PII — what changed in the latest 10-Q
A section-by-section comparison of PII'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 · 2026-07-28 vs the prior 10-Q · 2026-04-28
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +67 | −62 | ~77 | 86 |
| Market risk (Item 3) | Text added/removed | +67 | −62 | ~77 | 85 |
| Controls & procedures | Text added/removed | +67 | −62 | ~77 | 85 |
| Legal proceedings | Text added/removed | +67 | −62 | ~77 | 85 |
| Risk factors | Some risk factors updated | +67 | −62 | ~77 | 85 |
| Other information | Text added/removed | +67 | −62 | ~77 | 84 |
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 · 2026-07-28
Unrealized gain (loss) on derivative instruments0.9 (0.1)8.7 5.1
Comprehensive income attributable to noncontrolling interest(0.2)(0.2)(0.4)(0.3)
Cash dividend to noncontrolling interest— — — — — (0.4)(0.4)
Number of SharesCommon StockAdditional Paid-In CapitalRetained Earnings (Accumulated Deficit)Accumulated Other Comprehensive Income (Loss)Non Controlling InterestTotal Equity
Number of SharesCommon StockAdditional Paid-In CapitalAccumulated DeficitAccumulated Other Comprehensive Income (Loss)Non Controlling InterestTotal Equity
Text removed vs the prior filing · source: 10-Q · 2026-04-28
Comprehensive income attributable to noncontrolling interest(0.2)(0.1)
Comprehensive loss attributable to Polaris Inc.$(54.0)$(39.5)
Number of SharesCommon StockAdditional Paid-In CapitalRetained EarningsAccumulated Other Comprehensive Income (Loss)Non Controlling InterestTotal Equity
Adjustments to reconcile net loss to net cash (used for) provided by operating activities:
Net cash (used for) provided by operating activities (320.2)83.2
Market risk (Item 3)
Text added vs the prior filing · source: 10-Q · 2026-07-28
Unrealized gain (loss) on derivative instruments0.9 (0.1)8.7 5.1
Comprehensive income attributable to noncontrolling interest(0.2)(0.2)(0.4)(0.3)
Cash dividend to noncontrolling interest— — — — — (0.4)(0.4)
Number of SharesCommon StockAdditional Paid-In CapitalRetained Earnings (Accumulated Deficit)Accumulated Other Comprehensive Income (Loss)Non Controlling InterestTotal Equity
Number of SharesCommon StockAdditional Paid-In CapitalAccumulated DeficitAccumulated Other Comprehensive Income (Loss)Non Controlling InterestTotal Equity
Text removed vs the prior filing · source: 10-Q · 2026-04-28
Comprehensive income attributable to noncontrolling interest(0.2)(0.1)
Comprehensive loss attributable to Polaris Inc.$(54.0)$(39.5)
Number of SharesCommon StockAdditional Paid-In CapitalRetained EarningsAccumulated Other Comprehensive Income (Loss)Non Controlling InterestTotal Equity
Adjustments to reconcile net loss to net cash (used for) provided by operating activities:
Net cash (used for) provided by operating activities (320.2)83.2
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-07-28
Unrealized gain (loss) on derivative instruments0.9 (0.1)8.7 5.1
Comprehensive income attributable to noncontrolling interest(0.2)(0.2)(0.4)(0.3)
Cash dividend to noncontrolling interest— — — — — (0.4)(0.4)
Number of SharesCommon StockAdditional Paid-In CapitalRetained Earnings (Accumulated Deficit)Accumulated Other Comprehensive Income (Loss)Non Controlling InterestTotal Equity
Number of SharesCommon StockAdditional Paid-In CapitalAccumulated DeficitAccumulated Other Comprehensive Income (Loss)Non Controlling InterestTotal Equity
Text removed vs the prior filing · source: 10-Q · 2026-04-28
Comprehensive income attributable to noncontrolling interest(0.2)(0.1)
Comprehensive loss attributable to Polaris Inc.$(54.0)$(39.5)
