What changed in this filing

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Item 4. Controls and Procedures

2024-10-16 compared with 2024-07-17 · 27 added, 25 removed, 46 unchanged (53% of the section changed)

1 unchanged sentence

(a) Disclosure Controls and Procedures.

The Company’s management, with the participation of the Company’s Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of the Company’s disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) as of June 2, 2024, the end of the quarterly fiscal period covered by this quarterly report.

The Company’s management, with the participation of the Company’s Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of the Company’s disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) as of September 1, 2024, the end of the quarterly fiscal period covered by this quarterly report.

Based on such evaluation, the Company’s Chief Executive Officer and Chief Financial Officer have concluded that, as of the end of such period, the Company’s disclosure controls and procedures were effective in recording, processing, summarizing and reporting, on a timely basis, information required to be disclosed by the Company in the reports that it files or submits under the Exchange Act and were effective in ensuring that information required to be disclosed by the Company in the reports that it files or submits under the Exchange Act is accumulated and communicated to the Company’s management, including the Company’s Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

4 unchanged sentences

Risk Factors .

There have been no material changes in the risk factors as previously disclosed in the Company’s Form 10-K Annual Report for the fiscal year ended March 3, 2024 with the exception of the following:

Severe weather events may disrupt our business.

The operation of our business can be disrupted by adverse weather conditions arising from short-term weather patterns, including catastrophic events or natural disasters (such as tornados and other severe storms).

There have been no material changes in the risk factors as previously disclosed in the Company’s Form 10-K Annual Report for the fiscal year ended March 3, 2024.

Unregistered Sales of Equity Securities and Use of Proceeds .

The following table provides information with respect to shares of the Company’s common stock acquired by the Company during each month included in the Company’s 2025 fiscal year first quarter ended June 2, 2024.

Per Share (or

of Shares (or

Price Paid Per

Total Number of

Shares (or Units)

Part of Publicly

2 unchanged sentences

that May Yet Be

Under the Plans

March 4 - April 2

April 3 - May 2

May 3 - June 2

Aggregate number of shares available to be purchased by the Company pursuant to share purchase authorization announced on May 23, 2022.

Purchased Under

June 3 - July 3

July 4 - August 4

August 5 - September 1

Aggregate number of shares available to be purchased by the Company pursuant to a share purchase authorization announced on May 23, 2022.

Pursuant to such authorization, the Company is authorized to purchase its shares from time to time on the open market or in privately negotiated transactions.

2 unchanged sentences

Other Information .

Amended and Restated 2018 Stock Option Plan of the Company.

Certification of principal executive officer pursuant to Exchange Act Rule 13a-14(a) or 15d-14(a).

4 unchanged sentences

Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

The following materials from the Company’s Quarterly Report on Form 10-Q for the quarter ended June 2, 2024, formatted in iXBRL (Inline eXtensible Business Reporting Language):

(i) Condensed Consolidated Balance Sheets at June 2, 2024 (unaudited) and March 3, 2024;

(ii) Consolidated Statements of Operations for the 13 weeks ended June 2, 2024 and May 28, 2023 (unaudited);

(iii) Consolidated Statements of Comprehensive Earnings for the 13 weeks ended June 2, 2024 and May 28, 2023 (unaudited);

(iv) Consolidated Statements of Shareholders’ Equity at June 2, 2024 (unaudited) and May 28, 2023;

and (v) Condensed Consolidated Statements of Cash Flows for the 13 weeks ended June 2, 2024 and May 28, 2023 (unaudited).

The following materials from the Company’s Quarterly Report on Form 10-Q for the quarter ended September 1, 2024, formatted in XBRL (eXtensible Business Reporting Language):

(i) Condensed Consolidated Balance Sheets at September 1, 2024 (unaudited) and March 3, 2024;

(ii) Consolidated Statements of Operations for the 13 weeks and 26 weeks ended September 1, 2024 and August 27, 2023 (unaudited);

(iii) Consolidated Statements of Comprehensive Earnings for the 13 weeks and 26 weeks ended September 1, 2024 and August 27, 2023 (unaudited);

(iv) Consolidated Statements of Shareholders’ Equity at September 1, 2024 (unaudited) and August 27, 2023;

and (v) Condensed Consolidated Statements of Cash Flows for the 26 weeks ended September 1, 2024 and August 27, 2023 (unaudited).

Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

2 unchanged sentences

EXHIBIT INDEX

Amended and Restated 2018 Stock Option Plan of the Company.

Certification of principal executive officer pursuant to Exchange Act Rule 13a-14(a) or 15d-14(a).

4 unchanged sentences

Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

The following materials from the Company’s Quarterly Report on Form 10-Q for the quarter ended June 2, 2024, formatted in iXBRL (Inline eXtensible Business Reporting Language):

(i) Condensed Consolidated Balance Sheets at June 2, 2024 (unaudited) and March 3, 2024;

(ii) Consolidated Statements of Operations for the 13 weeks ended June 2, 2024 and May 28, 2023 (unaudited);

(iii) Consolidated Statements of Comprehensive Earnings for the 13 weeks ended June 2, 2024 and May 28, 2023 (unaudited);

(iv) Consolidated Statements of Shareholders’ Equity at June 2, 2024 (unaudited) and May 28, 2023;

and (v) Condensed Consolidated Statements of Cash Flows for the 13 weeks ended June 2, 2024 and May 28, 2023 (unaudited).

The following materials from the Company’s Quarterly Report on Form 10-Q for the quarter ended September 1, 2024, formatted in iXBRL (Inline eXtensible Business Reporting Language):

(i) Condensed Consolidated Balance Sheets at September 1, 2024 (unaudited) and March 3, 2024;

(ii) Consolidated Statements of Operations for the 13 weeks and 26 weeks ended September 1, 2024 and August 27, 2023 (unaudited);

(iii) Consolidated Statements of Comprehensive Earnings for the 13 weeks and 26 weeks ended September 1, 2024 and August 27, 2023 (unaudited);

(iv) Consolidated Statements of Shareholders’ Equity at September 1, 2024 (unaudited) and August 27, 2023;

and (v) Condensed Consolidated Statements of Cash Flows for the 26 weeks ended September 1, 2024 and August 27, 2023 (unaudited).

Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

3 unchanged sentences

Park Aerospace Corp.

July 17, 2024

October 16, 2024

Chief Executive Officer

1 unchanged sentence

Matthew Farabaugh

July 17, 2024

October 16, 2024

Matthew Farabaugh

3 unchanged sentences

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.

What changed 10-Q

Item 4. Controls and Procedures