What changed in this filing

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Item 1. Financial Statements

2025-11-10 compared with 2025-08-14 · 121 added, 81 removed, 408 unchanged (33% of the section changed)

2 unchanged sentences

CONDENSED BALANCE SHEETS

September 30,

Current assets

10 unchanged sentences

Commitments And Contingencies (Note 6)

Ordinary shares subject to possible redemption, 11,500,000 and 10,000,000 shares at redemption value of approximately $ 10.27 and $ 10.06 per share as of June 30, 2025 and December 31, 2024, respectively

Ordinary shares subject to possible redemption, 11,500,000 and 10,000,000 shares at redemption value of approximately $ 10.38 and $ 10.06 per share as of September 30, 2025 and December 31, 2024, respectively

Shareholders’ Equity

4 unchanged sentences

500,000,000 shares authorized;

4,537,500 and 4,500,000 issued and outstanding (excluding 11,500,000 and 10,000,000 subject to possible redemption) as of June 30, 2025 and December 31, 2024, respectively (1)(2)

4,537,500 and 4,500,000 issued and outstanding (excluding 11,500,000 and 10,000,000 subject to possible redemption) as of September 30, 2025 and December 31, 2024, respectively (1)(2)

Additional paid-in

5 unchanged sentences

RANGE CAPITAL ACQUISITION CORP.

CONDENSED STATEMENTS OF OPE RA

CONDENSED STATEMENTS OF OPERATIONS

For the Three

June 30, 2025

September 30,

For the Period

from July 24,

September 30,

Operating costs

2 unchanged sentences

Change on fair value of over-allotment option liability

Interest earned on investments held in Trust Account

Total other income, net

Interest earned on marketable securities held in Trust Account

Total other income (expense), net

Net income (loss)

Weighted average redeemable shares outstanding

2 unchanged sentences

shares outstanding

Basic and diluted net income per non-redeemable

Basic and diluted net income (loss) per non-redeemable

ordinary share

2 unchanged sentences

CONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY

FOR THE THREE AND SIX MONTHS ENDED JUNE 30, 2025

FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2025

Ordinary Shares

10 unchanged sentences

Balance – June 30, 2025

The accompanying not

es are an integral part of the unaudited condensed financial statements.

Remeasurement of carrying value to redemption value

Balance – September 30, 2025

FOR THE PERIOD FROM JULY 24, 2024 (INCEPTION) THROUGH SEPTEMBER 30, 2024

Ordinary Shares

Receivable from

Shareholders’

Balance — July 24, 2024 (Inception)

Ordinary shares issued to Sponsor

Ordinary shares issued to underwriter

Collection of stock subscription receivable from shareholder

Balance – September 30, 2024 (unaudited)

The accompanying notes are an integral part of the unaudited condensed financial statements.

RANGE CAPITAL ACQUISITION CORP.

CONDENSED STATEMENT OF CASH FLOWS

FOR THE SIX MONTHS ENDED JUNE 30, 2025

September 30,

July 24, 2024

(Inception) To

September 30,

Cash Flows from Operating Activities:

Adjustments to reconcile net income to net cash used in operating activities:

Interest earned on investments held in Trust Account

Change in Fair Value of Over-allotment liability

Net income (loss)

Adjustments to reconcile net income (loss) to net cash used in operating activities:

Interest earned on marketable securities held in Trust Account

Change in Fair Value of Overallotment liability

Changes in operating assets and liabilities:

Prepaid expenses

Prepaid expenses and other current assets

Accounts payable and accrued expenses

1 unchanged sentence

Cash Flows from Investing Activities:

Investment of cash into Trust Account

Investment of cash in Trust Account

Net cash used in investing activities

2 unchanged sentences

Proceeds from sale of Private Placement Units

Proceeds from share subscription receivable from shareholder

Proceeds from Issuance of Representative shares

Proceeds from promissory note – related party

Payment of offering costs

Net cash provided by financing activities

4 unchanged sentences

Remeasurement of carrying value to redemption value

Deferred offering costs included in accrued offering costs

Fair Value of EBC founder shares charged to Deferred offering costs

The accompanying notes are an integral part of the unaudited condensed financial statements.

RANGE CAPITAL ACQUISITION CORP.

NOTES TO CONDENSED FINANCIAL STATEMENTS

SEPTEMBER 30, 2025

ORGANIZATION AND BUSINESS OPERATIONS

2 unchanged sentences

The Company intends to pursue a Business Combination with a target in any industry or geographic region that can benefit from the expertise and capabilities of the Company’s management team.

