5 unchanged sentences
The Company’s management is responsible for establishing and maintaining adequate internal control over financial reporting.
−Removed: Management has evaluated the effectiveness of the internal controls over financial reporting, based on the framework and criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission, and concluded that they were effective as of September 27, 2024.
+Added: Management has evaluated the effectiveness of the internal controls over financial reporting, based on the framework and criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission, and concluded that they were effective as of October 3, 2025.
All internal control systems have inherent limitations;
as such, they may not prevent or detect all misstatements or fraud.
−Removed: Therefore, even those internal controls systems determined to be effective can provide only reasonable assurance with respect to financial statements preparation and reporting.
+Added: Therefore, even those internal control systems determined to be effective can provide only reasonable assurance with respect to financial statements preparation and reporting.
Additionally, projections of any evaluation of effectiveness to future periods are subject to the risk that the current control structure may become inadequate for changes in conditions or the degree of compliance with the policies may deteriorate.
4 unchanged sentences
Other Information.
−Removed: During the three months ended September 27, 2024, none of our directors or officers (as defined in Rule 16a-1(f) of the Securities Exchange Act of 1934, as amended), adopted , terminated or modified a Rule 10b5-1 trading arrangement or non-Rule 10b5-1 trading arrangement (as such terms are defined in Item 408 of Regulation S-K of the Securities Act of 1933, as amended).
+Added: During the three months ended October 3, 2025, none of our directors or officers (as defined in Rule 16a-1(f) of the Securities Exchange Act of 1934, as amended), adopted , terminated or modified a Rule 10b5-1 trading arrangement or non-Rule 10b5-1 trading arrangement (as such terms are defined in Item 408 of Regulation S-K of the Securities Act of 1933, as amended).
+Added: Restructuring Plan
+Added: During the first quarter of fiscal 2026, we initiated a formal multi-year business transformation and restructuring plan (“the Plan”) to support the Company’s initiatives to make the Company more agile, efficient and customer focused.
+Added: Developed in collaboration with leading third-party advisors, the Plan is structured around three strategic priorities:
+Added: Commercial Excellence, Operational Excellence and Asset and Network Optimization.
+Added: These priorities establish a clear framework for near-term performance improvement and long-term value creation through disciplined execution, continuous improvement and a relentless focus on serving customers.
+Added: • Commercial Excellence.
+Added: Executing commercial initiatives to improve customer retention, enhance profitability, and support a return to sustainable growth.
+Added: Vestis is expanding product offerings and deploying new processes,
+Added: tools and systems designed to strengthen customer segmentation, optimize strategic pricing and reinforce commercial discipline.
+Added: • Operational Excellence.
+Added: Implementing a standardized operating framework across its facilities and business units and streamlining the Company’s organizational structure in order to improve operating leverage, simplify execution, modernize core processes and systems and create a more scalable and efficient cost structure.
+Added: • Asset & Network Optimization.
+Added: Rationalizing network redundancies, reallocating equipment to higher-utilization markets, and making targeted capital investments to improve reliability and asset performance.
+Added: Plan implementation has recently begun and is expected to generate annual operating cost savings of at least $75 million by the end of fiscal 2026 and to also enhance revenue.
+Added: Currently we anticipate that the Plan will be substantially complete by the end of fiscal 2027 and we estimate costs of the Plan to be in the range of $25 million to $30 million, with approximately $20 million related to third-party consulting and support, and up to $10 million in severance and related costs.
+Added: The estimate of the charges that the Company expects to incur in connection with the Plan, and the timing thereof, are subject to a number of assumptions and actual amounts may differ materially from estimates.
+Added: In addition, the Company may incur other charges not currently contemplated due to unanticipated events that may occur, including in connection with the implementation of the Plan.
Disclosure Regarding Foreign Jurisdiction that Prevent Inspections.
2 unchanged sentences
The information required under this item is incorporated by reference to the Company’s definitive proxy statement pursuant to Regulation 14A under the captions “Proposal 1:
−Removed: Election of Directors,” “Corporate Governance,” and “Executive Officers”, which will be filed with the Securities and Exchange Commission no later than 120 days after the close of the Company’s fiscal year ended September 27, 2024.
+Added: Election of Directors,” “Corporate Governance,” and “Executive Officers”, which will be filed with the Securities and Exchange Commission no later than 120 days after the close of the Company’s fiscal year ended October 3, 2025.
Executive Compensation .
−Removed: The information required under this item is incorporated by reference to the Company’s definitive proxy statement pursuant to Regulation 14A under the captions “Executive Compensation” and “2024 Director Compensation”, which will be filed with the Securities and Exchange Commission no later than 120 days after the close of the Company’s fiscal year ended September 27, 2024.
