UMEW — what changed in the latest 10-Q
A section-by-section comparison of UMEW'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 · 2026-05-14
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +7 | −14 | ~12 | 18 |
| Controls & procedures | Text added/removed | 0 | 0 | ~2 | 1 |
| Legal proceedings | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Risk factors | Text added/removed | 0 | 0 | ~2 | 2 |
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
Selling, general and administrative expenses were $135,712 for the three months ended June 30, 2026, compared with $19,484 for the three months ended June 30, 2025. The increase was primarily attributable to higher executive compensation; investment banking, financial advisory, legal, accounting, an…
Net loss for the three months ended June 30, 2026 was $92,885, compared to a net loss of $20,885 for the three months ended June 30, 2025. While the Company generated meaningful revenue and positive gross profit in the current quarter, operating expenses increased as the Company invested in corporat…
Selling, general and administrative expenses were $399,639 for the nine months ended June 30, 2026, compared to $51,072 for the nine months ended June 30, 2025. The increase reflected the expansion of the Company’s commercial operations and strategic development activities.
Net cash provided by financing activities was $150,000 for the nine months ended June 30, 2026 and consisted entirely of proceeds from the issuance of common stock to a non-affiliated investor. The conversion of $203,646 of related-party advances into common stock was a non-cash financing activity a…
For the nine months ended June 30, 2025, there was no net cash provided by or used in financing activities.
Text removed vs the prior filing · source: 10-Q · 2026-05-14
Selling, general and administrative expenses were $120,631 for the three months ended March 31, 2026, compared to $19,266 for the three months ended March 31, 2025. The increase was primarily attributable to higher professional and advisory fees, increased executive compensation, and expanded corpor…
During the quarter, the Company engaged external advisors for corporate and strategic initiatives and incurred professional service fees, including advisory and consulting expenses. In addition, the Company incurred higher legal, accounting, and regulatory compliance costs, as well as increased pers…
Net loss for the three months ended March 31, 2026 was $105,450, compared to a net loss of $20,958 for the three months ended March 31, 2025. While the Company generated meaningful revenue and positive gross profit in the current quarter, operating expenses increased as the Company invested in corpo…
Selling, general and administrative expenses were $263,927 for the six months ended March 31, 2026, compared to $31,588 for the six months ended March 31, 2025. The increase was primarily attributable to higher professional and advisory fees, increased executive compensation, and expanded corporate,…
Net cash provided by financing activities for the six months ended March 31, 2026 primarily consisted of proceeds from the issuance of common stock to a non-affiliated investor and advances from related parties used to support working capital and operating activities. These inflows were partially of…
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