LPSN 最新10-Q变化
将 LPSN 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 · 2026-08-07 与上一份 10-Q · 2026-05-08
| 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 | +30 | −16 | ~10 | 14 |
| 市场风险(第3项) | 文字有新增/删除 | +1 | −2 | ~1 | 3 |
| 控制与程序 | 文字有新增/删除 | 0 | 0 | ~2 | 1 |
| 法律诉讼 | 无段落级文字变化 | 0 | 0 | 0 | 1 |
| 风险因素 | 部分风险因素更新 | +43 | −36 | 0 | 1 |
| 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。
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 · 2026-08-07
On April 21, 2026, LivePerson, SoundHound AI, Inc. (“SoundHound”) and Lightspeed Merger Sub, Inc., an indirect wholly owned subsidiary of SoundHound (“Merger Sub I”) entered into a Merger Agreement (the “Original Merger Agreement”), which was amended and restated on July 2, 2026, by the Amended and …
In connection with the interim goodwill impairment test performed as of June 30, 2026, we determined the fair value of our reporting unit using a direct, market-based approach, rather than the income and market approaches used in our annual test as of October 1, 2025 and interim test on December 31,…
this approach to be the most reliable indicator of fair value given the existence of the Original Merger Agreement negotiated with an unaffiliated third party, which we believe provides more direct evidence of fair value than internally developed cash flow forecasts and selected market multiples. Th…
Cost of revenue decreased by 14% to $31.3 million for the six months ended June 30, 2026 from $36.3 million for the comparable period in 2025. This decrease in expense is primarily attributable to a decrease in software and hosting expenses of $2.6 million, a decrease in business services and outsou…
Sales and marketing expenses decreased by 37% to $27.5 million for the six months ended June 30, 2026 from $43.4 million for the comparable period in 2025. This decrease was primarily attributable to a decrease in salary, stock-based compensation expense and employee-related expenses of $13.8 millio…
相对上期删除的文字 · 来源:10-Q · 2026-05-08
On April 21, 2026, LivePerson entered into a Merger Agreement (the “Merger Agreement”), by and among LivePerson, SoundHound AI, Inc., a Delaware corporation (“SoundHound”) and Lightspeed Merger Sub Inc., a Delaware corporation and an indirect wholly owned subsidiary of SoundHound (“Merger Sub”), pur…
We continued to make investments in public cloud migration, and in the Conversational Cloud. While innovation remains a core component of our strategy, we are operating in a competitive environment characterized by aggressive investment in artificial intelligence and other technological innovation b…
We maintain restructuring initiatives to realign our cost structure with our current business model, in which we have flattened the organization to align to more efficient sales and service support. While the Company’s restructuring efforts are ongoing, the 2025 restructuring activities were conside…
There were no restructuring costs for the three months ended March 31, 2026, compared to $1.3 million for the three months ended March 31, 2025.
Interest expense represents interest expense from our senior notes, and amortization of debt issuance costs and debt discount. Interest income represents interest earned from cash deposits. Other income, net consists primarily of fair value adjustments for our Warrants and foreign currency gains and…
市场风险(第3项)
相对上期新增的文字 · 来源:10-Q · 2026-08-07
Our accounts receivable are subject, in the normal course of business, to collection risks. We regularly assess these risks and have established policies and business practices to protect against the adverse effects of collection risks. During the six months ended June 30, 2026, our allowance for cr…
相对上期删除的文字 · 来源:10-Q · 2026-05-08
Our accounts receivable are subject, in the normal course of business, to collection risks. We regularly assess these risks and have established policies and business practices to protect against the adverse effects of collection risks. During the
three months ended March 31, 2026, our allowance for credit losses increased by $0.3 million to $4.8 million. During the three months ended March 31, 2025, our allowance for credit losses decreased by $0.9 million to $7.7 million. A large proportion of our receivables are due from larger corporate c…
风险因素
相对上期新增的文字 · 来源:10-Q · 2026-08-07
The Mergers may not be completed, and the Amended and Restated Merger Agreement may be terminated in accordance with its terms. Failure to complete the Mergers could negatively impact the price of shares of LivePerson Common Stock, as well as LivePerson’s respective future businesses and financial r…
The Mergers are subject to a number of conditions that must be satisfied, including the approval by LivePerson stockholders of the merger proposal, or, to the extent permitted by applicable law, waived, in each case prior to the completion of the Mergers. These conditions to the completion of the Me…
In addition, if the First Merger is not completed by October 21, 2026, or, in certain instances, on or before December 5, 2026, either SoundHound or LivePerson may choose not to proceed with the Mergers by terminating the Amended and
Restated Merger Agreement, and the parties can mutually decide to terminate the Amended and Restated Merger Agreement at any time, before or after LivePerson stockholder approval. Further, either SoundHound or LivePerson may elect to terminate the Amended and Restated Merger Agreement in certain oth…
If the transactions contemplated by the Amended and Restated Merger Agreement are not completed for any reason, LivePerson’s ongoing business, financial condition and financial results may be adversely affected. Without realizing any of the benefits of having completed the transactions, LivePerson w…
相对上期删除的文字 · 来源:10-Q · 2026-05-08
If the conditions to the completion of the Merger contained in the Merger Agreement are not satisfied, the Merger may not occur.
The completion of the Merger is subject to a number of conditions, including, among others, the approval of the Merger by the Company’s stockholders and the receipt of the requisite regulatory approvals. There can be no assurance that these required approvals will be obtained, or that they will be o…
date (subject to an automatic extension in certain circumstances). Termination of the Merger Agreement could result in a material adverse effect on our business, results of operations, and financial condition.
Regulatory approvals may not be received, may take longer than expected, or may impose conditions that are not presently anticipated or that affect the anticipated benefits of the Merger.
Before the Merger may be completed, various approvals, consents and non-objections must be obtained from regulatory authorities in certain jurisdictions. These approvals could be delayed or not obtained at all, which could disrupt our operations, or could delay or adversely affect completion of the …
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