ELRE — what changed in the latest 10-Q
A section-by-section comparison of ELRE'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 · 2026-08-14 vs the prior 10-Q · 2026-02-23
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +10 | −10 | ~4 | 12 |
| Controls & procedures | Text added/removed | +1 | 0 | ~5 | 3 |
| Legal proceedings | No paragraph-level changes | 0 | 0 | 0 | 9 |
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): Market risk (Item 3), Risk factors, 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 · 2026-08-14
We devote substantial efforts to enter into new-emerging application industries of Internet Technology, Artificial Intelligence (AI) and the Internet of Things (IOT). However, our planned principal operations have not yet commenced.
Other income of $5,950 represents the income from rental exemption for previous years for the quarter ended June 30, 2026..
Other income of $8,297 represents rental income for the quarter ended June 30, 2025. On October 1, 2023, the Company entered into a lease agreement with Yinfu Guohui Sports Development Co., Ltd (Yinfu Guohui), a related company controlled by Mr. Jiang Libin, leasing part of the Company’s office spac…
The following table provides selected financial data about our company as of June 30, 2026 and March 31, 2026.
As of June 30, 2026, the Company’s cash balance was $2,720 compared to $822 as of March 31, 2026, and our total assets as of June 30, 2026, were $19,296 compared with $17,683 as of March 31, 2026. The increase in cash was due to more borrowing from the third parties and the total assets maintained s…
Text removed vs the prior filing · source: 10-Q · 2026-02-23
The Company has generated no revenues during the nine months ended December 31, 2025 and 2024. As the Company has not engaged in any business yet.
For the nine months ended December 31, 2025, total operating expenses were $102,122, which consisted general and administrative expense and professional fees. For the nine months ended December 31, 2024, total operating expenses were $57,810, which consisted general and administrative fees and profe…
Other income of $16,760 represents rental income for the nine months ended December 31, 2025. On October 1, 2023, the Company entered into a lease agreement with Yinfu Guohui Sports Development Co., Ltd (Yinfu Guohui), leasing part of the Company’s office space with rent of $2,780 (RMB20,000) per mo…
The following table provides selected financial data about our company as of December 31, 2025 and March 31, 2025.
As of December 31, 2025, the Company’s cash balance was $948 compared to $440 as of March 31, 2025, and our total assets as of December 31, 2025, were $22,154 compared with $22,443 as of March 31, 2025. The increase in cash was immaterial and the total assets maintained stable.
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-08-14
In an effort to remediate the identified material weaknesses, the management plan to appoint one or more outside directors to the board of directors who shall be appointed to an audit committee resulting in a fully functioning audit committee who will undertake the oversight in the establishment and…
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