ESP — what changed in the latest 10-Q
A section-by-section comparison of ESP'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 · 2026-05-12 vs the prior 10-Q · 2026-02-10
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +4 | −5 | ~45 | 26 |
| Market risk (Item 3) | Text added/removed | +4 | −5 | ~45 | 25 |
| Controls & procedures | Text added/removed | +4 | −5 | ~45 | 25 |
| Legal proceedings | Text added/removed | +4 | −5 | ~45 | 25 |
| Other information | Text added/removed | +4 | −5 | ~45 | 24 |
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 · 2026-05-12
Increase (decrease) in accrued salaries and wages 239,942 (77,468 )
(Decrease) increase in payroll and other taxes withheld (92,552 ) 6,495
Proceeds from sale/maturity of investment securities 26,192,000 20,860,000
During the quarter ended March 31, 2026, the Company reclassified deferred tax assets from current assets to non-current assets. Prior period amounts were reclassified for comparability, including presentation of the deferred tax asset as of June 30, 2025 as a non-current asset in the March 31, 2026…
Text removed vs the prior filing · source: 10-Q · 2026-02-10
(Gain)Loss on disposal of property, plant and equipment 1,712 —
(Increase) decrease in prepaid expenses and other current assets (173,892) 1,437,468
(Decrease) increase in other accrued expenses (378,172) 526,939
(Decrease) increase in income taxes payable (79,821) 113,539
Proceeds from sale/maturity of investment securities 13,115,000 12,620,000
Market risk (Item 3)
Text added vs the prior filing · source: 10-Q · 2026-05-12
Increase (decrease) in accrued salaries and wages 239,942 (77,468 )
(Decrease) increase in payroll and other taxes withheld (92,552 ) 6,495
Proceeds from sale/maturity of investment securities 26,192,000 20,860,000
During the quarter ended March 31, 2026, the Company reclassified deferred tax assets from current assets to non-current assets. Prior period amounts were reclassified for comparability, including presentation of the deferred tax asset as of June 30, 2025 as a non-current asset in the March 31, 2026…
Text removed vs the prior filing · source: 10-Q · 2026-02-10
(Gain)Loss on disposal of property, plant and equipment 1,712 —
(Increase) decrease in prepaid expenses and other current assets (173,892) 1,437,468
(Decrease) increase in other accrued expenses (378,172) 526,939
(Decrease) increase in income taxes payable (79,821) 113,539
Proceeds from sale/maturity of investment securities 13,115,000 12,620,000
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-05-12
Increase (decrease) in accrued salaries and wages 239,942 (77,468 )
(Decrease) increase in payroll and other taxes withheld (92,552 ) 6,495
Proceeds from sale/maturity of investment securities 26,192,000 20,860,000
During the quarter ended March 31, 2026, the Company reclassified deferred tax assets from current assets to non-current assets. Prior period amounts were reclassified for comparability, including presentation of the deferred tax asset as of June 30, 2025 as a non-current asset in the March 31, 2026…
Text removed vs the prior filing · source: 10-Q · 2026-02-10
(Gain)Loss on disposal of property, plant and equipment 1,712 —
(Increase) decrease in prepaid expenses and other current assets (173,892) 1,437,468
(Decrease) increase in other accrued expenses (378,172) 526,939
(Decrease) increase in income taxes payable (79,821) 113,539
Proceeds from sale/maturity of investment securities 13,115,000 12,620,000
Legal proceedings
Text added vs the prior filing · source: 10-Q · 2026-05-12
Increase (decrease) in accrued salaries and wages 239,942 (77,468 )
(Decrease) increase in payroll and other taxes withheld (92,552 ) 6,495
Proceeds from sale/maturity of investment securities 26,192,000 20,860,000
During the quarter ended March 31, 2026, the Company reclassified deferred tax assets from current assets to non-current assets. Prior period amounts were reclassified for comparability, including presentation of the deferred tax asset as of June 30, 2025 as a non-current asset in the March 31, 2026…
Text removed vs the prior filing · source: 10-Q · 2026-02-10
(Gain)Loss on disposal of property, plant and equipment 1,712 —
(Increase) decrease in prepaid expenses and other current assets (173,892) 1,437,468
(Decrease) increase in other accrued expenses (378,172) 526,939
(Decrease) increase in income taxes payable (79,821) 113,539
Proceeds from sale/maturity of investment securities 13,115,000 12,620,000
Other information
Text added vs the prior filing · source: 10-Q · 2026-05-12
Increase (decrease) in accrued salaries and wages 239,942 (77,468 )
(Decrease) increase in payroll and other taxes withheld (92,552 ) 6,495
Proceeds from sale/maturity of investment securities 26,192,000 20,860,000
During the quarter ended March 31, 2026, the Company reclassified deferred tax assets from current assets to non-current assets. Prior period amounts were reclassified for comparability, including presentation of the deferred tax asset as of June 30, 2025 as a non-current asset in the March 31, 2026…
Text removed vs the prior filing · source: 10-Q · 2026-02-10
(Gain)Loss on disposal of property, plant and equipment 1,712 —
(Increase) decrease in prepaid expenses and other current assets (173,892) 1,437,468
(Decrease) increase in other accrued expenses (378,172) 526,939
(Decrease) increase in income taxes payable (79,821) 113,539
Proceeds from sale/maturity of investment securities 13,115,000 12,620,000
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