ATPC — what changed in the latest 10-Q
A section-by-section comparison of ATPC'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 · 2026-08-14 vs the prior 10-Q · 2026-05-15
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +41 | −22 | ~15 | 60 |
| Market risk (Item 3) | Text added/removed | 0 | 0 | ~3 | 16 |
| Controls & procedures | Text added/removed | 0 | 0 | ~3 | 14 |
| Legal proceedings | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Risk factors | 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): 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 · 2026-08-14
We generated revenue of $13,693, which comprised revenue from the Company’s network marketing business of $7,996 (approximately 58.4% of revenue); $5,697 from skin care and healthcare products (approximately 41.6% of revenue) and no revenue from the operation in green energy for the three months end…
The decrease in revenue from the Company’s network marketing business was primarily due to limited product range available for sale compared to the prior year period. The decrease in revenue from the Company’s wellness and wellbeing lifestyle business was due to fewer wellness-related activities and…
Cost of revenue for the three months ended June 30, 2026 amounted to $1,923 as compared to $141,661 for the three months ended June 30, 2025, a significant decrease of $139,738, or approximately 98.6%. The decrease was due to the declined in cost of revenue in the Company’s operations in wellness an…
Gross profit for the three months ended June 30, 2026 amounted to $11,770, represented a gross margin of approximately 86.0% as compared to $65,368 for the three months ended June 30, 2025, equivalent to a gross margin of approximately 31.6%. The significant increase in gross margin was due to the C…
Our operating expenses consist of selling expenses, commission expenses and general and administrative expenses (as defined below). Total operating expenses were $562,745 for the three months ended June 30, 2026, decreased by $124,157 or approximately 18.1% from $686,902 for the three months ended J…
Text removed vs the prior filing · source: 10-Q · 2026-05-15
ASL is a limited company incorporated on August 8, 2003, under the laws of Malaysia.
We generated revenue of $273,658, which comprised revenue from the Company’s network marketing business of $12,332 (approximately 4.5% of revenue); and revenue from the Company’s operations in the provision of complementary health therapies of $252,069 (approximately 92.1% of revenue); $9,257 from s…
The decrease in revenue from the Company’s network marketing business was due to a strategic shift in focus toward other revenue streams aim at restoring growth and diversifying income sources.
Cost of revenue for the three months ended March 31, 2026 amounted to $114,249 as compared to $132,751 for the three months ended March 31, 2025, represented a decrease of $18,502 or approximately 13.9%. The decrease was due to the decrease in revenue from the Company’s network marketing business an…
Gross profit for the three months ended March 31, 2026 amounted to $159,409, represented a gross margin of 58.3% as compared to $156,286 for the three months ended March 31, 2025, equivalent to a gross margin of 54.1%. The increase in gross margin was due to the varying type of health therapies offe…
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