EML — what changed in the latest 10-Q
A section-by-section comparison of EML'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 · 2026-08-11 vs the prior 10-Q · 2026-05-12
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +17 | −15 | ~27 | 39 |
| Market risk (Item 3) | Text added/removed | +1 | 0 | ~8 | 10 |
| Controls & procedures | Text added/removed | +1 | 0 | ~8 | 9 |
| Legal proceedings | Text added/removed | +1 | 0 | ~6 | 8 |
| Risk factors | No material changes reported (points to the 10-K) | — | — | — | — |
| Other information | Text added/removed | +1 | 0 | ~3 | 5 |
Counts are paragraphs; added/removed means text added or removed vs the prior filing — no direction or judgement implied.
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 · 2026-08-11
The success of the Sinecera and Sungear transaction will depend on a number of uncertain factors, including our decisions regarding the fair value of the assets acquired and the bargain purchase gain recorded on the transaction, which could materially and adversely affect our financial condition, re…
On June 1, 2026, we completed the acquisition of Sinecera LLC (doing business as Crown Precision) and Sungear LLC, both of which manufacture and supply aerospace and defense components within the United States. The transaction establishes a fourth operating platform for Eastern, complementing its ex…
Net sales for the second quarter of 2026 decreased 12% to $61.8 million from $70.2 million for the corresponding period in 2025. The decrease in sales was due to lower shipments of truck mirror assemblies, returnable transport packaging and latch and handle assemblies of $5.7 million, $3.4 million, …
Our backlog as of July 4, 2026 increased $39.0 million, or 45%, to $126.2 million from $87.1 million as of June 28, 2025, driven by acquired aerospace and defense orders of $19.0 million, increased orders for truck mirror assemblies of $11.7 million, returnable transport packaging products of $4.7 m…
Net sales of existing products decreased 16.0% for the second quarter of 2026 and 12.0% for the first six months of 2026 compared to the corresponding periods in 2025. New products increased net sales by 1.8% in the second quarter of 2026 and 2.7% in the first six months of 2026 compared to the corr…
Text removed vs the prior filing · source: 10-Q · 2026-05-12
Net sales for the first quarter of 2026 decreased 6% to $59.7 million from $63.3 million in the corresponding period in 2025. Sales decreased in the first quarter of 2026 primarily due to decreased shipments resulting from lower order volume of returnable transport packaging products of $4.9 million…
Net sales of existing products decreased 10.7% for the first quarter of 2026 compared to the corresponding period in 2025. Price increases and new products increased net sales by 5.0% in the first quarter of 2026 compared to the corresponding period in 2025. New products included various truck mirro…
Cost of products sold decreased $1.4 million, or 3%, for the first quarter of 2026 due to lower sales volume. Additionally, the Company paid tariff costs on China-sourced products of approximately $3.1 million in the first quarter of 2026, compared to $0.6 million in the first quarter of 2025. A maj…
Gross margin as a percentage of sales was 20.0% for the first quarter of 2026 compared to 22.4% for the first quarter of 2025. This decrease was due to lower sales volume, pricing pressures on that volume and labor inefficiencies.
Product development expenses decreased $0.1 million for the first quarter of 2026 compared to the corresponding period in 2025. As a percentage of net sales, product development costs were 1.7% and 1.8% for the first quarter of 2026 and 2025, respectively, as we continue to invest in new products at…
Market risk (Item 3)
Text added vs the prior filing · source: 10-Q · 2026-08-11
Certification required by Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-08-11
Certification required by Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)
Legal proceedings
Text added vs the prior filing · source: 10-Q · 2026-08-11
Certification required by Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)
Other information
Text added vs the prior filing · source: 10-Q · 2026-08-11
Certification required by Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith)
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