IBO — what changed in the latest 10-Q
A section-by-section comparison of IBO'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 · 2026-05-12 vs the prior 10-Q · 2025-11-07
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +37 | −52 | ~17 | 38 |
| Controls & procedures | Text added/removed | +37 | −52 | ~17 | 38 |
| Legal proceedings | Text added/removed | +37 | −52 | ~17 | 38 |
| Risk factors | Text added/removed | +37 | −52 | ~17 | 38 |
| Other information | Text added/removed | +37 | −52 | ~16 | 38 |
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)
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 · 2026-05-12
Stock-based payment for professional services received - 29,000
Net cash (used) provided by investing activities (1,000) 1,000
DSS Biomedical International, Inc. Nevada April 9, 2021 100% 100%
As of March 31, 2026, and December 31, 2025, the aggregate noncontrolling interest was equity of $3,247,000 and $3,244,000, respectively, which are separately disclosed on the Condensed Consolidated Balance Sheets.
The Company identified and corrected immaterial classification errors in our previously reported Consolidated balance sheet as of December 31, 2025 and 2024. The correction of this error resulted in a reclassified $298,000 from additional paid-in capital to noncontrolling interests within equity to …
Text removed vs the prior filing · source: 10-Q · 2025-11-07
Issuance of shares for professional services rendered 190,000
Issuances of common stock, net of issuance costs - 3,726,000
As of September 30, 2025, and December 31, 2024, the aggregate noncontrolling interest was equity of $2,956,000 and $2,978,000, respectively, which are separately disclosed on the Condensed Consolidated Balance Sheets.
Costs in the amount of $82,000 associated with research and development have been reclassed from Professional fees to Research and development expenses for the three months ended September 30, 2024 and $336,000 for the nine months ended September 30, 2024 on the accompanying Condensed Consolidated s…
The Company considers all highly liquid investments with a maturity of three months or less at the date of acquisition to be cash equivalents. There were no cash equivalents as of September 30, 2025 and December 31, 2024.
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-05-12
Stock-based payment for professional services received - 29,000
Net cash (used) provided by investing activities (1,000) 1,000
DSS Biomedical International, Inc. Nevada April 9, 2021 100% 100%
As of March 31, 2026, and December 31, 2025, the aggregate noncontrolling interest was equity of $3,247,000 and $3,244,000, respectively, which are separately disclosed on the Condensed Consolidated Balance Sheets.
The Company identified and corrected immaterial classification errors in our previously reported Consolidated balance sheet as of December 31, 2025 and 2024. The correction of this error resulted in a reclassified $298,000 from additional paid-in capital to noncontrolling interests within equity to …
Text removed vs the prior filing · source: 10-Q · 2025-11-07
Issuance of shares for professional services rendered 190,000
Issuances of common stock, net of issuance costs - 3,726,000
As of September 30, 2025, and December 31, 2024, the aggregate noncontrolling interest was equity of $2,956,000 and $2,978,000, respectively, which are separately disclosed on the Condensed Consolidated Balance Sheets.
Costs in the amount of $82,000 associated with research and development have been reclassed from Professional fees to Research and development expenses for the three months ended September 30, 2024 and $336,000 for the nine months ended September 30, 2024 on the accompanying Condensed Consolidated s…
The Company considers all highly liquid investments with a maturity of three months or less at the date of acquisition to be cash equivalents. There were no cash equivalents as of September 30, 2025 and December 31, 2024.
Legal proceedings
Text added vs the prior filing · source: 10-Q · 2026-05-12
Stock-based payment for professional services received - 29,000
Net cash (used) provided by investing activities (1,000) 1,000
DSS Biomedical International, Inc. Nevada April 9, 2021 100% 100%
As of March 31, 2026, and December 31, 2025, the aggregate noncontrolling interest was equity of $3,247,000 and $3,244,000, respectively, which are separately disclosed on the Condensed Consolidated Balance Sheets.
