BABB 最新10-Q变化
将 BABB 最新的定期申报(10-K/10-Q)与上一份同类型申报逐章节对比:每个章节新增/删除的段落数与原文摘录。全部为确定性文本对比——无相似度评分、无方向判断、非投资建议。
对比:10-Q · 2026-10-13 与上一份 10-Q · 2026-07-13
| 章节 | 结果 | 新增 | 删除 | 微调 | 未变 |
|---|---|---|---|---|---|
| 管理层讨论与分析 | 文字有新增/删除 | +19 | −17 | ~5 | 10 |
| 控制与程序 | 文字有新增/删除 | 0 | 0 | ~2 | 1 |
| 法律诉讼 | 文字有新增/删除 | +9 | −7 | ~30 | 35 |
| 其他信息 | 文字有新增/删除 | 0 | 0 | ~1 | 0 |
计数单位为段落;"新增/删除"指相对上一份文件新增/删除的文字,不含方向或好坏判断。
未列出(无法可靠提取或缺失):市场风险(第3项)、风险因素
代表性摘录
每个章节最多 5 条、每条约 300 字符的原文摘录,直接来自两份 SEC 文件。
管理层讨论与分析
相对上期新增的文字 · 来源:10-Q · 2026-10-13
For the three months ended August 31, 2026 and August 31, 2025, the Company reported net income of $227,000 and $168,000, respectively. Total revenue of $908,000 increased $139,000, or 18.1%, for the three months ended August 31, 2026, as compared to total revenue of $769,000 for the three months en…
Franchise fee revenue was $3,000 for the quarter ended August 31, 2026, unchanged from $3,000 for the quarter ended August 31, 2025. In the third quarter of 2026 and 2025 there were no transfers or store openings, and both years had normal amortization.
Licensing fee and other income increased to $72,000 for the three months ended August 31, 2026, from $67,000 for the three months ended August 31, 2025, an increase of $5,000, or 7.5%. The increase was driven by an increase in nontraditional revenue of $11,000, offset by a decrease in settlement rev…
Marketing fund revenues were $302,000 for the three months ended August 31, 2026, compared to $187,000 for the three months ended August 31, 2025, an increase of $115,000, or 61.5%. The increase in marketing fund revenues was offset by a corresponding $115,000 increase in marketing fund expenses.
Total operating expenses of $607,000 for the quarter ended August 31, 2026 increased $57,000, or 10.4%, from $550,000 for the quarter ended August 31, 2025. The increase in 2026 operating expenses was primarily related to an increase in marketing fund expenses of $115,000 and an increase in professi…
相对上期删除的文字 · 来源:10-Q · 2026-07-13
Franchise fee revenue was $7,000, for the quarter ended May 31, 2026, increased $3,000, or 75.0%, from $4,000 for May 31, 2025. In the second quarter 2026 and 2025 there was no transfers and then both years had normal annual amortization. In the second quarter 2026, there was one store opening.
Licensing fee and other income increased to $69,000 for the three months ended May 31, 2026, from $66,000 for the three months ended May 31, 2025, an increase of $3,000, or 4.5%. The increase was driven by an increase in gift card breakage revenue of $18,000, offset by a decrease in sign shop revenu…
Marketing fund revenues were $207,000 for the three months ended May 31, 2026, compared to $227,000 for the three months ended May 31, 2025, a decrease of $20,000, or 8.8%. The decrease in marketing fund revenues was offset by a corresponding $20,000 decrease in marketing fund expenses.
Total operating expenses of $556,000 for the quarter ended May 31, 2026 decreased $52,000, or 8.6%, from $608,000 for the quarter ended May 31, 2025. The decrease in 2026 operating expenses was primarily related to a decrease in payroll expenses of $28,000, decrease in marketing fund expenses of $20…
Earnings per share, as reported for basic and diluted outstanding shares, was $0.03 and $0.02 for the quarters ended May 31, 2026 and 2025, respectively.
法律诉讼
相对上期新增的文字 · 来源:10-Q · 2026-10-13
Notes to Unaudited Condensed Consolidated Financial Statements
For the Three and Nine Months ended August 31, 2026 and 2025
Other current assets include a minority investment in AHQ Systems, Inc. The shares were issued to BAB, Inc. as compensation for consulting services and were recorded at a value of $2,250, based on fair market value at the time the services were performed. A total of 150,000 shares were issued, repre…
In December 2023, the FASB issued ASU 2023-09, “Improvements to Income Tax Disclosures,” which is intended to enhance the transparency and decision usefulness of income tax disclosures. ASU 2023-09 requires public business entities to disclose, on an annual basis, specific categories in the effectiv…
The Company operates as a single operating and reportable segment consisting of its franchising and licensing operations. In accordance with ASC 280, Segment Reporting, as amended by ASU 2023-07, Improvements to Reportable Segment Disclosures, the Company’s chief operating decision maker assesses pe…
相对上期删除的文字 · 来源:10-Q · 2026-07-13
Note 2 Summary of Significant Accounting Policies (Continued)
Other current assets include a minority investment in AHQ Systems, Inc. The shares were issued to BAB, Inc. as compensation for consulting services and were recorded at a value of $2,250, based on fair market value at the time the services were performed. A total of 150,000 shares were issued, repre…
In December 2023, the FASB issued ASU 2023-09, “Improvements to Income Tax Disclosures” which is intended to simplify various aspects related to accounting for income taxes. ASU 2023-09 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance …
Accounting standards have established annual reporting standards for an enterprise’s operating segments and related disclosures about its products, services, geographic areas and major customers. The Company’s operations were a single reportable segment.
The Company sells gift cards to its customers in its retail stores and through its Corporate office. The Company’s gift cards do not have an expiration date and are not redeemable for cash except where required by law. Revenue from gift cards is recognized upon redemption in exchange for product and…
如何读 10-Q 的风险因素(第 1A 项)
10-Q 的风险因素章节有三种常见形态,本页按其一分类展示:
- 指向(pointer) — 公司仅声明"无重大变化"并指向年度 10-K 的完整风险因素;本季没有自己的风险文本可对比。
- 部分更新(partial) — 公司写明"除下述外无重大变化",只更新部分风险;摘录展示的正是本季新增的内容。
- 全文重述(restated) — 本季重新给出完整风险因素。若上一季只是"指向",则无法逐段对比,本页会将其标为"本季全文重述"。
这只是对文件结构的客观描述,不构成对风险高低的判断。
数据来自 SEC EDGAR 两份申报文件的文本级对比 · 确定性计算(无 AI 生成内容)· 仅供参考 · 非投资建议