LRN 最新10-Q变化
将 LRN 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 · 2026-10-21 与上一份 10-Q · 2026-04-29
| 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 | +4 | −10 | ~24 | 23 |
| 市场风险(第3项) | 文字有新增/删除 | 0 | 0 | ~1 | 2 |
| 控制与程序 | 文字有新增/删除 | +2 | −3 | 0 | 1 |
| 风险因素 | 公司称无重大变化(指向 10-K) | — | — | — | — |
| 其他信息 | 文字有新增/删除 | +1 | −1 | 0 | 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):法律诉讼
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 · 2026-10-21
Income tax expense. Income tax expense was $17.8 million for the three months ended September 30, 2026, or 21.6% of income before income taxes, as compared to $14.4 million, or 17.3% of income before income taxes for the same period in the prior year. The increase in the effective income tax rate fo…
As of September 30, 2026, we had net working capital, or current assets minus current liabilities, of $1,068.8 million. Our working capital includes cash and cash equivalents of $547.8 million and accounts receivable of $854.8 million. Our working capital provides a significant source of liquidity f…
Our cash requirements consist primarily of day-to-day operating expenses, capital expenditures and contractual obligations with respect to interest on our Notes, office facility leases, capital equipment leases and other operating leases.
We expect to make future payments on existing leases from cash generated from operations. We believe that the combination of funds to be generated from operations and net working capital on hand will be adequate to finance our ongoing operations on a short-term (the next 12 months) and long-term (be…
相对上期删除的文字 · 来源:10-Q · 2026-04-29
Income tax expense. Income tax expense was $31.5 million for the three months ended March 31, 2026, or 26.3% of income before income taxes, as compared to $35.5 million, or 26.3% of income before income taxes for the same period in the prior year.
Revenues. Our revenues for the nine months ended March 31, 2026 were $1,882.0 million, an increase of $130.3 million, or 7.4%, from $1,751.7 million for the same period in the prior year. General Education revenues increased $7.4 million, or 0.7%, year over year. The primary drivers for the increase…
Instructional costs and services expenses. Instructional costs and services expenses for the nine months ended March 31, 2026 were $1,148.7 million, an increase of $102.0 million, or 9.7%, from $1,046.7 million for the same period in the prior year. This increase in expense was due to hiring of pers…
Selling, general, and administrative expenses. Selling, general, and administrative expenses for the nine months ended March 31, 2026 were $388.4 million, a decrease of $13.4 million, or 3.3%, from $401.8 million for the same period in the prior year. The decrease was primarily due to a decrease of …
Interest expense, net. Net interest expense for the nine months ended March 31, 2026 was $8.9 million as compared to $7.8 million for the same period in the prior year. The increase in net interest expense was primarily due to an increase in our finance leases.
控制与程序
相对上期新增的文字 · 来源:10-Q · 2026-10-21
We maintain disclosure controls and procedures (as defined in Rule 13a-15(e) of the Exchange Act) that are designed to ensure that information required to be disclosed in our Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the Securities and …
We carried out an evaluation, required by paragraph (b) of Rule 13a-15 under the Exchange Act, under the supervision and with the participation of management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of our disclosure controls and procedures (as defined…
相对上期删除的文字 · 来源:10-Q · 2026-04-29
We maintain disclosure controls and procedures (as defined in Rule 13a-15(e) of the Exchange Act) that are designed to ensure that information required to be disclosed in our Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the Securities and …
that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. In designing and evaluating our disclosure controls and procedures, management recogniz…
We carried out an evaluation, required by paragraph (b) of Rule 13a-15 under the Exchange Act, under the supervision and with the participation of management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of our disclosure controls and procedures (as defined…
其他信息
相对上期新增的文字 · 来源:10-Q · 2026-10-21
During the period covered by this Quarterly Report on Form 10-Q, no director or officer of the Company adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item 408 of Regulation S-K.
相对上期删除的文字 · 来源:10-Q · 2026-04-29
On February 25, 2026, Mr. Rhyu, the Company’s Chief Executive Officer and director, adopted a Rule 10b5-1 trading arrangement that is intended to satisfy the affirmative defense of Rule 10b5-1(c) under the Exchange Act for the sale of up to 62,571 shares of the Company’s common stock until February …
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