Communication Equipment & Resources

demand / volume affecting revenue

“Cost of coal sales decreased $137.1 million, or 22.9%, for the three months ended September 30, 2025 compared to the prior year period, partially due to a 7.1% decline in coal sales volumes due to weaker demand.”

AMR 10-Q

credit / rates affecting interest expense

“The $4.8 million decrease in interest expense for the three months ended September 30, 2025 over the same period in 2024 was primarily a result the Company’s various repurchases and exchanges of the 2025 Convertible Notes (as defined below) that occurred during 2024 and the full repayment of the remaining Notes on May 1, 2025, resulting in lower coupon interest, partially offset by interest expense on the Company’s 2029 Senior Secured Notes (as defined below) that were issued in the fourth quarter of 2024.”

INSG 10-Q

restructuring affecting expense

“The following table presents our research and development expenses: Three Months Ended March 31, % of Net % of Net Change 2026 Revenue 2025 Revenue $ % (In thousands, except percentages) Personnel-related expenses $ 2,786 $ 2,942 $ (156 ) (5.3% ) Facilities 591 665 (74 ) (11.1% ) Outside services 294 269 25 9.3% Product certifications 111 39 72 184.6% Share-based compensation 207 324 (117 ) (36.1% ) Other 160 224 (64 ) (28.6% ) Research and development $ 4,149 13.7% $ 4,463 15.7% $ (314 ) (7.0% ) Research and development expenses decreased primarily due to (i) lower personnel-related expenses in our engineering team resulting from restructuring activities during the current and prior fiscal years, (ii) reduced share-based compensation costs based on the value of new and outstanding awards, and (iii) lower facilities-related equipment and software costs.”

LTRX 10-Q