SSII — what changed in the latest 10-Q
A section-by-section comparison of SSII'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 · 2026-05-13
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +21 | −11 | ~16 | 10 |
| Controls & procedures | Text added/removed | 0 | 0 | ~6 | 5 |
| Legal proceedings | Text added/removed | 0 | 0 | ~1 | 0 |
| Risk factors | No paragraph-level changes | 0 | 0 | 0 | 1 |
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), 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
Research and Development Expenses. Research and development expenses for the three months ended June 30, 2026, were $2,395,694, as compared to $498,600 for the three months ended June 30, 2025. The increase was primarily attributable to higher expenditures incurred in connection with clinical trials…
Other income, net. We have recognized $115,280 in interest income (net) for the three months ended June 30, 2026, as compared to $24 during the three months ended June 30, 2025. The increase in net income was primarily attributable to the increase in interest income on sales and fixed deposits.
Income tax expense. For the three months ended June 30, 2026, income tax expense was $505,276 as compared to $353,729 for the three months ended June 30, 2025, The increase is primarily due to increase in the taxable profits arising from the Indian operations resulting in increase of income tax expe…
Six months ended June 30, 2026, as compared to the six months ended June 30, 2025
Selling, general and administrative expense 8,941,387 6,638,587
Text removed vs the prior filing · source: 10-Q · 2026-05-13
The following table provides selected balance sheet data for the Company as of:
Research and Development Expenses. Research and development expenses for the three months ended March 31, 2026, were $995,440, as compared to $1,010,095 for the three months ended March 31, 2025. The decrease primarily attributable to cost optimization initiatives and the timing of project-related e…
Other income/expenses, net. We have recognized $207,538 in interest income (net) for the three months ended March 31, 2026, as compared to $240,500 during the three months ended March 31, 2025. The decrease in net income was primarily attributable to the decrease in interest expense on convertible n…
Income tax expense. For the three months ended March 31, 2026, our income tax expense increased by $151,352 as compared to nil during the three months period ended March 31, 2025, primarily due to the recognition of income tax expense in our Indian operations for the first time. Historically, our In…
The Company expects to require substantial funds for scaling up its operations, for incurring capital expenditure to have its own in-house machining and tooling capacity and to continue to finance its research and development work in the field of surgical robotics.
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