NIKA — what changed in the latest 10-Q
A section-by-section comparison of NIKA'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 · 2026-08-10 vs the prior 10-Q · 2026-05-12
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +6 | −4 | ~7 | 13 |
| Controls & procedures | Text added/removed | 0 | 0 | ~2 | 2 |
| Legal proceedings | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Other information | Text added/removed | 0 | 0 | ~1 | 0 |
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): Market risk (Item 3), 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 · 2026-08-10
During the three months ended March 31, 2026, the Company did not record the scheduled amortization of certain prepaid expenses, consisting of annual OTC Markets and business services fees, EDGAR filing fees, and website hosting fees, totaling approximately $7,820. The amortization of these prepaid …
Net cash used in operating activities was $20,957 for the six months ended June 30, 2026, compared to $31,467 for the six months ended June 30, 2025.
We neither generated nor used cash in investing activities during the six months ended June 30, 2026 and 2025.
During the six months ended June 30, 2026, we received $22,000 in loan proceeds from related parties. Compared to $45,000 in the prior period.
The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. The Company currently has no revenue and relies on related party non-…
Text removed vs the prior filing · source: 10-Q · 2026-05-12
Net cash used in operating activities was $13,359 for the three months ended March 31, 2026, compared to $ 12,945for the three months ended March 31, 2025.
We neither generated nor used cash in investing activities during the three months ended March 31, 2026 and 2025.
During the three months ended March 31, 2026, we received $13,000 in loan proceeds from related parties. Compared to $30,000 in the prior period.
The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. The Company currently has no revenue and relies on related party non-…
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