The Company identified and corrected immaterial classification errors in our previously reported Consolidated balance sheet as of December 31, 2025 and 2024. The correction of this error resulted in a reclassified $298,000 from additional paid-in capital to noncontrolling interests within equity to …
Text removed vs the prior filing · source: 10-Q · 2025-11-07
Issuance of shares for professional services rendered 190,000
Issuances of common stock, net of issuance costs - 3,726,000
As of September 30, 2025, and December 31, 2024, the aggregate noncontrolling interest was equity of $2,956,000 and $2,978,000, respectively, which are separately disclosed on the Condensed Consolidated Balance Sheets.
Costs in the amount of $82,000 associated with research and development have been reclassed from Professional fees to Research and development expenses for the three months ended September 30, 2024 and $336,000 for the nine months ended September 30, 2024 on the accompanying Condensed Consolidated s…
The Company considers all highly liquid investments with a maturity of three months or less at the date of acquisition to be cash equivalents. There were no cash equivalents as of September 30, 2025 and December 31, 2024.
Risk factors
Text added vs the prior filing · source: 10-Q · 2026-05-12
Stock-based payment for professional services received - 29,000
Net cash (used) provided by investing activities (1,000) 1,000
DSS Biomedical International, Inc. Nevada April 9, 2021 100% 100%
As of March 31, 2026, and December 31, 2025, the aggregate noncontrolling interest was equity of $3,247,000 and $3,244,000, respectively, which are separately disclosed on the Condensed Consolidated Balance Sheets.
The Company identified and corrected immaterial classification errors in our previously reported Consolidated balance sheet as of December 31, 2025 and 2024. The correction of this error resulted in a reclassified $298,000 from additional paid-in capital to noncontrolling interests within equity to …
Text removed vs the prior filing · source: 10-Q · 2025-11-07
Issuance of shares for professional services rendered 190,000
Issuances of common stock, net of issuance costs - 3,726,000
As of September 30, 2025, and December 31, 2024, the aggregate noncontrolling interest was equity of $2,956,000 and $2,978,000, respectively, which are separately disclosed on the Condensed Consolidated Balance Sheets.
Costs in the amount of $82,000 associated with research and development have been reclassed from Professional fees to Research and development expenses for the three months ended September 30, 2024 and $336,000 for the nine months ended September 30, 2024 on the accompanying Condensed Consolidated s…
The Company considers all highly liquid investments with a maturity of three months or less at the date of acquisition to be cash equivalents. There were no cash equivalents as of September 30, 2025 and December 31, 2024.
Other information
Text added vs the prior filing · source: 10-Q · 2026-05-12
Stock-based payment for professional services received - 29,000
Net cash (used) provided by investing activities (1,000) 1,000
DSS Biomedical International, Inc. Nevada April 9, 2021 100% 100%
As of March 31, 2026, and December 31, 2025, the aggregate noncontrolling interest was equity of $3,247,000 and $3,244,000, respectively, which are separately disclosed on the Condensed Consolidated Balance Sheets.
The Company identified and corrected immaterial classification errors in our previously reported Consolidated balance sheet as of December 31, 2025 and 2024. The correction of this error resulted in a reclassified $298,000 from additional paid-in capital to noncontrolling interests within equity to …
Text removed vs the prior filing · source: 10-Q · 2025-11-07
Issuance of shares for professional services rendered 190,000
Issuances of common stock, net of issuance costs - 3,726,000
As of September 30, 2025, and December 31, 2024, the aggregate noncontrolling interest was equity of $2,956,000 and $2,978,000, respectively, which are separately disclosed on the Condensed Consolidated Balance Sheets.
Costs in the amount of $82,000 associated with research and development have been reclassed from Professional fees to Research and development expenses for the three months ended September 30, 2024 and $336,000 for the nine months ended September 30, 2024 on the accompanying Condensed Consolidated s…
The Company considers all highly liquid investments with a maturity of three months or less at the date of acquisition to be cash equivalents. There were no cash equivalents as of September 30, 2025 and December 31, 2024.
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