268 unchanged sentences
We do not have experience manufacturing, selling, or distributing food products and pet food manufacturing facilities, and pet food products are subject to many laws and regulations administered by the United States Department of Agriculture, the Federal Food and Drug Administration, the Occupational Safety and Health Administration, and other federal, state, local, and foreign governmental agencies relating to the production, packaging, labelling, storage, distribution, quality, and safety of food products and the health and safety of employees.
+Added: We have also recently acquired technology intended to enable us to improve our back-end software and facilitate certain expansion efforts, but technology integration is complicated, expensive and time consuming, and it may not result in us realizing the intended benefits from the acquisition.
The pursuit of potential new products, investments or acquisitions may divert the attention of management and cause us to incur various expenses in identifying, investigating and pursuing suitable opportunities, whether or not they are consummated.
5 unchanged sentences
If an investment or acquisition fails to meet our expectations, our business, operating results and financial condition may suffer.
+Added: We may not realize the benefits of our current and planned transactions with Aflac.
+Added: In October 2020, we entered into an Strategic Alliance Agreement, a Stock Purchase Agreement and a Shareholder Agreement with Aflac.
+Added: Aflac has purchased $60.0 million and has agreed to purchase an additional $140.0 million following the expiration or termination of the antitrust waiting period and subject to certain other terms and conditions.
+Added: These closing conditions may not be satisfied, in which event the second closing would not occur, the contractual three-year holding period would not apply to the shares we have already sold to Aflac, and Aflac may terminate the Alliance.
+Added: The Strategic Alliance Agreement sets forth the structure for the Alliance, including its intended benefits to us relating to brand, access and distribution as well as go-to-market matters.
+Added: We and Aflac have agreed to negotiate in good faith and to act reasonably with each other in order to agree on such terms as are necessary to fully implement the Alliance.
+Added: However, we may be unable to establish the terms for and implement the Alliance and, as a result, we may not realize the intended benefits of the Alliance.
+Added: In addition, we have agreed not to develop with a third party any worksite employee benefit regarding its pet insurance in the United States or Japan and to work exclusively with Aflac to develop opportunities in Japan’s pet insurance marketplace, which may prevent us from pursuing alternative opportunities.
+Added: If we are unable to implement the terms of the Alliance, Aflac's obligations in the Shareholder Agreement, including standstill obligations and contractual holding period requirements, would terminate, which may have an adverse effect on our stock price and otherwise cause our business to suffer.
We depend on relationships with strategic partners, and our inability to maintain our existing and secure new relationships with strategic partners could harm our revenue and operating results.
46 unchanged sentences
We have had in the past, and may have in the future, material weaknesses and significant deficiencies in our internal control over financial reporting.
−Removed: If we or our independent registered public accounting firm identify future material weaknesses in our internal control over financial reporting, we are unable to comply with the requirements of Section 404 in a timely manner, we are unable to assert that our internal control over financial reporting is effective or our independent registered public accounting firm is unable to express an opinion as to the effectiveness of our internal control over financial reporting, investors may lose confidence in the accuracy and completeness of our financial reports and the market price of our common stock could be negatively affected.
+Added: we or our independent registered public accounting firm identify future material weaknesses in our internal control over financial reporting, we are unable to comply with the requirements of Section 404 in a timely manner, we are unable to assert that our internal control over financial reporting is effective or our independent registered public accounting firm is unable to express an opinion as to the effectiveness of our internal control over financial reporting, investors may lose confidence in the accuracy and completeness of our financial reports and the market price of our common stock could be negatively affected.
We could also become subject to investigations by the stock exchange on which our securities are listed, the SEC or other regulatory authorities, which could require additional financial and management resources.
338 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.