OYSER — what changed in the latest 10-Q
A section-by-section comparison of OYSER'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 · 2026-11-04 vs the prior 10-Q · 2026-08-06
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +4 | −1 | ~17 | 20 |
| Market risk (Item 3) | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Controls & procedures | Text added/removed | 0 | 0 | ~2 | 1 |
| 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 · 2026-11-04
The decrease in the net income for the three months ended September 30, 2026 compared to the three months ended September 30, 2025 was largely attributable to the decrease in the interest earned on investments held in the Trust Account due to the changes in the interest rates on the U.S. Treasury bi…
For the nine months ended September 30, 2025, we had net income of $3,474,890, which consisted of interest income on investments held in the Trust Account of $3,779,851, offset by formation, and general and administrative costs of $304,961.
On July 15, 2026, we entered into an agreement with a financial advisor to assist us on a non-exclusive basis in our search for a target for a Business Combination.
Subject to the terms and conditions of the agreement, upon the closing of a Business Combination with a target introduced by the financial advisor, we shall pay a fee of up to $5,000,000 (but no less than $750,000), of which up to 50% of such fee may be payable in shares of the Company upon the sati…
Text removed vs the prior filing · source: 10-Q · 2026-08-06
For the six months ended June 30, 2026, we had net income of $4,292,123, which consists of interest earned on investments held in the Trust Account of $4,602,910, offset by formation, general and administrative costs of $310,787.
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