HSPWF — what changed in the latest 10-Q
A section-by-section comparison of HSPWF'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 · 2026-08-13 vs the prior 10-Q · 2026-05-15
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +5 | −2 | ~12 | 32 |
| Market risk (Item 3) | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Controls & procedures | Text added/removed | 0 | 0 | ~3 | 8 |
| Legal proceedings | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Risk factors | No material changes reported (points to the 10-K) | — | — | — | — |
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): Other information
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 · 2026-08-13
On December 3, 2025, the Company notified the Nasdaq of the Company’s decision to voluntarily delist its ordinary shares, units, warrants, and rights from the Nasdaq Capital Market. The Company’s ordinary shares, units, warrants, and rights suspended from trading on the Nasdaq Capital Market prior t…
For the three months ended June 30, 2026, we had a net loss of $90,586 which consisted of operating costs of $98,060 which was partially offset by interest and dividend income of $7,474 on investments held in the Trust Account.
For the six months ended June 30, 2026, we had a net loss of $214,150 which consisted of operating cost of $231,999 which was partially offset by interest and dividend income of $17,849 on investments held in the Trust Account.
For the six months ended June 30, 2025, we had net income of $147,341 which consisted of interest and dividend income of $454,628 on investments held in the Trust Account which was offset by operating costs of $307,287.
For the six months ended June 30, 2026, cash used in operating activities was $276,718. As of June 30, 2026, we had cash of $204,176 available for working capital needs. For the six months ended June 30, 2025, cash used in operating activities was $354,556. All remaining cash is held in the Trust Ac…
Text removed vs the prior filing · source: 10-Q · 2026-05-15
For the three months ended March 31, 2026, we had a net loss of $123,564 which consisted of interest and dividend income of $10,375 on investments held in Trust Account which was offset by operating cost of $133,939.
For the three months ended March 31, 2026, cash used in operating activities was $169,917. As of March 31, 2026, we had cash of $25,977 available for working capital needs. All remaining cash is held in the Trust Account and is generally unavailable for our use, prior to an initial business combinat…
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