As of June 30, 2025, the Company had not commenced any operations.

All activity for the period from July 24, 2024 (inception) through June 30, 2025 relates to the Company’s formation and the initial public offering (“Initial Public Offering”), which is described below.

As of September 30, 2025, the Company had not commenced any operations.

All activity for the period from July 24, 2024 (inception) through September 30, 2025 relates to the Company’s formation and the initial public offering (“Initial Public Offering”), which is described below.

The Company will not generate any operating revenues until after the completion of an initial Business Combination, at the earliest.

13 unchanged sentences

government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or in any open-ended investment company that holds itself out as a money market fund investing solely in U.S.

Treasuries and meeting certain conditions under Rule 2a-7

of the Investment Company Act, as determined by the Company, until the earlier of (i) the completion of a Business Combination and (ii) the distribution of the funds in the Trust Account to the Company’s shareholders, as described below.

Treasuries and meeting certain conditions under Rule2a-7of

the Investment Company Act, as determined by the Company, until the earlier of (i) the completion of a Business Combination and (ii) the distribution of the funds in the Trust Account to the Company’s shareholders, as described below.

The Company will provide the holders of the outstanding Public Shares (the “Public Shareholders”) with the opportunity to redeem all or a portion of their Public Shares either (i) in connection with a shareholder meeting called to approve the Business Combination or (ii) by means of a tender offer in connection with the Business Combination.

The decision as to whether the Company will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company in its sole discretion subject to requirements of corporate law.

The Public Shareholders will be entitled to redeem their Public Shares for a pro rata portion of the amount

then in the Trust Account (initially $ 10.05 per Public Share, plus any pro rata interest then in the Trust Account, net of taxes payable).

The Public Shareholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially $ 10.05 per Public Share, plus any pro rata interest then in the Trust Account, net of taxes payable).

The Public Shares subject to redemption were recorded at a redemption value and classified as temporary equity upon the completion of the Initial Public Offering in accordance with the Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.”

RANGE CAPITAL ACQUISITION CORP.

NOTES TO CONDENSED FINANCIAL STATEMENTS

SEPTEMBER 30, 2025

If the Company seeks shareholder approval of the Business Combination, the Company will proceed with a Business Combination only if the Company receives an ordinary resolution under Cayman Islands law approving a Business Combination, which requires the affirmative vote of a majority of the shareholders who attend and vote at a general meeting of the Company, or such other vote as required by law or stock exchange rule.

7 unchanged sentences

The Company has until 18 months from the closing of the Initial Public Offering, June 23, 2026, to consummate a Business Combination (the “Combination Period”).

However, if the Company has not completed a Business Combination within the Combination Period and the Combination Period is not extended by shareholders pursuant to an amendment to the Company’s amended and restated articles of association, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem 100 % of the Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest earned and not previously released to us to pay our taxes, if any (less $ 100,000 to pay liquidation and dissolution expenses), divided by the number of then issued and outstanding Public Shares, which redemption will completely extinguish the rights of the Public Shareholders as shareholders (including the right to receive further liquidating distributions, if any), and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the Company’s remaining Public Shareholders and its Board of Directors, liquidate and dissolve, subject in each case to the Company’s obligations under Cayman Islands law to provide for claims of creditors and the requirements of other applicable law.

price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest earned and not previously released to us to pay our taxes, if any (less $ 100,000 to pay liquidation and dissolution expenses), divided by the number of then issued and outstanding Public Shares, which redemption will completely extinguish the rights of the Public Shareholders as shareholders (including the right to receive further liquidating distributions, if any), and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the Company’s remaining Public Shareholders and its Board of Directors, liquidate and dissolve, subject in each case to the Company’s obligations under Cayman Islands law to provide for claims of creditors and the requirements of other applicable law.

The Sponsor has agreed to waive its rights to liquidating distributions from the Trust Account with respect to the Founder Shares it would receive if the Company fails to complete a Business Combination within the Combination Period.

3 unchanged sentences

NOTES TO CONDENSED FINANCIAL STATEMENTS

JUNE 30, 2025

SEPTEMBER 30, 2025

This liability will not apply to any claims by a third party who executed a waiver of any and all rights to seek access to the Trust Account and as to any claims by the Company’s auditors or under the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”).

12 unchanged sentences

as filed with the SEC on March 31, 2025.

The interim results for the six months ended June 30, 2025, are not necessarily indicative of the results to be expected for the year ending December 31, 2025 or for any future periods.

