RSSS — what changed in the latest 10-Q
A section-by-section comparison of RSSS'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 · 2026-05-15 vs the prior 10-Q · 2026-02-13
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +8 | −9 | ~24 | 34 |
| Controls & procedures | Text added/removed | +1 | 0 | ~3 | 2 |
| 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), 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 · 2026-05-15
Based on its nature, our software development costs are expensed as incurred. The finalization of our project development process precipitates the rapid commercialization and deployment of new products and enhancements. We continuously review our projects, processes and the nature of our software de…
cloud-based SaaS research intelligence platforms and the transactional sale of STM content managed, sourced and delivered through the Platform.
Decreased primarily due to relatively flat personnel costs compared to increased revenue.
Decreased primarily due to lower marketing discretionary advertising spend and lower training expenses, partially offset by greater personnel costs and consulting expenses.
Decreased primarily due to lower personnel costs and lower consulting and investor relations expenses partially offset by greater professional service and bad debt expenses.
Text removed vs the prior filing · source: 10-Q · 2026-02-13
forecast and an overall assessment of trade accounts receivable outstanding. We established an allowance for doubtful accounts of $79,869 and $182,234 as of December 31, 2025 and June 30, 2025, respectively.
Decreased primarily due to relatively flat personnel costs, and hosting and technology costs that increased at a proportionally slower pace than revenue.
Increased primarily due to greater personnel costs, consulting expenses, and marketing discretionary advertising spend.
Decreased primarily due to lower personnel and consulting costs and lower investor relations, recruiting and bad debt expenses.
Increased due to greater software development consulting costs, partially offset by lower recruiting and dues and subscription expenses.
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-05-15
relative to their costs. Because of the inherent limitations in a cost-effective control system, no evaluation of internal control over financial reporting can provide absolute assurance that misstatements due to error or fraud will not occur or that all control issues and instances of fraud, if any…
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