+Added: The information required under this item is incorporated by reference to the Company’s definitive proxy statement pursuant to Regulation 14A under the captions “Executive Compensation” and “2025 Director Compensation”, which will be filed with the Securities and Exchange Commission no later than 120 days after the close of the Company’s fiscal year ended October 3, 2025.
Security Ownership of Certain Beneficial Owner and Management and Related Stockholder Matters
−Removed: The information required under this item is incorporated by reference to the Company’s definitive proxy statement pursuant to Regulation 14A under the captions “Beneficial Ownership of Our Common Stock” and “Equity Compensation Plan Information”, which will be filed with the Securities and Exchange Commission no later than 120 days after the close of the Company’s fiscal year ended September 27, 2024.
+Added: The information required under this item is incorporated by reference to the Company’s definitive proxy statement pursuant to Regulation 14A under the captions “Beneficial Ownership of Our Common Stock” and “Equity Compensation Plan Information”, which will be filed with the Securities and Exchange Commission no later than 120 days after the close of the Company’s fiscal year ended October 3, 2025.
Certain Relationships and Related Transactions, and Director Independence.
−Removed: The information required under this item is incorporated by reference to the Company’s definitive proxy statement pursuant to Regulation 14A, under the captions “Review of Related Party Transactions” and "Independence of Directors”, which will be filed with the Securities and Exchange Commission no later than 120 days after the close of the Company’s fiscal year ended September 27, 2024.
+Added: The information required under this item is incorporated by reference to the Company’s definitive proxy statement pursuant to Regulation 14A, under the captions “Review of Related Party Transactions” and "Independence of Directors”, which will be filed with the Securities and Exchange Commission no later than 120 days after the close of the Company’s fiscal year ended October 3, 2025.
Principal Accounting Fees and Services.
The information required under this item is incorporated by reference to the Company’s definitive proxy statement pursuant to Regulation 14A under the caption “Proposal 3:
−Removed: Ratification of Appointment of Deloitte & Touche LLP as our Independent Registered Public Accounting Firm,” which will be filed with the Securities and Exchange Commission no later than 120 days after the close of the Company’s fiscal year ended September 27, 2024.
+Added: Ratification of Appointment of Deloitte & Touche LLP as our Independent Registered Public Accounting Firm,” which will be filed with the Securities and Exchange Commission no later than 120 days after the close of the Company’s fiscal year ended October 3, 2025.
Exhibits, Financial Statement Schedules.
4 unchanged sentences
3.2 Amended and Restated Bylaws of Vestis Corporation (incorporated by reference to Exhibit 3.2 to the Company’s Current Report on Form 8-K filed October 2, 2023)
+Added: 4.1* Description of Vestis Corporation Capital Stock
10.1† Transition Services Agreement, dated as of September 29, 2023, by and between Aramark and Vestis Corporation (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed October 2, 2023)
4 unchanged sentences
Borrower, Canadian Linen and Uniform Service Corp., as Canadian Borrower, each Subsidiary of Vestis Corporation from time to time party thereto, the financial institutions from time to time party thereto, the issuing banks named therein, and JPMorgan Chase Bank, N.A., as administrative agent for the lenders and collateral agent for the secured parties thereunder (incorporated by reference to Exhibit 10.5 to the Company’s Current Report on Form 8-K filed October 2, 2023)
+Added: 10.6 Amendment No.
+Added: 1 to Credit Agreement, dated as of February 22, 2024, among Vestis Corporation, as U.S.
+Added: Borrower, Canadian Linen and Uniform Service Corp., as Canadian Borrower, each Subsidiary of Vestis Corporation party thereto, the lenders party thereto, and JPMorgan Chase Bank, N.A., as administrative agent and collateral agent (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on February 22, 2024)
+Added: 10.7 Amendment No.2 to Credit Agreement, dated as of May 1, 2025, among Vestis Corporation, as U.S.
+Added: Borrower, Canadian Linen and Uniform Service Corp., as Canadian Borrower, and other subsidiaries of Vestis Corporation party thereto, the lenders party thereto, and JP Morgan Chase Bank, N.A., as administrative agent and collateral agent (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed on May 6, 2025).
