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ReportsAAPL10-Q FY2025

SEC filings, compared

What changed in Apple's 10-Q for the quarter ended December 27, 2025

Compared with the 10-Q for the quarter ended December 28, 2024. Part I, Item 2 and Part II, Item 1A analysed; every summary checked against the quoted filing text.

Registrant
Apple Inc. · AAPL
This filing
0000320193-26-000006 · filed Jan 30, 2026
Compared with
0000320193-25-000008 · filed Jan 31, 2025
Processed
Sep 20, 2026 UTC · parser-v5 · classify-v4 · select-v1

Research tool. Describes what filings say. Not investment advice. Verify independently. Read the cited paragraph before relying on it.

How a report is made

22 material changes among 56 changed paragraphs

8 shown by default across the three sections below; each section's "Show all" reaches the rest, in filing order.

Numbers from XBRL

Each figure is the one the filing itself tagged, taken from the filing that reported it. Not written by a model.

ConceptFY2025FY2024Change (our arithmetic)
Revenueus-gaap:RevenueFromContractWithCustomerExcludingAssessedTax143,756,000,000USD · Sep 28, 2025 to Dec 27, 2025124,300,000,000USD · Sep 29, 2024 to Dec 28, 2024+19,456,000,000+15.7%
Net income or lossus-gaap:NetIncomeLoss42,097,000,000USD · Sep 28, 2025 to Dec 27, 202536,330,000,000USD · Sep 29, 2024 to Dec 28, 2024+5,767,000,000+15.9%
Cash and cash equivalentsus-gaap:CashAndCashEquivalentsAtCarryingValue45,317,000,000USD · at Dec 27, 202530,299,000,000USD · at Dec 28, 2024+15,018,000,000+49.6%
Net cash from operating activitiesus-gaap:NetCashProvidedByUsedInOperatingActivities53,925,000,000USD · Sep 28, 2025 to Dec 27, 202529,935,000,000USD · Sep 29, 2024 to Dec 28, 2024+23,990,000,000+80.1%

Values as tagged in the filing's inline XBRL, resolved by accession rather than by period matching. When a value is not tagged, we show that instead of estimating it. FY2025: 0000320193-26-000006 · FY2024: 0000320193-25-000008

What the company says for the first time

Paragraphs with no counterpart in the prior filing.

2 material additions

Part I, Item 2 · MD&A

2 of 2 shown · In filing order, too few to rank

01AddedPart I, Item 2 › Tariffs and Other Measures

Summary · quote-checked

Added MD&A disclosure describing tariffs, retaliatory measures, a Section 232 investigation, and potential effects on supply chain, costs, pricing and gross margin.

The new paragraph introduces specific tariff developments, regulatory investigation results, potential future measures, and stated adverse effects on operations and financial condition.

Filing text · FY2024 10-Q · filed Jan 31, 2025

No corresponding language in the FY2024 10-Q.

Filing text · FY2025 10-Q · filed Jan 30, 2026

[added] Beginning in the second quarter of 2025, new tariffs were announced on imports to the U.S., including additional tariffs on imports from China, India, Japan, South Korea, Taiwan, Vietnam and the European Union ("EU"), among others. In response, several countries have imposed, or threatened to impose, reciprocal tariffs on imports from the U.S. and other retaliatory measures. On January 14, 2026, initial results were published of the previously announced U.S. Department of Commerce investigation under Section 232 of the Trade Expansion Act of 1962, as amended, into imports of semiconductors, semiconductor manufacturing equipment, and their derivative products, including downstream products that contain semiconductors. The announcement of the initial results of the investigation did not impose any additional tariffs affecting the Company's products at this time. Various modifications to U.S. tariffs have been announced and further changes could be made in the future, which may include additional measures under the Section 232 semiconductor sector investigation, additional sector-based tariffs, or other measures. Tariffs and other measures that are applied to the Company's products or their components can have a material adverse impact on the Company's business, results of operations and financial condition, including impacting the Company's supply chain, the availability of rare earths and other raw materials and components, pricing and gross margin. The ultimate impact remains uncertain and will depend on several factors, including whether additional or incremental U.S. tariffs or other measures are announced or imposed, to what extent other countries implement tariffs or other retaliatory measures in response, and the overall magnitude and duration of these measures. Trade and other international disputes can have an adverse impact on the overall macroeconomic environment and result in shifts and reductions in consumer spending and negative consumer sentiment for the Company's products and services, all of which can further adversely affect the Company's business and results of operations.

