ECXJ — what changed in the latest 10-Q
A section-by-section comparison of ECXJ'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 · 2026-04-10 vs the prior 10-Q · 2026-01-15
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +8 | −9 | ~11 | 25 |
| Market risk (Item 3) | No paragraph-level changes | 0 | 0 | 0 | 9 |
| Controls & procedures | No paragraph-level changes | 0 | 0 | 0 | 8 |
| Risk factors | No material changes reported (points to the 10-K) | — | — | — | — |
| Other information | No paragraph-level changes | 0 | 0 | 0 | 1 |
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
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 · 2026-04-10
Total revenues for three months ended February 28, 2026 were $145,267 compared to $64,541 for the three months ended February 28, 2025, which increased by $80,726. Due to the higher demand during Chinese New Year Festival, motor oil and auto part increased by $106,674, exhaust gas cleaner & other in…
Gross profit for the three months ended February 28, 2026 is $70,143 compared to $62,098 as of February 28, 2025, an increment of $8,045 is mainly due to the increased of sales of motor oil and auto parts, exhaust gas cleaner & others and decrease of revenue from brand name administrative fee.
Selling and Distribution expenses for the three months ended February 28, 2026 were $94,459 compared to $46,766 as of February 28, 2025, an increase of $47,693 is due to increase in payroll costs $24,325, sales commission $21,711, transportation $1,893, travelling expenses $1,146, office expenses $1…
G&A expenses for the three months ended February 28, 2026 were $74,900 compared to $79,983 as of February 28, 2025, a decrease of $5,083 was primarily due to the decrease of payroll costs $4,044, stock written off $3,632, consultancy fees $993, travelling expenses $550 and offset with increase in en…
There were no income tax occurred for the period ended February 28, 2026 and 2025.
Text removed vs the prior filing · source: 10-Q · 2026-01-15
Total revenues for three months ended November 30, 2025 were $65,402 compared to $100,875 for the three months ended November 30, 2024, which decreased by $35,473. Due to the slow market activity, brand name administrative fee decreased by $23,386, motor oil and auto parts $12,031 and others $56.
Gross profit for the three months ended November 30, 2025 is $35,503 compared to $65,442 as of November 30, 2024, a decrement of $29,939 is mainly due to the decrease of revenue from brand name administrative fee and sales of motor oil and auto parts.
Selling and Distribution expenses for the three months ended November 30, 2025 were $54,957 compared to $48,624 as of November 30, 2024, an increase of $6,333 is due to increase in payroll costs $9,306, entertainment expenses $786, and offset decrease in consultancy fees $1,759, transportation $916,…
G&A expenses for the three months ended November 30, 2025 were $78,781 compared to $123,570 as of November 30, 2024, a decrease of $44,789 was primarily due to the decrease of consultancy fees $33,574, rental $3,665, travelling expenses $3,218, payroll costs $2,788, others $9,348 and offset with inc…
We recorded an income tax of $0 and tax expense $37,017 for the period ended November 30, 2025 and 2024, respectively.
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