JAGU — what changed in the latest 10-Q
A section-by-section comparison of JAGU'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 · 2026-08-12 vs the prior 10-Q · 2026-05-14
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +14 | −14 | ~14 | 25 |
| Controls & procedures | Text added/removed | 0 | 0 | ~3 | 0 |
| Legal proceedings | Text added/removed | 0 | 0 | ~1 | 0 |
| 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.
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 · 2026-08-12
The following is an analysis of the Company’s operations for the three and six months ended June 30, 2026 compared to the three and six months ended June 30, 2025. Significant items contributing to the loss incurred during such period were as follows:
The increase in these expenses are due to the following: compensation increased as a result of the liquidity event bonuses, which were contractually due to management upon the IPO and amounted to $525,000; investor relations expenses were previously not incurred until the completion of the IPO and t…
● Legal and professional fees for the three and six months ended June 30, 2026 were $134,321 and $299,950, respectively, compared to $34,073 and $147,929 for the three and six months ended June 30, 2025, respectively. The three and six months professional fees mainly consisted of the following respe…
Exploration and evaluation (“E&E”) expenses have increased across all periods as the Company completed its IPO in February 2026 and was able to commence preliminary E&E activity, whereas previously the costs incurred were kept to the minimum amounts required to keep the properties in good standing.
● Personnel costs consist of the payments made to the consultants, who are managing the Company’s operations in Colombia and Argentina.
Text removed vs the prior filing · source: 10-Q · 2026-05-14
LOSS FROM CONTINUING OPERATIONS BEFORE INCOME TAX EXPENSE 19,868,637 513,416
The following is an analysis of the Company’s operations for the three months ended March 31, 2026 compared to the three months ended March 31, 2025. Significant items contributing to the loss incurred during such period were as follows:
●General and administrative expenses totaling $1,148,800, compared to $337,300 for the three months ended March 31, 2025, mainly consisting of: $866,900 in compensation to consultants, directors and officers (March 31, 2025 - $334,800); $98,000 in investor relations expenses (March 31, 2025 - $nil);…
●Legal and professional fees for the three months ended March 31, 2026 were $165,000 compared to $113,000 for the three months ended March 31, 2025, mainly consisting of: $124,000 of audit and accounting fees (March 31, 2025 - $55,000); $24,000 of legal fees (March 31, 2025 - $26,000), which primari…
●Exploration and evaluation expenditures for the three months ended March 31, 2026, were $106,400 (March 31, 2025 - $54,700), consisting of:
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