10.8+ Vestis Corporation 2023 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.6 to the Company’s Current Report on Form 8-K filed October 2, 2023)
10.9+ Form of Deferred Stock Unit Award Agreement Pursuant to the Vestis Corporation 2023 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.7 to the Company’s Current Report on Form 8-K filed October 2, 2023)
−Removed: 10.8+* Form of Restricted Stock Unit Award Agreement Pursuant to the Vestis Corporation 2023 Long-Term Incentive Plan
−Removed: 10.9+* Form of Stock Option Award Agreement Pursuant to the Vestis Corporation 2023 Long-Term Incentive Plan
−Removed: 10.10+* Form of Performance Stock Unit Award Agreement Pursuant to the Vestis Corporation 2023 Long-Term Incentive Plan
−Removed: 10.11+* Third Amended and Restated Stock Incentive Plan of Aramark (which governs certain pre-Separation awards per the terms of the Employee Matters Agreement)
−Removed: 10.12+* Form of Aramark Stock Option Award Agreement (which governs certain pre-Separation awards per the terms of the Employee Matters Agreement)
−Removed: 10.13+* Form of Aramark Restricted Stock Award Agreement (which governs certain pre-Separation awards per the terms of the Employee Matters Agreement)
−Removed: 10.14+* Form of Aramark Performance Stock Unit Award Agreement (which governs certain pre-Separation awards per the terms of the Employee Matters Agreement)
+Added: 10.10+ Form of Restricted Stock Unit Award Agreement Pursuant to the Vestis Corporation 2023 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.8 to the Company's Annual Report on Form 10-K filed on November 22, 2024)
+Added: 10.11+ Form of Stock Option Award Agreement Pursuant to the Vestis Corporation 2023 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.9 to the Company's Annual Report on Form 10-K filed on November 22, 2024)
+Added: 10.12+ Form of Performance Stock Unit Award Agreement Pursuant to the Vestis Corporation 2023 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.10 to the Company's Annual Report on Form 10-K filed on November 22, 2024
+Added: 10.13+ Form of Director Restricted Stock Unit Award Agreement Pursuant to the Vestis Corporation 2023 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.24 to the Company's Annual Report on Form 10-K filed on November 22, 2024)
+Added: 10.14+ 2025 Form of Performance Stock Unit Award Agreement Pursuant to the Vestis Corporation 2023 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.34 to the Company's Annual Report on Form 10-K filed on November 22, 2024)
+Added: 10.15+ Third Amended and Restated Stock Incentive Plan of Aramark (which governs certain pre-Separation awards per the terms of the Employee Matters Agreement) (incorporated by reference to Exhibit 10.11 to the Company's Annual Report on Form 10-K filed on November 22, 2024)
+Added: 10.16+ Form of Aramark Stock Option Award Agreement (which governs certain pre-Separation awards per the terms of the Employee Matters Agreement) (incorporated by reference to Exhibit 10.12 to the Company's Annual Report on Form 10-K filed on November 22, 2024)
+Added: 10.17+ Form of Aramark Restricted Stock Award Agreement (which governs certain pre-Separation awards per the terms of the Employee Matters Agreement) (incorporated by reference to Exhibit 10.13 to the Company's Annual Report on Form 10-K filed on November 22, 2024)
+Added: 10.18+ Form of Aramark Performance Stock Unit Award Agreement (which governs certain pre-Separation awards per the terms of the Employee Matters Agreement) (incorporated by reference to Exhibit 10.14 to the Company's Annual Report on Form 10-K filed on November 22, 2024)
10.19+ Offer Letter, dated as of December 31, 2021, by and between Aramark and Timothy Donovan (incorporated by reference to Exhibit 10.15 to the Company’s Annual Report on Form 10-K filed on December 21, 2023)
1 unchanged sentence
10.21+ Summary of modification to Timothy R.
−Removed: Donovan Offer Letter, Agreement Relating to Employment and Post-Employment Competition and Outstanding Equity Awards with “Retirement with Notice” Provisions dated September 24, 2024
−Removed: Offer Letter, dated as of July 28, 2023, by and between Aramark and Christopher R.
−Removed: Synek (incorporated by reference to Exhibit 10.16 to the Company’s Registration Statement on Form 10 filed on September 6, 2023;
−Removed: Agreement Relating to Employment and Post-Employment Competition, dated as of August 30, 2023, by and between Aramark Services, Inc.
−Removed: and Christopher R.
−Removed: Synek (incorporated by reference to Exhibit 10.17 to the Company’s Registration Statement on Form 10 filed on September 6, 2023;
+Added: Donovan Offer Letter, Agreement Relating to Employment and Post-Employment Competition and Outstanding Equity Awards with “Retirement with Notice” Provisions dated September 24, 2024 (incorporated by reference to Exhibit 10.17 to the Company's Annual Report on Form 10-K filed on November 22, 2024)
10.22+ Form of Director Letter (incorporated by reference to Exhibit 10.15 to the Company’s Registration Statement on Form 10 filed on September 6, 2023)
10.23+ Vestis Corporation Management Incentive Bonus Plan (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on December 1, 2023)
−Removed: Vestis Corporation Deferred Compensation Plan (incorporated by reference to Exhibit 10.2 to the Company’s Current Report on Form 8-K filed on December 1, 2023;
−Removed: Separation Agreement and General Release, dated as of February 5, 2024, by and between Vestis Services, LLC and Christopher R.
