item 3) | Text added/removed | 0 | 0 | ~1 | 0 |
| Controls & procedures | Text added/removed | 0 | 0 | ~2 | 0 |
| Legal proceedings | Text added/removed | 0 | 0 | ~2 | 0 |
| Risk factors | No material changes reported (points to the 10-K) | — | — | — | — |
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): 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 · 2026-05-06
We prepare our financial statements in accordance with accounting principles generally accepted in the United States (“GAAP”).
Income (loss) before earnings in affiliated companies and income taxes (3.3)17.5(20.8)(118.9)
Earnings in affiliated companies, net of tax0.10.5(0.4)(80.0)
Total other comprehensive income, net of tax5.2 1.0 4.2 420.0
For the three months ended March 31, 2026 compared to three months ended March 31, 2025
Text removed vs the prior filing · source: 10-Q · 2025-11-04
The table below presents our historical results derived from our Condensed Consolidated Financial Statements for the periods indicated.
Three Months Ended September 30,Nine Months Ended September 30,
The following table presents reconciliation of Net income (loss) to EBITDA and Adjusted EBITDA:
Three Months Ended September 30,Nine Months Ended September 30,
Add back Depreciation of property, plant and equipment and amortization of intangible assets and right of use assets33.7 30.8 2.9 9.4 97.2 90.0 7.2 8.0
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