COSG — what changed in the latest 10-Q
A section-by-section comparison of COSG'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 · 2025-05-15 vs the prior 10-Q · 2024-11-12
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +79 | −164 | ~22 | 87 |
| Market risk (Item 3) | Text added/removed | +79 | −164 | ~21 | 87 |
| Controls & procedures | Text added/removed | +79 | −164 | ~21 | 87 |
| Legal proceedings | Text added/removed | +79 | −164 | ~21 | 87 |
| Risk factors | Some risk factors updated | +79 | −164 | ~21 | 87 |
| Other information | Text added/removed | +79 | −164 | ~20 | 87 |
Counts are paragraphs; added/removed means text added or removed vs the prior filing — no direction or judgement implied.
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 · 2025-05-15
Accumulated other comprehensive income (loss) 16,602 (2,149)
LOSS FROM CONTINUING OPERATIONS BEFORE INCOME TAXES (51,148) (148,692)
Net loss attributable to common shareholders (51,148) (1,040,190)
These accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial statements and Article 8 of Regulation S-X. They do not include all of the infor…
In preparing these unaudited condensed consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the periods reported. Actual results may differ from these estimates. …
Text removed vs the prior filing · source: 10-Q · 2024-11-12
Net cash provided by (used in) financing activities – Continuing operations 268,344 (626,693)
Net cash used in financing activities – Discontinued operations - (739,800)
No. of shares Amount issued capital loss losses interest deficit
No. of shares Amount issued capital (loss) income losses) interest (deficit)
The accompanying unaudited condensed consolidated financial statements have been prepared by management in accordance with both accounting principles generally accepted in the United States (“GAAP”), and the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Certain information and note dis…
Market risk (Item 3)
Text added vs the prior filing · source: 10-Q · 2025-05-15
Accumulated other comprehensive income (loss) 16,602 (2,149)
LOSS FROM CONTINUING OPERATIONS BEFORE INCOME TAXES (51,148) (148,692)
Net loss attributable to common shareholders (51,148) (1,040,190)
These accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial statements and Article 8 of Regulation S-X. They do not include all of the infor…
In preparing these unaudited condensed consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the periods reported. Actual results may differ from these estimates. …
Text removed vs the prior filing · source: 10-Q · 2024-11-12
Net cash provided by (used in) financing activities – Continuing operations 268,344 (626,693)
Net cash used in financing activities – Discontinued operations - (739,800)
No. of shares Amount issued capital loss losses interest deficit
No. of shares Amount issued capital (loss) income losses) interest (deficit)
The accompanying unaudited condensed consolidated financial statements have been prepared by management in accordance with both accounting principles generally accepted in the United States (“GAAP”), and the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Certain information and note dis…
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2025-05-15
Accumulated other comprehensive income (loss) 16,602 (2,149)
LOSS FROM CONTINUING OPERATIONS BEFORE INCOME TAXES (51,148) (148,692)
Net loss attributable to common shareholders (51,148) (1,040,190)
These accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial statements and Article 8 of Regulation S-X. They do not include all of the infor…
In preparing these unaudited condensed consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the periods reported. Actual results may differ from these estimates. …
Text removed vs the prior filing · source: 10-Q · 2024-11-12
Net cash provided by (used in) financing activities – Continuing operations 268,344 (626,693)
Net cash used in financing activities – Discontinued operations - (739,800)
No. of shares Amount issued capital loss losses interest deficit
No. of shares Amount issued capital (loss) income losses) interest (deficit)
The accompanying unaudited condensed consolidated financial statements have been prepared by management in accordance with both accounting principles generally accepted in the United States (“GAAP”), and the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Certain information and note dis…
Legal proceedings
Text added vs the prior filing · source: 10-Q · 2025-05-15
Accumulated other comprehensive income (loss) 16,602 (2,149)
LOSS FROM CONTINUING OPERATIONS BEFORE INCOME TAXES (51,148) (148,692)
Net loss attributable to common shareholders (51,148) (1,040,190)
These accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial statements and Article 8 of Regulation S-X. They do not include all of the infor…
In preparing these unaudited condensed consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the periods reported. Actual results may differ from these estimates. …
Text removed vs the prior filing · source: 10-Q · 2024-11-12
Net cash provided by (used in) financing activities – Continuing operations 268,344 (626,693)
Net cash used in financing activities – Discontinued operations - (739,800)
No. of shares Amount issued capital loss losses interest deficit
No. of shares Amount issued capital (loss) income losses) interest (deficit)
The accompanying unaudited condensed consolidated financial statements have been prepared by management in accordance with both accounting principles generally accepted in the United States (“GAAP”), and the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Certain information and note dis…
Risk factors
Text added vs the prior filing · source: 10-Q · 2025-05-15
Accumulated other comprehensive income (loss) 16,602 (2,149)
LOSS FROM CONTINUING OPERATIONS BEFORE INCOME TAXES (51,148) (148,692)
Net loss attributable to common shareholders (51,148) (1,040,190)
These accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial statements and Article 8 of Regulation S-X. They do not include all of the infor…
In preparing these unaudited condensed consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the periods reported. Actual results may differ from these estimates. …
Text removed vs the prior filing · source: 10-Q · 2024-11-12
Net cash provided by (used in) financing activities – Continuing operations 268,344 (626,693)
Net cash used in financing activities – Discontinued operations - (739,800)
No. of shares Amount issued capital loss losses interest deficit
No. of shares Amount issued capital (loss) income losses) interest (deficit)
The accompanying unaudited condensed consolidated financial statements have been prepared by management in accordance with both accounting principles generally accepted in the United States (“GAAP”), and the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Certain information and note dis…
Other information
Text added vs the prior filing · source: 10-Q · 2025-05-15
Accumulated other comprehensive income (loss) 16,602 (2,149)
LOSS FROM CONTINUING OPERATIONS BEFORE INCOME TAXES (51,148) (148,692)
Net loss attributable to common shareholders (51,148) (1,040,190)
These accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial statements and Article 8 of Regulation S-X. They do not include all of the infor…
In preparing these unaudited condensed consolidated financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues and expenses during the periods reported. Actual results may differ from these estimates. …
Text removed vs the prior filing · source: 10-Q · 2024-11-12
Net cash provided by (used in) financing activities – Continuing operations 268,344 (626,693)
Net cash used in financing activities – Discontinued operations - (739,800)
No. of shares Amount issued capital loss losses interest deficit
No. of shares Amount issued capital (loss) income losses) interest (deficit)
The accompanying unaudited condensed consolidated financial statements have been prepared by management in accordance with both accounting principles generally accepted in the United States (“GAAP”), and the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Certain information and note dis…
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