CLOQ — what changed in the latest 10-Q
A section-by-section comparison of CLOQ'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 · 2026-08-19 vs the prior 10-Q · 2026-05-15
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +17 | −7 | ~7 | 12 |
| Market risk (Item 3) | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Controls & procedures | Text added/removed | 0 | 0 | ~1 | 1 |
| Legal proceedings | No paragraph-level changes | 0 | 0 | 0 | 2 |
| Risk factors | No paragraph-level changes | 0 | 0 | 0 | 3 |
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 · 2026-08-19
This change in the Company’s financial condition can be primarily attributed to an increase in intangible assets of $288,997 due to the capitalization of the CyberloQ Platform, website development, the acquisition of patents, and an increase in the Company’s prepaid expense from $34,620 to $45,366. …
The Company’s operating expenses were $115,283 for the three months ended June 30, 2026 as compared to $163,269 for the three months ended June 30, 2025. This decrease in operating expenses was primarily due to a decrease in professional fees which was $26,966 for the three months ended June 30, 202…
Travel expenses were $2,115 for the three months ended June 30, 2026 as compared to $220 for the three months ended June 30, 2025.
Office supplies and expenses were $4,124 for the three months ended June 30, 2026 as compared to $3,075 for the three months ended June 30, 2025.
Finally, there were no material changes in the Company’s rent, officer compensation and amortization expenses in the three months ended June 30, 2026 as compared to the three months ended June 30, 2026.
Text removed vs the prior filing · source: 10-Q · 2026-05-15
This change in the Company’s financial condition can be primarily attributed to a decrease in cash from $261,987 as of December 31, 2025 to $10,098 as of March 31, 2026. This reduction in current assets was partially offset by an increase in intangible assets of $149,602 due to the capitalization of…
The Company’s operating expenses were $185,008 for the three months ended March 31, 2026 as compared to $266,992 for the three months ended March 31, 2025. This decrease in operating expenses was primarily due to an increase in professional fees which was $80,932 for the three months ended March 31,…
Travel expenses were $0 for the three months ended March 31, 2026 as compared to $10,119 for the three months ended March 31, 2025.
There was a decrease in computer and internet expense which was $27,758 for the three months ended March 31, 2026 compared to $30,143 for the three months ended March 31, 2025.
Office supplies and expenses were $4,263 for the three months ended March 31, 2026 as compared to $6,904 for the three months ended March 31, 2025.
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