IOSP — what changed in the latest 10-Q
A section-by-section comparison of IOSP'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 · 2026-05-08 vs the prior 10-Q · 2025-11-05
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +37 | −73 | ~31 | 57 |
| Market risk (Item 3) | Text added/removed | +37 | −73 | ~30 | 57 |
| Controls & procedures | Text added/removed | +37 | −73 | ~30 | 57 |
| Legal proceedings | Text added/removed | +37 | −73 | ~30 | 57 |
| Risk factors | No material changes reported (points to the 10-K) | — | — | — | — |
| Other information | Text added/removed | +37 | −73 | ~30 | 57 |
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 · 2026-05-08
Current portion of acquisition-related contingent consideration
It is our opinion, however, that all adjustments (consisting of normal, recurring adjustments, unless otherwise disclosed) have been made which are necessary for a fair statement of the condensed consolidated financial statements. These condensed consolidated financial statements should be read in c…
The Company maintains an unfunded defined benefit pension plan covering certain current and former employees in Germany (the “German plan”). The German plan is closed to new entrants and has no assets. As at March 31, 2026, we have recorded a liability of $9.1 million (December 31, 2025 $9.4 million…
The net periodic benefit/(cost) is shown in the following table:
The prior year includes a service cost related to the now closed United Kingdom defined benefit pension scheme. The service cost has been recognized in selling, general and administrative expenses. All other items have been recognized within other income and expense.
Text removed vs the prior filing · source: 10-Q · 2025-11-05
The accompanying notes are an integral part of these unaudited interim condensed consolidated financial statements.
During the year to date, the Company has reclassified prior period amounts to conform to the 2025 presentation. The reclassification had no impact on previously reported total net revenue, operating income or net income. For the nine months ended September 30, 2025, this has resulted in $5.7 million…
It is our opinion, however, that all adjustments (consisting of normal, recurring adjustments, unless otherwise disclosed) have been made which are necessary for a fair statement of the condensed consolidated financial statements. These condensed consolidated financial statements should be read in c…
On July 31, 2025 the Company completed the acquisition of the trade and net assets of Biotechnology Solutions LLC. Biotechnology Solutions LLC is a manufacturer and supplier of biology-based solutions for completion, production and stimulation within Oilfield Services and is based in Oklahoma, USA. …
During the quarter ended September 30, 2025, the Company impaired the intangible assets arising from the acquisition of Química Geral S.A (“QGP”), within its Performance Chemicals segment, and Independence Oilfield Chemicals LLC and Bachman Services LLC., within its Oilfield Services segment. The im…
Market risk (Item 3)
Text added vs the prior filing · source: 10-Q · 2026-05-08
Current portion of acquisition-related contingent consideration
It is our opinion, however, that all adjustments (consisting of normal, recurring adjustments, unless otherwise disclosed) have been made which are necessary for a fair statement of the condensed consolidated financial statements. These condensed consolidated financial statements should be read in c…
The Company maintains an unfunded defined benefit pension plan covering certain current and former employees in Germany (the “German plan”). The German plan is closed to new entrants and has no assets. As at March 31, 2026, we have recorded a liability of $9.1 million (December 31, 2025 $9.4 million…
The net periodic benefit/(cost) is shown in the following table:
The prior year includes a service cost related to the now closed United Kingdom defined benefit pension scheme. The service cost has been recognized in selling, general and administrative expenses. All other items have been recognized within other income and expense.
Text removed vs the prior filing · source: 10-Q · 2025-11-05
The accompanying notes are an integral part of these unaudited interim condensed consolidated financial statements.
During the year to date, the Company has reclassified prior period amounts to conform to the 2025 presentation. The reclassification had no impact on previously reported total net revenue, operating income or net income. For the nine months ended September 30, 2025, this has resulted in $5.7 million…
It is our opinion, however, that all adjustments (consisting of normal, recurring adjustments, unless otherwise disclosed) have been made which are necessary for a fair statement of the condensed consolidated financial statements. These condensed consolidated financial statements should be read in c…
On July 31, 2025 the Company completed the acquisition of the trade and net assets of Biotechnology Solutions LLC. Biotechnology Solutions LLC is a manufacturer and supplier of biology-based solutions for completion, production and stimulation within Oilfield Services and is based in Oklahoma, USA. …
During the quarter ended September 30, 2025, the Company impaired the intangible assets arising from the acquisition of Química Geral S.A (“QGP”), within its Performance Chemicals segment, and Independence Oilfield Chemicals LLC and Bachman Services LLC., within its Oilfield Services segment. The im…
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-05-08
Current portion of acquisition-related contingent consideration
It is our opinion, however, that all adjustments (consisting of normal, recurring adjustments, unless otherwise disclosed) have been made which are necessary for a fair statement of the condensed consolidated financial statements. These condensed consolidated financial statements should be read in c…
The Company maintains an unfunded defined benefit pension plan covering certain current and former employees in Germany (the “German plan”). The German plan is closed to new entrants and has no assets. As at March 31, 2026, we have recorded a liability of $9.1 million (December 31, 2025 $9.4 million…
The net periodic benefit/(cost) is shown in the following table:
The prior year includes a service cost related to the now closed United Kingdom defined benefit pension scheme. The service cost has been recognized in selling, general and administrative expenses. All other items have been recognized within other income and expense.
