ALLE — what changed in the latest 10-Q
A section-by-section comparison of ALLE'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 · 2026-07-23 vs the prior 10-Q · 2026-04-28
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +49 | −21 | ~36 | 71 |
| Market risk (Item 3) | Text added/removed | +1 | −1 | ~6 | 16 |
| Controls & procedures | Text added/removed | +1 | −1 | ~5 | 16 |
| Legal proceedings | Text added/removed | +1 | −1 | ~3 | 16 |
| Risk factors | No material changes reported (points to the 10-K) | — | — | — | — |
| Other information | Text added/removed | +1 | −1 | ~1 | 12 |
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 · 2026-07-23
During the six months ended June 30, 2026, we paid dividends of $1.10 per ordinary share to shareholders.
The increase in Operating margin was driven by favorable volume/product mix and pricing and productivity improvements in excess of inflation and investment spending. These increases were partially offset by higher acquisition, integration and
restructuring expenses, unfavorable foreign currency exchange rate movements, inclusive of transactional foreign currency and the unfavorable impact on operating margin from acquisitions, net of divestitures.
Net periodic pension and postretirement benefit cost, less service cost3.9 0.1
Net periodic pension and postretirement benefit cost, less service cost for the three months ended June 30, 2026 includes a one-time $3.7 million settlement charge related to a U.S. defined benefit pension plan.
Text removed vs the prior filing · source: 10-Q · 2026-04-28
During the three months ended March 31, 2026, we paid dividends of $0.55 per ordinary share to shareholders and repurchased approximately 0.3 million shares for $40.6 million.
The decrease in Operating margin was driven by higher acquisition, integration and restructuring expenses, unfavorable volume/product mix, unfavorable foreign currency exchange rate movements, inclusive of transactional foreign currency, the
unfavorable impact on operating margin from acquisitions/divestitures and inflation and investment spending in excess of pricing and productivity improvements.
The effective income tax rates for the three months ended March 31, 2026 and 2025, were 19.5% and 15.4%, respectively. The increase in effective income tax rate compared to 2025 is primarily due to discrete items in the prior year, including the amounts recognized for uncertain tax positions, as wel…
The increase in Net revenues was driven by improved pricing, the favorable impact of acquisitions and favorable foreign currency exchange rate movements. These increases were partially offset by lower volumes.
Market risk (Item 3)
Text added vs the prior filing · source: 10-Q · 2026-07-23
During the three months ended June 30, 2026, no director or officer of the Company adopted or terminated a "Rule 10b5-1 trading arrangement" or "non-Rule 10b5-1 trading arrangement," as each term is defined in item 408(a) of Regulation S-K.
Text removed vs the prior filing · source: 10-Q · 2026-04-28
On March 11, 2026, Nickolas A. Musial, Vice President, Controller, Chief Accounting Officer and Treasurer, entered into a trading plan intended to satisfy the affirmative defense of Rule 10b5-1(c) under the Exchange Act. The trading plan was established during an open window period and provides for …
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-07-23
During the three months ended June 30, 2026, no director or officer of the Company adopted or terminated a "Rule 10b5-1 trading arrangement" or "non-Rule 10b5-1 trading arrangement," as each term is defined in item 408(a) of Regulation S-K.
Text removed vs the prior filing · source: 10-Q · 2026-04-28
On March 11, 2026, Nickolas A. Musial, Vice President, Controller, Chief Accounting Officer and Treasurer, entered into a trading plan intended to satisfy the affirmative defense of Rule 10b5-1(c) under the Exchange Act. The trading plan was established during an open window period and provides for …
Legal proceedings
Text added vs the prior filing · source: 10-Q · 2026-07-23
During the three months ended June 30, 2026, no director or officer of the Company adopted or terminated a "Rule 10b5-1 trading arrangement" or "non-Rule 10b5-1 trading arrangement," as each term is defined in item 408(a) of Regulation S-K.
Text removed vs the prior filing · source: 10-Q · 2026-04-28
On March 11, 2026, Nickolas A. Musial, Vice President, Controller, Chief Accounting Officer and Treasurer, entered into a trading plan intended to satisfy the affirmative defense of Rule 10b5-1(c) under the Exchange Act. The trading plan was established during an open window period and provides for …
Other information
Text added vs the prior filing · source: 10-Q · 2026-07-23
During the three months ended June 30, 2026, no director or officer of the Company adopted or terminated a "Rule 10b5-1 trading arrangement" or "non-Rule 10b5-1 trading arrangement," as each term is defined in item 408(a) of Regulation S-K.
Text removed vs the prior filing · source: 10-Q · 2026-04-28
On March 11, 2026, Nickolas A. Musial, Vice President, Controller, Chief Accounting Officer and Treasurer, entered into a trading plan intended to satisfy the affirmative defense of Rule 10b5-1(c) under the Exchange Act. The trading plan was established during an open window period and provides for …
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