ELC — what changed in the latest 10-Q
A section-by-section comparison of ELC'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 · 2026-07-31 vs the prior 10-Q · 2026-05-01
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| Controls & procedures | Text added/removed | +315 | −156 | ~109 | 123 |
| Risk factors | No material changes reported (points to the 10-K) | — | — | — | — |
| Other information | Text added/removed | +8 | −13 | ~2 | 2 |
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): MD&A, 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.
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-07-31
Net income decreased $13.8 million primarily due to higher other operation and maintenance expenses, higher interest expense, higher depreciation and amortization expenses, and higher taxes other than income taxes, partially offset by higher retail electric price.
Six Months Ended June 30, 2026 Compared to Six Months Ended June 30, 2025
Net income decreased $17.6 million primarily due to higher interest expense, higher other operation and maintenance expenses, higher depreciation and amortization expenses, higher taxes other than income taxes, and lower volume/weather, partially offset by higher retail electric price and higher oth…
Following is an analysis of the change in operating revenues comparing the second quarter 2026 to the second quarter 2025:
Fuel, rider, and other revenues that do not significantly affect net income(37.1)
Text removed vs the prior filing · source: 10-Q · 2026-05-01
Net income decreased $3.8 million primarily due to higher interest expense and lower volume/weather, partially offset by higher retail electric price.
Following is an analysis of the change in operating revenues comparing the three months ended March 31, 2026 to the three months ended March 31, 2025:
Fuel, rider, and other revenues that do not significantly affect net income21.8
Total electric energy sales for Entergy Arkansas for the three months ended March 31, 2026 and 2025 are as follows:
Other operation and maintenance expenses increased primarily due to an increase of $6.9 million in power delivery expenses primarily due to higher vegetation maintenance costs and increased contract labor costs, partially offset by a decrease of $6.2 million in insurance expenses primarily due to hi…
Other information
Text added vs the prior filing · source: 10-Q · 2026-07-31
No director or officer of Entergy or any of the Registrant Subsidiaries adopted, modified, or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement” during the three months ended June 30, 2026.
The following is an update to the “Retail Rate Regulation” section of Part I, Item 1 of the Form 10-K.
As discussed in the Form 10-K, to help stabilize electricity costs, Entergy Louisiana received approval from the LPSC to hedge its exposure to natural gas price volatility through the use of financial instruments. In May 2024, following the conclusion of its five-year hedging program, Entergy Louisi…
In April 2026 the NRC issued a final significance determination and notice of violation for Grand Gulf, in which it finalized a “white” finding with “low safety significance” related to one of Grand Gulf’s emergency diesel generators, resulting in Grand Gulf’s placement in Column 2, effective first …
In July 2026 the NRC issued an inspection report for River Bend, in which it identified a preliminary “white” finding with “low safety significance” related to one of the service water pumps at River Bend. The NRC is continuing its evaluation of the issue and is expected to complete its determinatio…
Text removed vs the prior filing · source: 10-Q · 2026-05-01
During the three months ended March 31, 2026, the following directors or officers of Entergy or the Registrant Subsidiaries adopted, modified, or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item 408 of Regulation S-K, relating t…
Name and TitleActionDate of ActionType of Trading Arrangement
(a)Aggregate Number of Shares to be Purchased or SoldExpiration Date
Kimberly S. Cook-Nelson, Executive Vice President and Chief Operating Officer of Entergy, Director of Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, and Entergy Texas
Phillip R. May, Jr., Chairman of the Board, President and Chief Executive Officer of Entergy Louisiana
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