−Removed: Form of Director Restricted Stock Unit Award Agreement Pursuant to the Vestis Corporation 2023 Long-Term Incentive Plan
−Removed: Amendment No.
−Removed: 1, dated as of February 22, 2024, among Vestis Corporation, as U.S.
−Removed: Borrower, Canadian Linen and Uniform Service Corp., as Canadian Borrower, each Subsidiary of Vestis Corporation party thereto, the lenders party thereto, and JPMorgan Chase Bank, N.A., as administrative agent and collateral agent (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on February 22, 2024;
10.24+ Amended and Restated Employment Agreement, dated as of April 2, 2024, by and between Vestis Corporation and Kim T.
7 unchanged sentences
Meister and Corvex Management LP (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on June 20, 2024)
+Added: 10.29 Amendment No.
+Added: 1 to Letter Agreement dated May 5, 2025 by and among the Company and Keith A.
+Added: Meister and Corvex (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed on May 6, 2025)
10.30+ Employment Agreement, dated as of June 19, 2024, by and between Vestis Corporation and William Seward (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on July 23, 2024)
1 unchanged sentence
10.32 Sale and Contribution Agreement, dated as of August 2, 2024, by and among Vestis Services, LLC, as servicer and originator, certain other Originators, and VS Financing, LLC, as buyer (incorporated by reference to Exhibit 10.2 to the Company’s Current Report on Form 8-K filed on August 7, 2024)
−Removed: 10.34+* 2025 Form of Performance Stock Unit Award Agreement Pursuant to the Vestis Corporation 2023 Long-Term Incentive Plan
−Removed: 19.1* Vestis Corporation Securities Trading Policy
+Added: 10.33+† Separation Agreement and Waiver and Release, dated as of February 20, 2025, between Vestis Corporation and Rick T.
+Added: Dillon (incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q filed on May 7, 2025)
+Added: 10.34+† Separation Agreement and Waiver and Release, dated as of April 24, 2025, between Vestis Corporation and Kim T.
+Added: Scott (incorporated by reference to Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q filed on May 7, 2025)
+Added: 10.35+ Offer Letter, dated as of March 18, 2025, between Vestis Corporation and Phillip Holloman (incorporated by reference to Exhibit 10.3 to the Company’s Quarterly Report on Form 10-Q filed on May 7, 2025)
+Added: 10.36+ Form of Phillip Holloman Restricted Stock Unit Award Agreement Pursuant to the Vestis Corporation 2023 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.4 to the Company’s Quarterly Report on Form 10-Q filed on May 7, 2025)
+Added: 10.37+ Employment Agreement, dated January 29, 2025, between Vestis Corporation and Kelly Janzen (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed on January 31, 2025)
+Added: 10.38+ Employment Agreement dated as of May 5, 2025, between Vestis Corporation and Jim Barber (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed on May 9, 2025)
+Added: 10.39+ Form of Jim Barber Restricted Stock Unit Award Agreement Pursuant to the Vestis Corporation 2023 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.5 to the Company's Quarterly Report on Form 10-Q filed on August 5, 2025)
+Added: 10.40+ Separation Agreement and Waiver and Release, dated as of May 28, 2025, between Vestis Corporation and Angela J.
+Added: Kervin (incorporated by reference to Exhibit 10.6 to the Company's Quarterly Report on Form 10-Q filed on August 5, 2025)
+Added: 10.41+ Vestis Corporation Amended and Restated Deferred Compensation Plan (incorporated by reference to Exhibit 10.7 to the Company's Quarterly Report on Form 10-Q filed on August 5, 2025)
+Added: 10.42+ Form of Director Restricted Stock Unit Award Agreement (Time Vesting Cash Retainer Fee Conversion Award) Pursuant to the Vestis Corporation 2023 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.8 to the Company's Quarterly Report on Form 10-Q filed on August 5, 2025)
+Added: 10.43+* Employment Agreement dated as of May 5, 2025, between Vestis Corporation and André C.
