12 unchanged sentences
dollars at the exchange rate in effect at the balance sheet date and income and expense items are translated at average rates for the period.
−Removed: Cumulative translation adjustments are excluded from net income (loss) and shown as a separate component of stockholders’ equity.
+Added: Cumulative translation adjustments are excluded from net income and shown as a separate component of stockholders’ equity.
We face exposure to movements in foreign currency exchange rates whenever we, or any of our subsidiaries, enter into transactions with third parties that are denominated in currencies other than our functional currency.
5 unchanged sentences
If the functional currency for AMSC Austria were to fluctuate by 10% the net effect would be immaterial to our consolidated financial statements.
−Removed: Foreign currency gains (losses) are included in net income (loss) and were a gain of $0.1 million for the three months ended June 30, 2025 , and a loss of $0.2 million for the three months ended June 30, 2024.
+Added: Foreign currency gains (losses) are included in net income and were a gain of $0.3 million for both the three and six months ended September 30, 2025, and loss of $0.3 million and $0.5 million for the three and six months ended September 30, 2024, respectively.
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.