ATEK — what changed in the latest 10-Q
A section-by-section comparison of ATEK'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 · 2026-08-13 vs the prior 10-Q · 2026-05-15
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +8 | −3 | ~19 | 54 |
| Market risk (Item 3) | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Controls & procedures | Text added/removed | 0 | 0 | ~3 | 9 |
| Risk factors | No material changes reported (points to the 10-K) | — | — | — | — |
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): Legal proceedings, 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 · 2026-08-13
On June 11, 2026, the Company held a special meeting of its stockholders (the “Fifth Extension Special Meeting”), at which the stockholders approved the proposal to further amend the Charter to further extend the date by which the Company must consummate its initial Business Combination on a monthly…
On or before each of June 14, 2026, July 14, 2026 and August 14, 2026, the Company deposited approximately $271 into the Trust Account, allowing the Company to extend the period of time it has to consummate its initial Business Combination by one month per deposit from June 14, 2026 to September 14,…
For the three months ended June 30, 2025, we had a net loss of $699,206, which consisted of operating expenses of $634,894, finance cost of $96,472, franchise tax expense of $4,800 and income tax expense of $1,420, partially offset by interest income on investments held in the Trust Account of $38,3…
For the six months ended June 30, 2025, we had a net loss of $1,467,864, which consisted of operating expenses of $1,360,614, finance cost of $171,316, franchise tax expense of $10,000, and income tax expense of $2,829, partially offset by interest income on investments held in the Trust Account of …
In connection with the stockholders’ vote at the Special Meeting of Stockholders held on June 11, 2026, 11,313 shares were tendered for redemption and approximately $138,565 was paid out of the Trust Account on June 12, 2026 to the redeeming stockholders. Additionally, $26,603 was calculated as an a…
Text removed vs the prior filing · source: 10-Q · 2026-05-15
Pursuant to Internal Revenue Service (“IRS”) regulations, the Company was required to file a return and remit payment for the 2023 excise tax liability of $2,396,049 on or before October 31, 2024. In December 2024, the Internal Revenue Service issued a notice to the Company asserting that $3,284,389…
On November 24, 2025, the IRS published additional information relating to excise tax on repurchases of corporate stock relating specifically to Special Purpose Acquisition Companies (“SPAC”). The IRS published that any SPAC that priced their IPO prior to August 16, 2022 are not subject to excise ta…
At March 31, 2026, we had investments held in the Trust Account of $301,732. We intend to use substantially all of the funds held in the Trust Account, including any amounts representing interest earned on the Trust Account (less taxes payable), to complete our Business Combination. We may withdraw …
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