Cite this change

"Beginning in the second quarter of 2025, new tariffs were announced on imports to the U.S., including additional tariffs on imports from China, India, Japan, South Korea, Taiwan, Vietnam and the European Union ("EU"), among others. In response, several countries have imposed, or threatened to impose, reciprocal tariffs on imports from the U.S. and other retaliatory measures. On January 14, 2026, initial results were published of the previously announced U.S. Department of Commerce investigation under Section 232 of the Trade Expansion Act of 1962, as amended, into imports of semiconductors, semiconductor manufacturing equipment, and their derivative products, including downstream products that contain semiconductors. The announcement of the initial results of the investigation did not impose any additional tariffs affecting the Company's products at this time. Various modifications to U.S. tariffs have been announced and further changes could be made in the future, which may include additional measures under the Section 232 semiconductor sector investigation, additional sector-based tariffs, or other measures. Tariffs and other measures that are applied to the Company's products or their components can have a material adverse impact on the Company's business, results of operations and financial condition, including impacting the Company's supply chain, the availability of rare earths and other raw materials and components, pricing and gross margin. The ultimate impact remains uncertain and will depend on several factors, including whether additional or incremental U.S. tariffs or other measures are announced or imposed, to what extent other countries implement tariffs or other retaliatory measures in response, and the overall magnitude and duration of these measures."

Apple, Form 10-Q for FY2025, Part I, Item 2, accession 0000320193-26-000006, filed 30 January 2026.

Filing: https://www.sec.gov/Archives/edgar/data/320193/000032019326000006/aapl-20251227.htm

Comparison: https://yearover.com/reports/aapl/0000320193-26-000006?ref=quote

Summaries are written by a model and checked against the quoted text. The quotes are the record.

02AddedPart I, Item 2 › Tariffs and Other Measures

Summary · quote-checked

Added disclosure that trade and international disputes may adversely affect the macroeconomic environment, consumer spending, sentiment, business, and results of operations.

This newly added paragraph identifies a macroeconomic and demand-related risk affecting the Company's business and results, making the substance of the disclosure materially different.

Filing text · FY2024 10-Q · filed Jan 31, 2025

No corresponding language in the FY2024 10-Q.

Filing text · FY2025 10-Q · filed Jan 30, 2026

Beginning in the second quarter of 2025, new tariffs were announced on imports to the U.S., including additional tariffs on imports from China, India, Japan, South Korea, Taiwan, Vietnam and the European Union ("EU"), among others. In response, several countries have imposed, or threatened to impose, reciprocal tariffs on imports from the U.S. and other retaliatory measures. On January 14, 2026, initial results were published of the previously announced U.S. Department of Commerce investigation under Section 232 of the Trade Expansion Act of 1962, as amended, into imports of semiconductors, semiconductor manufacturing equipment, and their derivative products, including downstream products that contain semiconductors. The announcement of the initial results of the investigation did not impose any additional tariffs affecting the Company's products at this time. Various modifications to U.S. tariffs have been announced and further changes could be made in the future, which may include additional measures under the Section 232 semiconductor sector investigation, additional sector-based tariffs, or other measures. Tariffs and other measures that are applied to the Company's products or their components can have a material adverse impact on the Company's business, results of operations and financial condition, including impacting the Company's supply chain, the availability of rare earths and other raw materials and components, pricing and gross margin. The ultimate impact remains uncertain and will depend on several factors, including whether additional or incremental U.S. tariffs or other measures are announced or imposed, to what extent other countries implement tariffs or other retaliatory measures in response, and the overall magnitude and duration of these measures. [added] Trade and other international disputes can have an adverse impact on the overall macroeconomic environment and result in shifts and reductions in consumer spending and negative consumer sentiment for the Company's products and services, all of which can further adversely affect the Company's business and results of operations.

Cite this change

"Trade and other international disputes can have an adverse impact on the overall macroeconomic environment and result in shifts and reductions in consumer spending and negative consumer sentiment for the Company's products and services, all of which can further adversely affect the Company's business and results of operations."

Apple, Form 10-Q for FY2025, Part I, Item 2, accession 0000320193-26-000006, filed 30 January 2026.

Filing: https://www.sec.gov/Archives/edgar/data/320193/000032019326000006/aapl-20251227.htm

Comparison: https://yearover.com/reports/aapl/0000320193-26-000006?ref=quote

Summaries are written by a model and checked against the quoted text. The quotes are the record.

