AMAN — what changed in the latest 10-Q
A section-by-section comparison of AMAN'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 · 2026-08-13 vs the prior 10-Q · 2026-06-25
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +11 | −10 | ~3 | 6 |
| Market risk (Item 3) | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Controls & procedures | Text added/removed | 0 | 0 | ~2 | 1 |
| Risk factors | No material changes reported (points to the 10-K) | — | — | — | — |
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): Legal proceedings, 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 · 2026-08-13
As of June 30, 2026, the Founder Shares included an aggregate of up to 281,250 Class B ordinary shares subject to forfeiture if the over-allotment option was not exercised in full. The Founder Shares were forfeited on July 4, 2026, the expiration date of the over-allotment option, as the over-allotm…
We have neither engaged in any operations nor generated any revenues to date. Our only activities from January 13, 2026 (inception) through June 30, 2026 were organizational activities, those necessary to prepare for the initial public offering, described below, and subsequent to the closing of the …
For the three months ended June 30, 2026, we had net income of $31,732, which consisted of formation, general and administrative costs of $251,402 and share-based compensation expense of $52,290, offset by change in fair value of over-allotment option liability of $45,400 and interest earned on inve…
For the period from January 13, 2026 (inception) through June 30, 2026, we had net loss of $28,169, which consisted of formation, general and administrative costs of $311,303 and share-based compensation expense of $52,290, offset by change in fair value of over-allotment option liability of $45,400…
On May 20, 2026, we consummated the initial public offering of 7,500,000 Class A Ordinary Shares at $10.00 per public share, generating gross proceeds of $75,000,000. Simultaneously with the closing of the initial public offering, the Company consummated the sale of 300,000 private placement shares …
Text removed vs the prior filing · source: 10-Q · 2026-06-25
We have neither engaged in any operations nor generated any revenues to date. Our only activities from January 13, 2026 (inception) through March 31, 2026 were organizational activities, those necessary to prepare for the initial public offering, described below, and subsequent to the closing of the…
For the period from January 13, 2026 (inception) through March 31, 2026, we had net loss of $59,901, which consisted of formation, general and administrative expenses.
Until the consummation of the initial public offering, our only source of liquidity was an initial purchase of shares of Class B ordinary shares, par value $0.0001 per share, by the Sponsor and loans from the Sponsor. As of March 31, 2026, the Company had no cash and working capital deficit of $137,…
Subsequent to the quarterly period covered by this Quarterly Report on Form 10-Q, on May 20, 2026, we consummated the initial public offering of 7,500,000 Class A Ordinary Shares at $10.00 per public share, generating gross proceeds of $75,000,000. Simultaneously with the closing of the initial publ…
For the period from January 13, 2026 (inception) through March 31, 2026, net cash used in operating activities was $0. Net loss of $59,901 was affected by the payment of formation, general and administrative expenses paid through promissory note – related party of $56,401 and changes in operating as…
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