ACCO — what changed in the latest 10-Q
A section-by-section comparison of ACCO'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 · 2026-10-30 vs the prior 10-Q · 2026-07-31
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +11 | −10 | ~39 | 22 |
| Controls & procedures | Text added/removed | 0 | 0 | ~2 | 0 |
| Legal proceedings | Text added/removed | +1 | −2 | 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.
Not shown (absent or not faithfully extractable): Market risk (Item 3)
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 · 2026-10-30
During the third quarter, our net sales decreased $3.4 million, or 0.9 percent, compared to the prior year's third quarter. The net sales decrease reflects lower demand for technology peripherals globally, partially offset by sales from the EPOS acquisition and favorable foreign exchange.
We reported operating income of $30.3 million in the third quarter, compared to $26.0 million in the prior year's third quarter. The increase reflects the net impact of the tariff refunds of $15.1 million and the positive impact of global cost reductions, partially offset by lower sales volume globa…
For the three months ended September 30, 2026, operating income increased $4.3 million or 16.5 percent. The quarter benefited from $15.1 million in net tariff refunds and the benefit of cost reductions, which was partly offset by lower volumes globally on comparable sales and a reserve for a custome…
For the three months ended September 30, 2026, operating income increased $0.7 million, or 2.8 percent. The current year quarter benefited from the net impact of the tariff refunds of $18.3 million and cost savings, partly offset by lower volumes and a reserve for a customer liquidation.
For the nine months ended September 30, 2026, operating income increased $8.9 million, or 13.4 percent, primarily driven by the net impact of the tariff refunds of $18.3 million, cost savings, partly offset by lower volumes, a reserve for a customer liquidation and the prior year gain on the sale of…
Text removed vs the prior filing · source: 10-Q · 2026-07-31
During the second quarter, our net sales increased $20.3 million, or 5.1 percent, compared to the prior year's second quarter. The net sales increase reflects the acquisition of EPOS and favorable foreign exchange. Growth in the Americas segment's learning and creative category was partially offset …
We reported operating income of $30.3 million in the second quarter, compared to $33.0 million in the prior year's second quarter. The decline reflects the gain on sale of property in the prior year, as well as the amortization of inventory step-up and a Brazil indirect tax in the current year, whic…
For the three months ended June 30, 2026, operating income decreased $2.7 million or 8.2 percent. The quarter was impacted by the amortization of inventory step-up and a Brazil indirect tax in the current year, partially offset by a reduction in restructuring expense. The prior year quarter benefite…
For the three months ended June 30, 2026, we reported operating income of $46.4 million, compared to operating income of $40.7 million. The current year quarter benefited from cost savings and higher sales volume, partly offset by the prior year gain on sale of our Sidney, New York facility of $5.7 …
For the six months ended June 30, 2026, operating income increased $8.2 million primarily driven by cost savings and the acquisition of EPOS, partly offset the prior year gain on the sale of our Sidney, New York facility.
Legal proceedings
Text added vs the prior filing · source: 10-Q · 2026-10-30
It is the opinion of management that the ultimate resolution of currently outstanding matters will not have a material adverse effect on our financial condition, results of operations or cash flow. However, there is no assurance that we will ultimately be successful in our defense of any of these ma…
Text removed vs the prior filing · source: 10-Q · 2026-07-31
It is the opinion of management that the ultimate resolution of currently outstanding matters will not have a material adverse effect on our financial condition, results of operations or cash flow. However, there is no assurance that we will ultimately be
successful in our defense of any of these matters or that an adverse outcome in any matter will not affect our results of operations, financial condition or cash flow. Further, future claims, lawsuits and legal proceedings could materially and adversely affect our business, reputation, results of op…
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