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SPND: figures a later filing reports differently

A number taken from the original SPND filing, or a report built on it, can differ from what the latest filing reports for the same period. Both filings are named below.

CompanyLine itemYearAs first filedLatest filingLatest vs first filed
SPNDCheck itRevenue2020
ends 2020-12-31
$4,179,000
filed 2021-04-15 · 0001017386-21-000113
$3,560,000
filed 2023-04-17 · 0001017386-23-000155
-14.8%
SPNDCheck itRevenue2021
ends 2021-12-31
$6,620,000
filed 2022-04-15 · 0001017386-22-000147
$6,068,000
filed 2024-04-16 · 0001017386-24-000085
-8.3%

Filings that revised earlier statements

  • 2023-11-20 10-Q: earlier figures differ from what the filing before reported (reclassification: net income, equity and total assets unchanged). later filings revise 3 figures for periods ending 2022-09-30, 2022-12-31; largest change 2.1%.
  • 2023-04-17 10-K: earlier figures differ from what the filing before reported (reclassification: net income, equity and total assets unchanged). later filings revise 3 figures for periods ending 2020-12-31, 2021-12-31; largest change 14.8%.
  • 2022-11-21 10-Q: earlier figures differ from what the filing before reported (reclassification: net income, equity and total assets unchanged). later filings revise 1 figure for periods ending 2021-12-31; largest change 13.7%.
  • 2022-08-22 10-Q: earlier figures differ from what the filing before reported (reclassification: net income, equity and total assets unchanged). later filings revise 1 figure for periods ending 2021-12-31; largest change 12.0%.
  • 2017-04-14 10-K: earlier figures differ from what the filing before reported (reclassification: net income, equity and total assets unchanged). later filings revise 2 figures for periods ending 2015-12-31; largest change 3.6%.
  • 2016-08-22 10-Q: earlier figures differ from what the filing before reported (reclassification: net income, equity and total assets unchanged). later filings revise 1 figure for periods ending 2015-06-30; largest change 42.0%.
  • 2015-05-20 10-Q: earlier figures differ from what the filing before reported (cause not determined: net income, equity or total assets changed and the filing reports no split, discontinued operations or accounting-principle change). later filings revise 7 figures for periods ending 2014-03-31; largest change 11.5%.
  • 2014-05-01 10-K/A: an amendment whose figures differ from the filing it amends. later filings revise 1 figure for periods ending 2012-12-31; largest change 2939.1%.
  • 2013-11-19 10-Q: earlier figures differ from what the filing before reported (cause not determined: net income, equity or total assets changed and the filing reports no split, discontinued operations or accounting-principle change). later filings revise 4 figures for periods ending 2012-09-30; largest change 83.3%.

All recast figures · Check a figure

Checking the figures in a client letter or report? See the one-document pilot.

Not investment advice.