DLPN — what changed in the latest 10-Q
A section-by-section comparison of DLPN'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 · 2026-08-12 vs the prior 10-Q · 2026-05-12
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +25 | −18 | ~44 | 34 |
| Controls & procedures | Text added/removed | 0 | 0 | ~1 | 13 |
| Legal proceedings | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Other information | Text added/removed | 0 | −1 | ~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), 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 · 2026-08-12
Direct costs increased by approximately $0.3 million for the three months ended June 30, 2026 as compared to the same period in the prior year. The increase of direct costs is attributed to cost incurred of approximately $0.1 million for The Digital Dept. showrooms during the three months ended June…
Selling, general and administrative expenses decreased by approximately $0.1 million, for the three months ended June 30, 2026 as compared to the three months ended June 30, 2025. The decrease is mainly due to $0.1 million decrease in bad debt expense. Selling, general and administrative expenses in…
Depreciation and amortization remained consistent for the three months ended June 30, 2026 as compared to the three months ended June 30, 2025. Depreciation and amortization decreased by approximately $0.1 million six months ended June 30, 2026, as compared to six months ended June 30, 2025. The dec…
Loss on extinguishment of debt – On May 12, 2025, we exchanged three nonconvertible promissory notes held by our CEO for three convertible promissory notes. We determined that the transaction should be accounted for as an extinguishment of debt and recorded a loss on the extinguishment of debt of $0…
Interest income– Interest income remained consistent for the three and six months ended June 30, 2026 and 2025.
Text removed vs the prior filing · source: 10-Q · 2026-05-12
Direct costs increased by approximately $0.4 million for the three months ended March 31, 2026 as compared to the three months ended March 31, 2025. The increase in direct costs for the three months ended March 31, 2026 is primarily attributable to a minimum guaranteed payment of $0.7 million to YB …
Selling, general and administrative expenses increased by approximately $0.3 million, for the three months ended March 31, 2026 as compared to the three months ended March 31, 2025. The increase is mainly due to $0.1 increase in bad debt expense and $0.1 million increase in dues and subscriptions an…
Depreciation and amortization remained consistent for the three months ended March 31, 2026 as compared to the three ended March 31, 2025.
Interest expense, net – Interest expense, net remained consistent for the three months ended March 31, 2026 and 2025.
We recorded an income tax expense of approximately $17.7 thousand for the three months ended March 31, 2026, respectively, and approximately $21.5 thousand for the three months ended March 31, 2025, respectively, which reflects the accrual of a valuation allowance in connection with the limitations …
Other information
Text removed vs the prior filing · source: 10-Q · 2026-05-12
The following information is included in this Item 5 in lieu of filing a Form 8-K:
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