What the company no longer says

Paragraphs of the prior filing that this filing dropped. Only last year's text can show these.

1 material removal

Part I, Item 2 · MD&A

1 of 1 shown · In filing order, too few to rank

01RemovedPart I, Item 2 › Liquidity and Capital Resources

Summary · quote-checked

Removed disclosure of the State Aid Decision payment, remaining obligation, escrowed funds, and restriction on general use.

The paragraph disclosed a payment and a remaining settlement obligation with restricted escrowed funds; removing it changes disclosed liquidity and obligations.

Filing text · FY2024 10-Q · filed Jan 31, 2025

[removed] During the first quarter of 2025, the Company paid €11.0 billion or $11.9 billion to Ireland in connection with the State Aid Decision. As of December 28, 2024, the Company had a remaining obligation to pay €3.3 billion or $3.4 billion, which was expected to be paid within 12 months. The funds necessary to settle the remaining obligation were held in escrow as of December 28, 2024, and restricted from general use.

Filing text · FY2025 10-Q · filed Jan 30, 2026

No corresponding language in the FY2025 10-Q.

Cite this change

"During the first quarter of 2025, the Company paid €11.0 billion or $11.9 billion to Ireland in connection with the State Aid Decision. As of December 28, 2024, the Company had a remaining obligation to pay €3.3 billion or $3.4 billion, which was expected to be paid within 12 months. The funds necessary to settle the remaining obligation were held in escrow as of December 28, 2024, and restricted from general use."

Apple, Form 10-Q for FY2024, Part I, Item 2, accession 0000320193-25-000008, filed 31 January 2025.

Filing: https://www.sec.gov/Archives/edgar/data/320193/000032019325000008/aapl-20241228.htm

Comparison: https://yearover.com/reports/aapl/0000320193-26-000006?ref=quote

Summaries are written by a model and checked against the quoted text. The quotes are the record.

What the company says differently

Paragraphs that changed between the two filings, shown as a word diff.

19 material changes

Part I, Item 2 · MD&A

5 of 19 shown · Ordered by the model, quote-checked

01ChangedPart I, Item 2 › Liquidity and Capital Resources

Summary · quote-checked

Liquidity disclosure changed from commercial paper outstanding to other purchase obligations, including supplier, intellectual property, distribution, and capital-asset commitments.

The paragraph replaces one financing obligation with a substantially different set of purchase obligations and changes the disclosed amounts and payment timing, altering the stated liquidity commitments.

Why the model ranked it here

The liquidity disclosure replaces short-term financing with substantially broader purchase commitments, changing both the nature and near-term timing of the company’s obligations.

Filing text · FY2024 10-Q · filed Jan 31, 2025

The [removed] Company issues unsecured short-term promissory notes pursuant to a commercial paper program. As of December [removed] 28, 2024, the Company had [removed] $2.0 billion of commercial paper outstanding, which was payable within 12 months.

Filing text · FY2025 10-Q · filed Jan 30, 2026

The [added] Company's other purchase obligations primarily consist of noncancelable obligations related to supplier arrangements, licensed intellectual property and content, distribution rights, and the acquisition of capital assets related to product manufacturing. As of December [added] 27, 2025, the Company had [added] other purchase obligations of $35.1 billion, with $9.3 billion payable within 12 months.

Cite this change

"The Company's other purchase obligations primarily consist of noncancelable obligations related to supplier arrangements, licensed intellectual property and content, distribution rights, and the acquisition of capital assets related to product manufacturing. As of December 27, 2025, the Company had other purchase obligations of $35.1 billion, with $9.3 billion payable within 12 months."

Apple, Form 10-Q for FY2025, Part I, Item 2, accession 0000320193-26-000006, filed 30 January 2026.

Filing: https://www.sec.gov/Archives/edgar/data/320193/000032019326000006/aapl-20251227.htm

Comparison: https://yearover.com/reports/aapl/0000320193-26-000006?ref=quote

Summaries are written by a model and checked against the quoted text. The quotes are the record.

02ChangedPart I, Item 2 › Liquidity and Capital Resources

Summary · quote-checked

Manufacturing purchase obligations increased, and the current filing separately states the amount payable within 12 months.

The figures change the stated size and near-term timing of a purchase obligation, affecting the disclosure of commitments and liquidity exposure.

