AGIG — what changed in the latest 10-Q
A section-by-section comparison of AGIG'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 · 2026-05-08
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +9 | −9 | ~10 | 12 |
| Market risk (Item 3) | Text added/removed | +1 | −1 | ~1 | 3 |
| Controls & procedures | Text added/removed | +1 | −1 | ~1 | 2 |
| Legal proceedings | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Risk factors | Some risk factors updated | +14 | −1 | 0 | 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): 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 · 2026-08-07
On April 1, 2026, the Company acquired 100% of the membership interests of RPD Technologies Americas, LLC (“RPD”) from Abundia Financial, LLC (“Abundia Financial”), the Company’s controlling shareholder, pursuant to a Membership Interest Purchase Agreement. RPD is an engineering and technology servi…
The acquisition was completed for an aggregate consideration of $4.8 million. As both the Company and RPD were under common control of Abundia Financial immediately before the transaction, the acquisition was accounted for as a transaction between entities under common control. Accordingly, the asse…
Revenue-RPD. The RPD segment generates revenue from engineering and process development services primarily in the energy, refining, petrochemical and renewables fuel industries. The revenue from the RPD segment increased by $1,329,110 during the three months ended June 30, 2026 compared to the three…
Cost of revenue and gross margin. Cost of revenue increased by $434,258 during three months ended June 30, 2026 compared to the three months ended June 30, 2025 and by $1,100,748 during the six months ended June 30, 2026 compared to the six months ended June 30, 2025. The increase was primarily driv…
General and Administrative Expenses. General and administrative expense increased to $3,526,135 during the three months ended June 30, 2026 from $1,351,457 during the three months ended June 30, 2025. The change in general and administrative expense was attributable to increased accounting and compl…
Text removed vs the prior filing · source: 10-Q · 2026-05-08
On April 1, 2026, the Company completed the acquisition of RPD. Pursuant to the Acquisition, the Company entered into a Membership Interest Purchase Agreement with RPD and Abundia Financial, pursuant to which the Company acquired all the issued and outstanding membership interests of RPD from Abundi…
RPD is a project development and engineering services firm focused on the design, development, scale-up, and commercialization of technologies in the refining, petrochemical, and renewable energy sectors.
Because the Acquisition closed after March 31, 2026, the results of RPD’s operations are not included in the Company’s unaudited condensed consolidated financial statements for the three months ended March 31, 2026. The Acquisition is reflected as a subsequent event and is disclosed in the notes to …
The Company expects to include the results of RPD’s operations in its consolidated financial statements beginning in the second quarter of 2026. The acquisition will be accounted for as a business combination under common control. The Company is in the process of completing the initial accounting fo…
Following the closing, the Company began integration planning and expects to incur costs associated with integrating RPD, which may include professional fees and other integration-related costs. The timing and magnitude of any such costs will depend on the pace and scope of integration activities.
Market risk (Item 3)
Text added vs the prior filing · source: 10-Q · 2026-08-07
On April 1, 2026, the Company acquired RPD Technologies Americas, LLC ("RPD"). The Company is currently integrating RPD's operations, processes, and internal control environment into its overall system of internal control over financial reporting. In accordance with applicable SEC guidance, manageme…
Text removed vs the prior filing · source: 10-Q · 2026-05-08
There were no changes to the internal control over financial reporting of the company identified in connection with the Company’s evaluation referred to above that occurred during the quarter ended March 31, 2026.
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-08-07
On April 1, 2026, the Company acquired RPD Technologies Americas, LLC ("RPD"). The Company is currently integrating RPD's operations, processes, and internal control environment into its overall system of internal control over financial reporting. In accordance with applicable SEC guidance, manageme…
Text removed vs the prior filing · source: 10-Q · 2026-05-08
There were no changes to the internal control over financial reporting of the company identified in connection with the Company’s evaluation referred to above that occurred during the quarter ended March 31, 2026.
Risk factors
Text added vs the prior filing · source: 10-Q · 2026-08-07
Except as set forth below, there have been no material changes to the risk factors disclosed in part 1, Item 1A of our annual Report on Form 10-K for the fiscal year ended December 31, 2025.
RPD success depends on its ability to successfully execute complex, first-of-a kind pilot demonstration projects for customers.
RPD’s business depends on its ability to successfully design, engineer, fabricate, commission and operate pilot plants, demonstration units and process validation programs for customers developing new and emerging technologies. Such projects are inherently complex and often involve first-of-a-kind p…
Demand for RPD’s services depends on customer capital spending and technology commercialization activity.
Demand for RPD’s engineering, fabrication, pilot plant and process validation services is influenced by capital spending, research and development budgets and commercialization activity across the energy, petrochemical, chemical, renewable fuels and industrial sectors. Reductions in customer capital…
Text removed vs the prior filing · source: 10-Q · 2026-05-08
As a smaller reporting company, we are not required to provide the information required by this item.
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