The interim results for the nine months ended September 30, 2025, are not necessarily indicative of the results to be expected for the year ending December 31, 2025 or for any future periods.

Segment Reporting

8 unchanged sentences

growth companies but any such election to opt out is irrevocable.

The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time

This may make comparison of the Company’s financial statement with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.

RANGE CAPITAL ACQUISITION CORP.

NOTES TO CONDENSED FINANCIAL STATEMENTS

JUNE 30, 2025

private companies adopt the new or revised standard.

SEPTEMBER 30, 2025

Use of Estimates

5 unchanged sentences

The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents.

The Company had $ 529,232 and $ 881,853 in cash and no cash equivalents as of June 30, 2025 and December 31, 2024, respectively.

The Company had $ 419,020 and $ 881,853 in cash and no cash equivalents as of September 30, 2025 and December 31, 2024, respectively.

Investments Held in Trust Account

At June 30, 2025 and December 31, 2024, substantially all of the assets held in the Trust Account were held in money market funds which are invested primarily in U.S.

At September 30, 2025 and December 31, 2024, substantially all of the assets held in the Trust Account were held in money market funds which are invested primarily in U.S.

Treasury securities.

4 unchanged sentences

Fair values of these investments are determined by Level 1 inputs utilizing quoted prices (unadjusted) in active markets for identical assets.

For the six months ended June 30, 2025, the Company did not withdraw any interest earned on the Trust Account.

For the nine months ended September 30, 2025, the Company did not withdraw any interest earned on the Trust Account.

Concentration of Credit Risk

1 unchanged sentence

Any loss incurred or a lack of access to such funds could have a significant adverse impact on the Company’s financial condition, results of operations, and cash flows.

As of June 30, 2025, the Company has not experienced losses on this account.

As of September 30, 2025, the Company has not experienced losses on this account.

Offering Costs

8 unchanged sentences

NOTES TO CONDENSED FINANCIAL STATEMENTS

JUNE 30, 2025

SEPTEMBER 30, 2025

ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return.

2 unchanged sentences

The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense.

There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of June 30, 2025 and December 31, 2024.

There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of September 30, 2025 and December 31, 2024.

The Company is currently not aware of any issues under review that could result in significant payments, accruals, or material deviation from its position.

29 unchanged sentences

Accordingly, the Company evaluated and classified the rights under equity treatment at its assigned value.

Net Income per Ordinary Share

Net income per share is computed by dividing net income by the weighted average number of ordinary shares outstanding during the period, excluding ordinary shares subject to forfeiture.

RANGE CAPITAL ACQUISITION CORP.

NOTES TO CONDENSED FINANCIAL STATEMENTS

SEPTEMBER 30, 2025

Net Income (Loss) per Ordinary Share

Net income (loss) per share is computed by dividing net income (loss) by the weighted average number of ordinary shares outstanding during the period, excluding ordinary shares subject to forfeiture.

Weighted average shares were reduced for the effect of an aggregate of 500,000 ordinary shares that were subject to forfeiture by the holders thereof depending on the extent to which the underwriter’s over-allotment option is exercised.

On January 3, 2025, the Company’s underwriters fully exercised their over-allotment option resulting to no shares subject to forfeiture.

At June 30, 2025, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company.

As a result, diluted income per share is the same as basic income per share for the period presented.

The following table presents a reconciliation of the numerator and denominator used to compute basic and diluted net income per share for each class of ordinary shares:

At September 30, 2025, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company.

As a result, diluted income (loss) per share is the same as basic income per share for the period presented.

The following table presents a reconciliation of the numerator and denominator used to compute basic and diluted net income (loss) per share for each class of ordinary shares:

For the Three Months Ended

June 30, 2025

For the Six Months Ended

June 30, 2025

Basic and diluted net income per share:

Allocation of net income, basic and diluted

September 30, 2025

For the Nine Months Ended

September 30, 2025

For the Period from

July 24, 2024

(Inception) Through

September 30, 2024

Non-redeemable

Basic and diluted net income (loss) per share:

Allocation of net income (loss), basic and diluted

Basic and diluted weighted-average ordinary shares outstanding

Basic and diluted net income per ordinary share

Basic and diluted net income (loss) per ordinary share

Ordinary Shares Subject to Possible Redemption

4 unchanged sentences

Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption value.

The change in the carrying value of redeemable shares will result in charges against additional

The change in the carrying value of redeemable shares will result in charges against additional paid-in

capital (to the extent available) and accumulated equity.

Accordingly, as June 30, 2025 and December 31, 2024, ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet.

