DCH — what changed in the latest 10-Q
A section-by-section comparison of DCH'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 · 2026-08-07 vs the prior 10-Q · 2026-05-08
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +53 | −24 | ~41 | 26 |
| Market risk (Item 3) | No paragraph-level changes | 0 | 0 | 0 | 35 |
| Controls & procedures | No paragraph-level changes | 0 | 0 | 0 | 35 |
| Risk factors | No paragraph-level changes | 0 | 0 | 0 | 35 |
| Other information | No paragraph-level changes | 0 | 0 | 0 | 35 |
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
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 · 2026-08-07
In June 2026, following the expiration of the existing collective bargaining agreement with the United Automobile, Aerospace and Agricultural Implement Workers of America (UAW) we experienced a work stoppage at one of our manufacturing facilities in the United States. A new four-year collective barg…
The impact on cost of goods sold of the Business Combination was approximately $1,300 million for the second quarter of 2026. Excluding the impact of the Business Combination, the change in cost of goods sold in the second quarter of 2026, as compared to the second quarter of 2025, primarily reflect…
Amortization of Intangible Assets Amortization expense related to intangible assets was $21.8 million for the three months ended June 30, 2026 and $20.4 million for the three months ended June 30, 2025.
Impairment Charge In connection with the sale of AAM India Manufacturing Corporation Pvt., Ltd., we recorded an impairment charge in the three months ended June 30, 2025 of $8.0 million to reduce the carrying value of this business to fair value less costs to sell. See Note 2 - Acquisitions and Disp…
Restructuring and Acquisition-Related Costs Restructuring and acquisition-related costs were $49.8 million in the second quarter of 2026 and $16.5 million in the second quarter of 2025.
Text removed vs the prior filing · source: 10-Q · 2026-05-08
The impact on cost of goods sold of the Business Combination was approximately $927 million for the first three months of 2026, which includes approximately $38 million for the step-up of inventory to fair value as a result of purchase accounting. Excluding the impact of the Business Combination, th…
Amortization of Intangible Assets Amortization expense for the three months ended March 31, 2026 was $22.9 million, as compared to $20.6 million for the three months ended March 31, 2025.
Restructuring and Acquisition-Related Costs Restructuring and acquisition-related costs were $98.9 million for the three months ended March 31, 2026, as compared to $19.7 million for the three months ended March 31, 2025.
On February 3, 2026, we completed the Business Combination. During the three months ended March 31, 2026, we incurred $53.8 million of acquisition-related costs and $18.8 million of integration expenses associated with the Business Combination. Acquisition-related costs primarily consist of advisory…
In 2026, we expect to incur approximately $100 million to $140 million of total restructuring charges. In addition, we expect to incur $60 million to $70 million of acquisition-related costs and $100 million to $125 million of integration costs in 2026 associated with the Business Combination. See N…
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