+Added: 10.44+*† Separation Agreement and Waiver and Release, dated as of October 6, 2025, between Vestis Corporation and Grant Shih
+Added: 10.45+* Vestis Corporation Amended and Restated Management Incentive Bonus Plan
+Added: 10.46+ Vestis Corporation Deferred Compensation Plan (incorporated by reference to Exhibit 10.2 to the Company’s Current Report on Form 8-K filed on December 1, 2023 )
+Added: 19.1 Vestis Corporation Securities Trading Policy (incorporated by reference to Exhibit 10.8 to the Company's Annual Report on Form 10-K filed on November 22, 2024)
List of subsidiaries of Vestis Corporation
Consent of Independent Registered Public Accounting Firm-Deloitte & Touche LLP
−Removed: Certification of Kim Scott, Chief Executive Officer, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
−Removed: Certification of Rick Dillon, Chief Financial Officer, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
−Removed: Certification of Kim Scott, Chief Executive Officer, and Rick Dillon, Chief Financial Officer, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
−Removed: 101 The following financial information from Vestis' Annual Report on Form 10-K for the period ended September 27, 2024 formatted in inline XBRL:
−Removed: (i) Consolidated and Combined Balance Sheets as of September 27, 2024 and September 29, 2023;
−Removed: (ii) Consolidated and Combined Statements of Income for the fiscal years ended September 27, 2024, September 29, 2023 and September 30, 2022;
−Removed: (iii) Consolidated and Combined Statements of Comprehensive Income for the fiscal years ended September 27, 2024, September 29, 2023 and September 30, 2022;
−Removed: (iv) Consolidated and Combined Statements of Cash Flows for the fiscal years ended September 27, 2024, September 29, 2023 and September 30, 2022;
−Removed: (v) Consolidated and Combined Statements of Changes in Equity for the fiscal years ended September 27, 2024, September 29, 2023 and September 30, 2022;
+Added: Certification of Jim Barber, Chief Executive Officer, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
+Added: Certification of Kelly Janzen, Chief Financial Officer, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
+Added: Certification of Jim Barber, Chief Executive Officer, and Janzen, Chief Financial Officer, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
+Added: 97.1* Vestis Corporation Incentive Compensation Recoupment Policy
+Added: 101 The following financial information from Vestis' Annual Report on Form 10-K for the period ended October 3, 2025 formatted in inline XBRL:
+Added: (i) Consolidated Balance Sheets as of October 3, 2025 and September 27, 2024;
+Added: (ii) Consolidated and Combined Statements of Income for the fiscal years ended October 3, 2025, September 27, 2024 and September 29, 2023;
+Added: (iii) Consolidated and Combined Statements of Comprehensive Income for the fiscal years ended October 3, 2025, September 27, 2024 and September 29, 2023;
+Added: (iv) Consolidated and Combined Statements of Cash Flows for the fiscal years ended October 3, 2025, September 27, 2024 and September 29, 2023;
+Added: (v) Consolidated and Combined Statements of Changes in Equity for the fiscal years ended October 3, 2025, September 27, 2024 and September 29, 2023;
and (vi) Notes to consolidated and combined financial statements
7 unchanged sentences
Form 10-K Summary.
−Removed: Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this annual report to be signed on its behalf by the undersigned, thereunto duly authorized on November 22, 2024.
+Added: Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this annual report to be signed on its behalf by the undersigned, thereunto duly authorized on December 2, 2025.
Vestis Corporation
−Removed: /s/ RICK DILLON
−Removed: Executive Vice President and Chief Financial Officer
−Removed: Pursuant to the requirements of the Securities Exchange Act of 1934, this annual report has been signed below by the following persons on behalf of the registrant and in the capacities indicated on November 22, 2024.
−Removed: /s/ KIM SCOTT
−Removed: Chief Executive Officer and Director
−Removed: (Principal Executive Officer)
−Removed: /s/ RICK DILLON
+Added: /s/ KELLY JANZEN
Executive Vice President and Chief Financial Officer
−Removed: (Principal Financial Officer)
−Removed: /s/ BRYAN JOHNSON
−Removed: Chief Accounting Officer
−Removed: Bryan Johnson
−Removed: (Principal Accounting Officer)
+Added: Pursuant to the requirements of the Securities Exchange Act of 1934, this annual report has been signed below by the following persons on behalf of the registrant and in the capacities indicated on December 2, 2025.
+Added: /s/ JIM BARBER Chief Executive Officer and Director
+Added: Jim Barber (Principal Executive Officer)
+Added: /s/ KELLY JANZEN Executive Vice President and Chief Financial Officer
+Added: Kelly Janzen (Principal Financial Officer)
+Added: /s/ JOHN LAVECK Chief Accounting Officer
+Added: John Laveck (Principal Accounting Officer)
/s/ PHILLIP HOLLOMAN
16 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.