SW — what changed in the latest 10-Q
A section-by-section comparison of SW'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 · 2026-07-31 vs the prior 10-Q · 2026-05-01
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | No paragraph-level changes | 0 | 0 | 0 | 9 |
| Market risk (Item 3) | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Controls & procedures | Text added/removed | 0 | −1 | ~5 | 9 |
| Legal proceedings | Text added/removed | 0 | 0 | ~1 | 1 |
| Risk factors | No material changes reported (points to the 10-K) | — | — | — | — |
| Other information | Text added/removed | +8 | −2 | 0 | 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.
Controls & procedures
Text removed vs the prior filing · source: 10-Q · 2026-05-01
Westrock’s disclosure controls and procedures were effective.
Other information
Text added vs the prior filing · source: 10-Q · 2026-07-31
On July 29, 2026, the Company amended and restated its employment offer letter with Ben Garren, Executive Vice President &
General Counsel, dated June 27, 2024 (as previously filed with the Company’s Quarterly Report on Form 10-Q for the quarter ended
March 31, 2025) (the “Offer Letter”), to extend the term of Mr. Garren’s employment as Executive Vice President & General Counsel
through December 31, 2027, while otherwise maintaining the existing material terms and conditions of Mr. Garren’s employment as
The foregoing description is qualified in its entirety by reference to the full text of the amended and restated Offer Letter, a copy of
Text removed vs the prior filing · source: 10-Q · 2026-05-01
In the three months ended March 31, 2026, none of our directors or officers (as defined in Rule 16a-1 under the Exchange Act)
adopted, modified or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement” (as those terms are
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