As of June 30, 2025 and December 31, 2024, the ordinary shares subject to possible redemption reflected in the balance sheet are reconciled in the following table:

Accordingly, as September 30, 2025 and December 31, 2024, ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet.

As of September 30, 2025 and December 31, 2024, the ordinary shares subject to possible redemption reflected in the balance sheet are reconciled in the following table:

Ordinary Shares subject to possible redemption

12 unchanged sentences

Balance - June 30, 2025

Remeasurement of carrying value to redemption value

Balance - September 30, 2025

RANGE CAPITAL ACQUISITION CORP.

NOTES TO CONDENSED FINANCIAL STATEMENTS

JUNE 30, 2025

SEPTEMBER 30, 2025

Recently Issued Accounting Standards

9 unchanged sentences

Liquidity, Capital Resources and Going Concern

As of June 30, 2025, the Company had $ 529,232 in cash and working capital of $ 483,417 .

As of September 30, 2025, the Company had $ 419,020 in cash and working capital of $ 342,927 .

The Company has until June 23, 2026, to consummate the initial Business Combination (assuming no extensions).

19 unchanged sentences

NOTES TO CONDENSED FINANCIAL STATEMENTS

JUNE 30, 2025

SEPTEMBER 30, 2025

RELATED PARTY TRANSACTIONS

33 unchanged sentences

The loan was repaid at the closing of the Initial Public Offering out of the $ 750,000 of offering proceeds that were allocated to the payment of offering expenses.

As of June 30, 2025 and December 31, 2024, the Company had borrowed $ 0 under the promissory note and no other borrowing are permitted under this loan agreement.

As of September 30, 2025 and December 31, 2024, the Company had borrowed $ 0 under the promissory note and no other borrowing are permitted under this loan agreement.

RANGE CAPITAL ACQUISITION CORP.

NOTES TO CONDENSED FINANCIAL STATEMENTS

JUNE 30, 2025

SEPTEMBER 30, 2025

Administration Fee

1 unchanged sentence

The Company will cease payments upon the completion of a Business Combination or a liquidation event.

As of June 30, 2025 and December 31, 2024, the Company incurred $ 62,667 and $ 1,667 , respectively, of administrative services fees which were included in operating expenses on the statement of operations.

At June 30, 2025 and December 31, 2024, $ 0 and $ 1,667 was outstanding and reported as accrued expenses on the accompanying balance sheets, respectively.

As of September 30, 2025 and December 31, 2024, the Company incurred $ 92,667 and $ 1,667 , respectively, of administrative services fees which were included in operating expenses on the statement of operations.

At September 30, 2025 and December 31, 2024, $ 0 and $ 1,667 was outstanding and reported as accrued expenses on the accompanying balance sheets, respectively.

Related Party Loans

4 unchanged sentences

The Units would be identical to the Private Placement Units.

As of June 30, 2025 and December 31, 2024, no such Working Capital Loans were outstanding.

As of September 30, 2025 and December 31, 2024, no such Working Capital Loans were outstanding.

Special Advisors

9 unchanged sentences

The agreement is effective through December 31, 2025 , with the Consultant entitled to a monthly fee of $ 7,500 .

For the three and six months ended June 30, 2025, the Company incurred and paid $ 7,500 in consulting fees.

For the three and six months ended June 30, 2024, the Company has no t incurred or paid any consulting fees.

For the three and nine months ended September 30, 2025, the Company incurred and paid $ 22,500 and $ 30,000 , respectively, in consulting fees.

For the three and nine months ended September 30, 2024, the Company has no t incurred or paid any consulting fees.

COMMITMENTS AND CONTINGENCIES

7 unchanged sentences

Underwriting Agreement

The Company granted the underwriters a 45 -day

option from the date of Initial Public Offering to purchase up to 1,500,000 additional Units to cover over-allotments, if any, at the Initial Public Offering price less the underwriting discounts and commissions.

The Company granted the underwriters a 45 -dayoption

from the date of Initial Public Offering to purchase up to 1,500,000 additional Units to cover over-allotments, if any, at the Initial Public Offering price less the underwriting discounts and commissions.

The over-allotment option was exercised in full by the underwriters on December 31, 2024, and the over-allotment option closed on January 3, 2025.

4 unchanged sentences

NOTES TO CONDENSED FINANCIAL STATEMENTS

JUNE 30, 2025

SEPTEMBER 30, 2025

Business Combination Marketing Agreement

17 unchanged sentences

Preference Shares — The Company is authorized to issue 100,000,000 preference shares with a par value of $ 0.0001 per share with such designations, voting and other rights and preferences as may be determined from time to time by the Company’s board of directors.

