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Financial Statements and Supplementary Data.
−Removed: Our management’s annual report on internal control over financial reporting is included in this report immediately preceding Item 8.
+Added: Our management’s annual report on internal control over financial reporting is below.
+Added: Management’s Annual Report on Internal Control over Financial Reporting
+Added: To the Shareholders and
+Added: Board of Directors
+Added: of Hurco Companies, Inc.
+Added: Management of Hurco Companies, Inc.
+Added: (the “Company”) has assessed the effectiveness of the Company’s internal control over financial reporting as of October 31, 2024, based on criteria established in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework) (COSO).
+Added: Management is responsible for the Company’s financial statements, for maintaining effective internal control over financial reporting, and for its assessment of the effectiveness of internal control over financial reporting.
+Added: Because of its inherent limitations, the Company’s internal control over financial reporting may not prevent or detect misstatements.
+Added: Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
+Added: In management’s opinion, the Company’s internal control over financial reporting as of October 31, 2024, was effective based on the criteria specified above.
+Added: Our independent registered public accounting firm, Deloitte & Touche LLP (“Deloitte”), which also audited our consolidated financial statements, audited the effectiveness of our internal control over financial reporting as of October 31, 2024.
+Added: Deloitte has issued their attestation report, which is included in Part II, Item 8 of this Annual Report on Form 10-K.
+Added: /s/ Gregory S.
+Added: President and Chief Executive Officer
+Added: Executive Vice President, Treasurer, and
+Added: Chief Financial Officer
+Added: Indianapolis, Indiana
+Added: January 10, 2025
OTHER INFORMATION
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The following consolidated financial statements of the Company are included herein under Item 8 of Part II:
+Added: Report of Independent Registered Public Accounting Firm – Deloitte & Touche LLP, PCAOB Firm ID No.
Report of Independent Registered Public Accounting Firm – RSM US LLP, PCAOB Firm ID No.
−Removed: Consolidated Statements of Op erations – years ended October 31, 2023, 2022 and 2021
+Added: Consolidated Statements of Operations – years ended October 31, 2024, 2023, and 2022
Consolidated Statements of Comprehensive Income ( Loss) – years ended October 31, 2024, 2023 and 2022
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The following exhibits are filed with this report:
−Removed: Hurco Companies, Inc.
−Removed: Insider Trading Policy
+Added: Description of the Company’s Common Stock.
Subsidiaries of the Registrant.
+Added: Consent of Independent Registered Public Accounting Firm, Deloitte and Touche, LLP.
Consent of Independent Registered Public Accounting Firm, RSM US LLP.
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Certification by the Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
−Removed: Hurco Companies, Inc.
−Removed: Compensation Recovery Policy
The following information from the Registrant’s Annual Report on Form 10-K for the fiscal year ended October 31, 2024, formatted in Inline XBRL:
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The following exhibits are incorporated into this report:
−Removed: Amended and Restated Articles of Incorporation of the Registrant, incorporated by reference to Exhibit 3.1 to the Registrant’s Quarterly Report on Form 10-Q for the quarter ended July 31, 1997.
−Removed: Amended and Restated By-Laws of the Registrant as amended through March 12 , 2021 , incorporated by reference to Exhibit 3.1 to the Registrant’s Current Report on Form 8-K filed on March 12, 2021.
−Removed: Description of the Company’s Common Stock, incorporated by reference to Exhibit 4.1 to the Registrant’s Form 10-K filed on January 8, 2021.
+Added: Amended and Restated Articles of Incorporation of the Registrant, as amended effective March 15, 2024, incorporated by reference to Exhibit 3.1 to the Registrant’s Quarterly Report on Form 10-Q for the quarter ended April 30, 2024.
+Added: Amended and Restated By-Laws of the Registrant as amended through March 15, 2024 incorporated by reference to Exhibit 3.2 to the Registrant’s Quarterly Report on Form 10-Q for the quarter ended April 30, 2024.
Hurco Companies, Inc.
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and Hurco B.V., as the Borrowers, certain subsidiaries party thereto, as the Guarantors, and Bank of America, N.A., as the Lender, incorporated by reference to Exhibit 10.1 to the Registrant’s Current Report on Form 8-K filed December 22, 2023.
+Added: Hurco Companies, Inc.
+Added: Insider Trading Policy incorporated by reference to Exhibit 19.1 to the Registrant’s Annual Report on Form 10-K for the year ended October 31, 2023.
+Added: Hurco Companies, Inc.
+Added: Compensation Recovery Policy incorporated by reference to Exhibit 97.1 to the Registrant’s Annual Report on Form 10-K for the year ended October 31, 2023.
The indicated exhibit is a management contract, compensatory plan, or arrangement required to be listed by Item 601 of Regulation S-K.
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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.