CETY — what changed in the latest 10-Q
A section-by-section comparison of CETY'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 · 2026-08-19 vs the prior 10-Q · 2026-07-27
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +2 | −53 | ~36 | 28 |
| Market risk (Item 3) | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Controls & procedures | Text added/removed | 0 | 0 | ~2 | 0 |
| Legal proceedings | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Other information | No paragraph-level changes | 0 | 0 | 0 | 1 |
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): Risk factors
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 · 2026-08-19
For the six months ended June 30, 2026, we recorded a net loss of $ 1,735,079, compared to $1,699,754 for the same period in 2025. The net loss remained relatively steady year-over-year, reflecting reduced salary expenses, while professional fees increased from $333,318 to $449,420.
Other income includes a gain of $406,197 resulting from the remeasurement of the Company’s investment in the Filled Converge convertible note to its estimated fair value of $1,910,489.
Text removed vs the prior filing · source: 10-Q · 2026-07-27
For the three months ended March 31, 2026, we recorded a net loss of $662,200, compared to $660,007 for the same period in 2025. The net loss remained relatively steady year-over-year, reflecting reduced salary expenses, lower general, legal and accounting costs, the impact of financial results, the…
Other income includes a gain of $584,613 resulting from the remeasurement of the Company’s investment in the Filled Converge convertible note to its estimated fair value of $435,053, recognition of forgiveness of debt of $85,558 and interest income of convertible note as of March 31, 2026, compared …
Our financial statements and accompanying notes have been prepared in accordance with United States generally accepted accounting principles applied on a consistent basis. The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to …
Critical accounting estimates include the valuation of the Company’s convertible note receivable and derivative liabilities, both of which are measured at fair value using valuation techniques that incorporate significant unobservable inputs. Management, with the assistance of independent valuation …
We regularly evaluate the accounting policies and estimates that we use to prepare our financial statements. A complete summary of these policies is included in the notes to our financial statements. In general, management’s estimates are based on historical experience, on information from third par…
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