BIOE — what changed in the latest 10-Q
A section-by-section comparison of BIOE'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 · 2026-05-15 vs the prior 10-Q · 2025-11-12
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +18 | −32 | ~8 | 15 |
| Market risk (Item 3) | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Controls & procedures | Text added/removed | 0 | 0 | ~4 | 4 |
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, Risk factors, 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 · 2026-05-15
Management’s Discussion and Analysis of Financial Condition and Results of Operation.
As of March 31, 2026, the Company had loans to one major shareholder (also the Company’s senior officer) of $375,173. There are no written loan agreements for these loans, which are unsecured, non-interest bearing without fixed terms of repayment, and therefore, deemed receivable on demand. Subseque…
Comparison for the three months ended March 31, 2026 and 2025
Revenues for the three months ended March 31, 2026 and 2025 were $500,537 and $22,189, respectively. We had $500,537 OEM service revenue, and nil shipping and delivery income for the three months ended March 31, 2026. We had $20,973 OEM service revenue, and $1,216 shipping and delivery income for th…
Costs of revenues for the three months ended March 31, 2026 and 2025 were $181,184 and $1,601, respectively. We had $181,184 and $1,601cost for OEM service revenue for the three months ended March 31, 2026 and 2025. The increase in cost of revenues was mainly due to increase in revenues.
Text removed vs the prior filing · source: 10-Q · 2025-11-12
As of September 30, 2025 and December 31, 2024, the Company had loans from one major shareholder (also the Company’s senior officer) of $277,196 and $577,546, respectively. As of September 30, 2025 and December 31, 2024, the Company had loan from another major shareholder for $608,631 and $608,631 f…
On May 31, 2023, the Board of Directors of the Company, approved a debt-to-equity conversion. The Company and Ms. Yan (the Company’s Chief Executive Officer also the major shareholder) agreed to a debt conversion whereby Ms. Yan receives 5,000,000 shares of the Company’s common stock in exchange for…
Comparison of continuing operations for the nine months ended September 30, 2025 and 2024
Revenues from the company’s continuing operations for the nine months ended September 30, 2025 and 2024 were $418,112 and $176,385, respectively. We had $nil product sales, $416,896 OEM service revenue, and $1,216 shipping and delivery income for the nine months ended September 30, 2025. We had $37,…
Costs of revenues from the company’s continuing operations for the nine months ended September 30, 2025 and 2024 were $133,120 and $66,206, respectively. We had $nil cost of sales for products and $133,120 cost for OEM service revenue for the nine months ended September 30, 2025. We had $20,513 cost…
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