Number of SharesCommon StockAdditional Paid-In CapitalRetained EarningsAccumulated Other Comprehensive Income (Loss)Non Controlling InterestTotal Equity
Adjustments to reconcile net loss to net cash (used for) provided by operating activities:
Net cash (used for) provided by operating activities (320.2)83.2
Legal proceedings
Text added vs the prior filing · source: 10-Q · 2026-07-28
Unrealized gain (loss) on derivative instruments0.9 (0.1)8.7 5.1
Comprehensive income attributable to noncontrolling interest(0.2)(0.2)(0.4)(0.3)
Cash dividend to noncontrolling interest— — — — — (0.4)(0.4)
Number of SharesCommon StockAdditional Paid-In CapitalRetained Earnings (Accumulated Deficit)Accumulated Other Comprehensive Income (Loss)Non Controlling InterestTotal Equity
Number of SharesCommon StockAdditional Paid-In CapitalAccumulated DeficitAccumulated Other Comprehensive Income (Loss)Non Controlling InterestTotal Equity
Text removed vs the prior filing · source: 10-Q · 2026-04-28
Comprehensive income attributable to noncontrolling interest(0.2)(0.1)
Comprehensive loss attributable to Polaris Inc.$(54.0)$(39.5)
Number of SharesCommon StockAdditional Paid-In CapitalRetained EarningsAccumulated Other Comprehensive Income (Loss)Non Controlling InterestTotal Equity
Adjustments to reconcile net loss to net cash (used for) provided by operating activities:
Net cash (used for) provided by operating activities (320.2)83.2
Risk factors
Text added vs the prior filing · source: 10-Q · 2026-07-28
Unrealized gain (loss) on derivative instruments0.9 (0.1)8.7 5.1
Comprehensive income attributable to noncontrolling interest(0.2)(0.2)(0.4)(0.3)
Cash dividend to noncontrolling interest— — — — — (0.4)(0.4)
Number of SharesCommon StockAdditional Paid-In CapitalRetained Earnings (Accumulated Deficit)Accumulated Other Comprehensive Income (Loss)Non Controlling InterestTotal Equity
Number of SharesCommon StockAdditional Paid-In CapitalAccumulated DeficitAccumulated Other Comprehensive Income (Loss)Non Controlling InterestTotal Equity
Text removed vs the prior filing · source: 10-Q · 2026-04-28
Comprehensive income attributable to noncontrolling interest(0.2)(0.1)
Comprehensive loss attributable to Polaris Inc.$(54.0)$(39.5)
Number of SharesCommon StockAdditional Paid-In CapitalRetained EarningsAccumulated Other Comprehensive Income (Loss)Non Controlling InterestTotal Equity
Adjustments to reconcile net loss to net cash (used for) provided by operating activities:
Net cash (used for) provided by operating activities (320.2)83.2
Other information
Text added vs the prior filing · source: 10-Q · 2026-07-28
Unrealized gain (loss) on derivative instruments0.9 (0.1)8.7 5.1
Comprehensive income attributable to noncontrolling interest(0.2)(0.2)(0.4)(0.3)
Cash dividend to noncontrolling interest— — — — — (0.4)(0.4)
Number of SharesCommon StockAdditional Paid-In CapitalRetained Earnings (Accumulated Deficit)Accumulated Other Comprehensive Income (Loss)Non Controlling InterestTotal Equity
Number of SharesCommon StockAdditional Paid-In CapitalAccumulated DeficitAccumulated Other Comprehensive Income (Loss)Non Controlling InterestTotal Equity
Text removed vs the prior filing · source: 10-Q · 2026-04-28
Comprehensive income attributable to noncontrolling interest(0.2)(0.1)
Comprehensive loss attributable to Polaris Inc.$(54.0)$(39.5)
Number of SharesCommon StockAdditional Paid-In CapitalRetained EarningsAccumulated Other Comprehensive Income (Loss)Non Controlling InterestTotal Equity
Adjustments to reconcile net loss to net cash (used for) provided by operating activities:
Net cash (used for) provided by operating activities (320.2)83.2
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