COCH — what changed in the latest 10-Q

Text added vs the prior filing · source: 10-Q · 2026-08-10

• You should read the following discussion and analysis of our financial condition and results of operations together with our unaudited condensed consolidated financial statements as of June 30, 2026 and December 31, 2025, and the three and six months ended June 30, 2026 and 2025, together with the n…

• Our PMA submission will occur as modular submissions so that completed sections can be provided to the FDA for review, rather than waiting to compile and submit the entire submission at once. We expect to submit a total of four modules, with the final module containing final clinical trial data. By …

• Change in fair value of forward purchase agreement warrant liability 23 37 (14) (37.8)%

• Loss on offering and change in fair value of private warrant liability (838) - (838) N/M

• Change in fair value of publicly traded warrant liability 236 (32) 268 (837.5)%

Text removed vs the prior filing · source: 10-Q · 2026-05-11

• As described above, Envoy Medical entered into a business combination agreement with Anzu Special Acquisition Corp I (“Anzu”) on April 17, 2023 (as amended, the “Business Combination Agreement”). The transactions under the Business Combination Agreement (collectively, the “Business Combination”) wer…

• You should read the following discussion and analysis of our financial condition and results of operations together with our unaudited condensed consolidated financial statements as of March 31, 2026 and December 31, 2025, and the three months ended March 31, 2026 and 2025, together with the notes t…

• Comparison of the three months ended March 31, 2026 and 2025

• Change in fair value of forward purchase agreement warrant liability (13) 421 (434) (103.1)%

• Loss on offering and change in fair value of private warrant liability 2,005 - 2,005 -

Text added vs the prior filing · source: 10-Q · 2026-08-10

• ●designing, documenting and implementing formal accounting policies and procedures, and corresponding processes and controls over significant accounts and disclosure;

• ●designing, documenting, and implementing security management and change management policies and controls over information technology systems, including adjusting user access levels and implementing external logging on activity and periodic review of such logs; and

Text removed vs the prior filing · source: 10-Q · 2026-05-11

• ●The Company has limited personnel with accounting knowledge, experience and training to appropriately analyze, record and disclose certain accounting matters to provide reasonable assurance of preventing material misstatements.

• ●hiring additional accounting and financial reporting personnel and consultants with appropriate technical accounting knowledge and public company experience in financial reporting;

• ●designing, documenting and implementing effective processes and controls over significant accounts and disclosure;

• ●designing, documenting, and implementing security management and change management controls over information technology systems, including adjusting user access levels and implementing external logging on activity and periodic review of such logs; and