DEA — what changed in the latest 10-Q
A section-by-section comparison of DEA'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 · 2026-10-26 vs the prior 10-Q · 2026-08-03
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +23 | −20 | ~43 | 60 |
| Market risk (Item 3) | Text added/removed | 0 | 0 | ~1 | 1 |
| Controls & procedures | Text added/removed | +3 | −2 | 0 | 0 |
| Legal proceedings | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Risk factors | No material changes reported (points to the 10-K) | — | — | — | — |
| Other information | 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.
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 · 2026-10-26
The $1.1 million increase in Provision for (recovery of) credit losses is primarily due to a downward adjustment to our credit loss allowance for a $35.6 million repayment of the DEA Bedford Real estate loan receivable and change in market conditions.
During the quarter ended September 30, 2025, we recognized an impairment loss totaling approximately $2.5 million for our ICE - Otay property in order to reduce its carrying value to its estimated fair value. ICE - Otay is a 52,881 rentable square foot office building located in San Diego, Californi…
Comparison of Results of Operations for the nine months ended September 30, 2026 and 2025
The financial information presented below summarizes our results of operations for the nine months ended September 30, 2026 and 2025 (amounts in thousands).
Total revenues increased $28.5 million to $277.6 million for the nine months ended September 30, 2026 compared to $249.1 million for the nine months ended September 30, 2025.
Text removed vs the prior filing · source: 10-Q · 2026-08-03
The $0.2 million decrease in Recovery of credit losses is primarily due to a change in market conditions.
Comparison of Results of Operations for the six months ended June 30, 2026 and 2025
The financial information presented below summarizes our results of operations for the six months ended June 30, 2026 and 2025 (amounts in thousands).
Total revenues increased $21.1 million to $184.0 million for the six months ended June 30, 2026 compared to $162.9 million for the six months ended June 30, 2025.
The $22.3 million increase in Rental income is primarily attributable to the four operating properties acquired since June 30, 2025, one development property placed into service since June 30, 2025 and a full period of operations from the two operating properties acquired during the six months ended…
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-10-26
We carried out an evaluation required by the Exchange Act, under the supervision and with the participation of our principal executive officer and principal financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rule 13a-15(e) and…
procedures were effective to provide reasonable assurance that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and to provide reasona…
There were no changes in our internal control over financial reporting during the quarter ended September 30, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
Text removed vs the prior filing · source: 10-Q · 2026-08-03
We carried out an evaluation required by the Exchange Act, under the supervision and with the participation of our principal executive officer and principal financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rule 13a -15(e) an…
There were no changes in our internal control over financial reporting during the quarter ended June 30, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
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