| 2.02 | Item 9A presents four unremediated material weaknesses as if new, though the prior-year Form 10-K reported all four | Presentation | Medium | Governance, controls and certifications | Established |
| 4.04 | The internal-control risk factor still describes an adverse ICFR conclusion as a future possibility and remediation as only being planned | Presentation | Medium | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 1.01 | The major-customer disclosure gives a percentage only: no revenue amount and no segment reporting it | Compliance gap | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 1.02 | Stock compensation note omits the recognition period for [amount] of unrecognized cost, the fair value of the 2025 option grants and the tax benefit recognized | Compliance gap | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.03 | The amount of subsidiaries' restricted net assets behind the parent-only schedule is not stated | Compliance gap | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 2.01 | Item 1C names the officers who manage cybersecurity risk but no longer describes their expertise | Compliance gap | Low | Governance, controls and certifications | Interpretation |
| 4.01 | Item 7A gives the interest-rate sensitivity for [date] only, with no preceding-year figure or comparison | Compliance gap | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 4.02 | The MD&A does not mention the planned elimination of [amount] of pass-through material revenue that the earnings release announced the day before | Compliance gap | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 4.03 | The liquidity discussion describes historical uses of cash but not the company's material cash requirements at year end | Compliance gap | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 5.01 | The company's decision on how often to hold the say-on-pay vote was not reported by its fourth-quarter deadline, and Item 9B(a) of the 10-K says 'None' | Compliance gap | Low | Auditor's report, ICFR and the SEC filings record | Established |
| 1.04 | The balance sheet's count of shares issued at [date] leaves out the [n] shares delivered on restricted stock unit vesting | Presentation | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 1.05 | The option table now calls the [n] options that the prior 10-K showed as arising from the 2024 restructuring 'Granted'; the prior 10-K and the RSA table call the same event 'Corporate restructuring' | Presentation | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 1.06 | The parent-company balance sheet labels as 'accumulated deficit' a figure that also contains accumulated other comprehensive loss | Presentation | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 4.05 | The MD&A puts all [amount] of 2024 refinancing costs on the March and [date] amendments; the debt note puts [amount] on the [date] New Credit Agreement | Presentation | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 1.07 | Remaining performance obligations fell from [amount] to [amount] in one year with no explanation | Question | Medium | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.08 | Diluted EPS counts legacy restricted shares whose liquidity-event condition had not been met (both years; [n] shares in 2025) | Question | Medium | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 5.02 | The segment discussion no longer quantifies the end-market changes and named growth drivers that the SEC staff asked to see quantified in future filings | Question | Medium | Auditor's report, ICFR and the SEC filings record | Interpretation |
| 1.09 | Income taxes paid: state and 'other foreign' lines each exceed 5% of the total with no jurisdiction named | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.10 | [acquired business] earn-out: Level 3 inputs are given at the [date] acquisition date and the fair value is said not to have changed | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.11 | Cash flows: how the 2025 payment for a license acquired on credit in 2024 was classified | Question | Low | Financial statements, US GAAP and Regulation S-X | For confirmation |
| 1.12 | The parent-only information says the parent had no cash activity, including in the year of its IPO | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.13 | Cash flow hedges: the estimated AOCI amount to be reclassified into earnings within the next 12 months is not given (both years) | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.14 | Revenue: catch-up adjustments on contracts in progress are described but never quantified, and the policy calls them 'prospective' | Question | Low | Financial statements, US GAAP and Regulation S-X | For confirmation |
| 1.15 | 2024 depreciation and amortization differs between the cash-flow statement and the notes | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 2.03 | Item 1C does not say whether there are processes to oversee cybersecurity risks from third-party service providers | Question | Low | Governance, controls and certifications | Interpretation |
| 3.01 | Related parties: amounts expensed and paid to [related-party adviser] in 2025 do not reconcile to the balance due on the balance sheet | Question | Low | Related parties | Interpretation |
| 4.06 | The MD&A does not say how much of the revenue increase came from price and how much from volume | Question | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 4.07 | Human capital: the share of employees under collective or works-council arrangements is put at about 10%, but the prior-year 10-K's own country counts give [n]% | Question | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 4.08 | The MD&A and the debt note give different weighted average interest rates for the same years ([n]% and [n]% for 2025) | Question | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 4.09 | Adjusted EBITDA adjustments described as 'not recurring' include charges taken in every one of the last three years | Question | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 4.10 | The operating cash flow discussion does not say that a [amount] build-up of contract assets drove most of the working-capital outflow | Question | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 4.11 | Critical accounting estimates give a sensitivity only for revenue; goodwill, first tested quantitatively in 2025, and the inventory reserve get none | Question | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 6.01 | A garbled sentence on the Audit Committee's cybersecurity oversight in Item 1C | Drafting | Low | Governance, controls and certifications | Established |
| 6.02 | The third-quarter 2025 earnings Form 8-K is tagged on EDGAR as an acquisition (Item 2.01) although it reports Item 2.02 | Drafting | Low | Auditor's report, ICFR and the SEC filings record | Established |
| 6.03 | Rental engine income, which the notes treat as lease income, is tagged in Inline XBRL as revenue from contracts with customers | Drafting | Low | Cover page, exhibits, XBRL and other disclosures | Established |
| 6.04 | Slips in defined terms, section cross-references and wording in the Introductory Note, Item 1 and Item 1A | Drafting | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 6.05 | Typing slips in the liquidity and critical accounting estimates text of the MD&A | Drafting | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 6.06 | Accounting policy note carries wording from another framework and superseded guidance, and one comparative figure is mistyped | Drafting | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 6.07 | Wording slips in the debt, property and income-tax notes | Drafting | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 6.08 | Swap footnote dates the original agreement [date], yet has its notional step down on [date] and the table gives a [date] effective date | Drafting | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 6.09 | The exhibit index has a '^' footnote on omitted schedules that no exhibit number carries | Drafting | Low | Cover page, exhibits, XBRL and other disclosures | Established |