At June 30, 2025 and December 31, 2024, there were no preference shares issued or outstanding.

At September 30, 2025 and December 31, 2024, there were no preference shares issued or outstanding.

Ordinary Shares— The Company is authorized to issue 500,000,000 ordinary shares with a par value of $ 0.0001 per share.

Holders of ordinary shares are entitled to one vote for each share.

As of June 30, 2025 and December 31, 2024, there were 4,537,500 and 4,500,000 ordinary shares issued and outstanding, respectively, excluding 11,500,000 and 10,000,000 shares subject to redemption.

As of September 30, 2025 and December 31, 2024, there were 4,537,500 and 4,500,000 ordinary shares issued and outstanding, respectively, excluding 11,500,000 and 10,000,000 shares subject to redemption.

At December 31, 2024, shares outstanding includes (i) 3,833,333 Founder Shares, of which an aggregate of up to 500,000 ordinary shares were subject to forfeiture to the extent that the underwriters’ over-allotment option was not exercised in full or in part so that the number of Founder Shares will equal 25 % of the Company’s issued and outstanding ordinary shares after the Initial Public Offering (excluding Private Placement Shares), (ii) 266,667 EBC Founder Shares, and (iii) 400,000 Private Placement Shares issued at the closing of the Initial Public Offering.

At June 30, 2025, shares outstanding includes (i) 3,833,333 Founder Shares, (ii) 266,667 EBC Founder Shares, and (iii) 400,000 Private Placement Shares issued at the closing of the Initial Public Offering and 37,500 Private Placement Shares issued at the closing of the over-allotment option on January 3, 2025.

At September 30, 2025, shares outstanding includes (i) 3,833,333 Founder Shares, (ii) 266,667 EBC Founder Shares, and (iii) 400,000 Private Placement Shares issued at the closing of the Initial Public Offering and 37,500 Private Placement Shares issued at the closing of the over-allotment option on January 3, 2025.

Upon the underwriters’ exercise of their over-allotment option in full, no shares were subject to forfeiture related to the over-allotment option.

1 unchanged sentence

NOTES TO CONDENSED FINANCIAL STATEMENTS

JUNE 30, 2025

SEPTEMBER 30, 2025

Rights— Except in cases where the Company is not the surviving company in a Business Combination, each holder of a right will automatically receive one-tenth

7 unchanged sentences

The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date.

The following table presents information about the Company’s assets and liabilities that are measured at fair value as of June 30, 2025 and December 31, 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

June 30, 2025

The following table presents information about the Company’s assets and liabilities that are measured at fair value as of September 30, 2025 and December 31, 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

September 30, 2025

December 31, 2024

1 unchanged sentence

Over-allotment option liability

At June 30, 2025 and December 31, 2024, investments held in the Trust Account were held in money market funds which are invested primarily in U.S.

At September 30, 2025 and December 31, 2024, investments held in the Trust Account were held in money market funds which are invested primarily in U.S.

Treasury securities.

27 unchanged sentences

NOTES TO CONDENSED FINANCIAL STATEMENTS

JUNE 30, 2025

As of June 30, 2025, the Company had not commenced any operations.

All activity for the six months ended June 30, 2025 relates to the Company’s formation and the Initial Public Offering.

SEPTEMBER 30, 2025

As of September 30, 2025, the Company had not commenced any operations.

All activity for the nine months ended September 30, 2025 relates to the Company’s formation and the Initial Public Offering.

The Company will not generate any operating revenues until after the completion of an initial Business Combination, at the earliest.

7 unchanged sentences

When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following:

Ended June 30,

September 30,

Operating costs

5 unchanged sentences

SUBSEQUENT EVENTS

The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued.

Based upon this review, the Company did not identify any subsequent events, that would have required adjustment or disclosure in the financial statements other than disclosed in the Notes, except for the below.

Effective as of August 11, 2025, Mr.

Tim Rotolo resigned as the Chief Financial Officer of the Company and the board of directors of the Company appointed Mr.

Al Kucharchuk to serve as the Chief Financial Officer of the Company, to fill the vacancy created by Mr.

Tim Rotolo’s resignation.

The Company evaluated subsequent events and transactions that occurred after the balance sheet date

up to the date that the financial statements were issued.

Based upon this review, the Company did not identify any subsequent events, that would have required adjustment or disclosure in the financial statements other than disclosed in the Notes.

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 1. Financial Statements