Text removed vs the prior filing · source: 10-Q · 2025-11-05
The accompanying notes are an integral part of these unaudited interim condensed consolidated financial statements.
During the year to date, the Company has reclassified prior period amounts to conform to the 2025 presentation. The reclassification had no impact on previously reported total net revenue, operating income or net income. For the nine months ended September 30, 2025, this has resulted in $5.7 million…
It is our opinion, however, that all adjustments (consisting of normal, recurring adjustments, unless otherwise disclosed) have been made which are necessary for a fair statement of the condensed consolidated financial statements. These condensed consolidated financial statements should be read in c…
On July 31, 2025 the Company completed the acquisition of the trade and net assets of Biotechnology Solutions LLC. Biotechnology Solutions LLC is a manufacturer and supplier of biology-based solutions for completion, production and stimulation within Oilfield Services and is based in Oklahoma, USA. …
During the quarter ended September 30, 2025, the Company impaired the intangible assets arising from the acquisition of Química Geral S.A (“QGP”), within its Performance Chemicals segment, and Independence Oilfield Chemicals LLC and Bachman Services LLC., within its Oilfield Services segment. The im…
Legal proceedings
Text added vs the prior filing · source: 10-Q · 2026-05-08
Current portion of acquisition-related contingent consideration
It is our opinion, however, that all adjustments (consisting of normal, recurring adjustments, unless otherwise disclosed) have been made which are necessary for a fair statement of the condensed consolidated financial statements. These condensed consolidated financial statements should be read in c…
The Company maintains an unfunded defined benefit pension plan covering certain current and former employees in Germany (the “German plan”). The German plan is closed to new entrants and has no assets. As at March 31, 2026, we have recorded a liability of $9.1 million (December 31, 2025 $9.4 million…
The net periodic benefit/(cost) is shown in the following table:
The prior year includes a service cost related to the now closed United Kingdom defined benefit pension scheme. The service cost has been recognized in selling, general and administrative expenses. All other items have been recognized within other income and expense.
Text removed vs the prior filing · source: 10-Q · 2025-11-05
The accompanying notes are an integral part of these unaudited interim condensed consolidated financial statements.
During the year to date, the Company has reclassified prior period amounts to conform to the 2025 presentation. The reclassification had no impact on previously reported total net revenue, operating income or net income. For the nine months ended September 30, 2025, this has resulted in $5.7 million…
It is our opinion, however, that all adjustments (consisting of normal, recurring adjustments, unless otherwise disclosed) have been made which are necessary for a fair statement of the condensed consolidated financial statements. These condensed consolidated financial statements should be read in c…
On July 31, 2025 the Company completed the acquisition of the trade and net assets of Biotechnology Solutions LLC. Biotechnology Solutions LLC is a manufacturer and supplier of biology-based solutions for completion, production and stimulation within Oilfield Services and is based in Oklahoma, USA. …
During the quarter ended September 30, 2025, the Company impaired the intangible assets arising from the acquisition of Química Geral S.A (“QGP”), within its Performance Chemicals segment, and Independence Oilfield Chemicals LLC and Bachman Services LLC., within its Oilfield Services segment. The im…
Other information
Text added vs the prior filing · source: 10-Q · 2026-05-08
Current portion of acquisition-related contingent consideration
It is our opinion, however, that all adjustments (consisting of normal, recurring adjustments, unless otherwise disclosed) have been made which are necessary for a fair statement of the condensed consolidated financial statements. These condensed consolidated financial statements should be read in c…
The Company maintains an unfunded defined benefit pension plan covering certain current and former employees in Germany (the “German plan”). The German plan is closed to new entrants and has no assets. As at March 31, 2026, we have recorded a liability of $9.1 million (December 31, 2025 $9.4 million…
The net periodic benefit/(cost) is shown in the following table:
The prior year includes a service cost related to the now closed United Kingdom defined benefit pension scheme. The service cost has been recognized in selling, general and administrative expenses. All other items have been recognized within other income and expense.
Text removed vs the prior filing · source: 10-Q · 2025-11-05
The accompanying notes are an integral part of these unaudited interim condensed consolidated financial statements.
During the year to date, the Company has reclassified prior period amounts to conform to the 2025 presentation. The reclassification had no impact on previously reported total net revenue, operating income or net income. For the nine months ended September 30, 2025, this has resulted in $5.7 million…
It is our opinion, however, that all adjustments (consisting of normal, recurring adjustments, unless otherwise disclosed) have been made which are necessary for a fair statement of the condensed consolidated financial statements. These condensed consolidated financial statements should be read in c…
On July 31, 2025 the Company completed the acquisition of the trade and net assets of Biotechnology Solutions LLC. Biotechnology Solutions LLC is a manufacturer and supplier of biology-based solutions for completion, production and stimulation within Oilfield Services and is based in Oklahoma, USA. …
During the quarter ended September 30, 2025, the Company impaired the intangible assets arising from the acquisition of Química Geral S.A (“QGP”), within its Performance Chemicals segment, and Independence Oilfield Chemicals LLC and Bachman Services LLC., within its Oilfield Services segment. The im…
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