Why the model ranked it here

The filing shows larger manufacturing commitments and makes clear that nearly all are payable within the near term, materially changing the liquidity exposure.

Filing text · FY2024 10-Q · filed Jan 31, 2025

The Company utilizes several outsourcing partners to manufacture subassemblies for the Company's products and to perform final assembly and testing of finished products. The Company also obtains individual components for its products from a wide variety of individual suppliers. As of December [removed] 28, 2024, the Company had manufacturing purchase obligations of [removed] $39.8 billion, which were payable within 12 months.

Filing text · FY2025 10-Q · filed Jan 30, 2026

The Company utilizes several outsourcing partners to manufacture subassemblies for the Company's products and to perform final assembly and testing of finished products. The Company also obtains individual components for its products from a wide variety of individual suppliers. As of December [added] 27, 2025, the Company had manufacturing purchase obligations of [added] $44.4 billion, with $43.7 billion payable within 12 months.

Cite this change

"As of December 27, 2025, the Company had manufacturing purchase obligations of $44.4 billion, with $43.7 billion payable within 12 months."

Apple, Form 10-Q for FY2025, Part I, Item 2, accession 0000320193-26-000006, filed 30 January 2026.

Filing: https://www.sec.gov/Archives/edgar/data/320193/000032019326000006/aapl-20251227.htm

Comparison: https://yearover.com/reports/aapl/0000320193-26-000006?ref=quote

Summaries are written by a model and checked against the quoted text. The quotes are the record.

03ChangedPart I, Item 2 › Liquidity and Capital Resources

Summary · quote-checked

The contractual cash requirements exceptions changed, removing commercial paper and the State Aid Decision tax payable while adding other purchase obligations.

The paragraph changes the disclosed categories of contractual cash requirements, including removal of a tax payable and commercial paper and addition of other purchase obligations.

Why the model ranked it here

The contractual-cash-requirements disclosure removes previously identified financing and tax obligations while adding a different category of purchase commitments.

Filing text · FY2024 10-Q · filed Jan 31, 2025

The Company's contractual cash requirements have not changed materially since the [removed] 2024 Form 10-K, except for [removed] commercial paper, manufacturing purchase obligations and [removed] the State Aid Decision tax payable.

Filing text · FY2025 10-Q · filed Jan 30, 2026

The Company's contractual cash requirements have not changed materially since the [added] 2025 Form 10-K, except for manufacturing purchase obligations and [added] other purchase obligations.

Cite this change

"The Company's contractual cash requirements have not changed materially since the 2025 Form 10-K, except for manufacturing purchase obligations and other purchase obligations."

Apple, Form 10-Q for FY2025, Part I, Item 2, accession 0000320193-26-000006, filed 30 January 2026.

Filing: https://www.sec.gov/Archives/edgar/data/320193/000032019326000006/aapl-20251227.htm

Comparison: https://yearover.com/reports/aapl/0000320193-26-000006?ref=quote

Summaries are written by a model and checked against the quoted text. The quotes are the record.

04ChangedPart I, Item 2 › Liquidity and Capital Resources

Summary · quote-checked

The liquidity statement no longer characterizes cash balances as unrestricted.

Removing “unrestricted” changes the stated characterization of available cash and may affect how the company’s liquidity and potential restrictions are understood.

Why the model ranked it here

Removing the description of cash as unrestricted changes how readers may understand the availability of resources supporting liquidity.

Filing text · FY2024 10-Q · filed Jan 31, 2025

The Company believes its balances of [removed] unrestricted cash, cash equivalents and marketable securities, along with cash generated by ongoing operations and continued access to debt markets, will be sufficient to satisfy its cash requirements and capital return program over the next 12 months and beyond.

Filing text · FY2025 10-Q · filed Jan 30, 2026

The Company believes its balances of cash, cash equivalents and marketable securities, along with cash generated by ongoing operations and continued access to debt markets, will be sufficient to satisfy its cash requirements and capital return program over the next 12 months and beyond.

Cite this change

"The Company believes its balances of cash, cash equivalents and marketable securities, along with cash generated by ongoing operations and continued access to debt markets, will be sufficient to satisfy its cash requirements and capital return program over the next 12 months and beyond."

Apple, Form 10-Q for FY2025, Part I, Item 2, accession 0000320193-26-000006, filed 30 January 2026.

Filing: https://www.sec.gov/Archives/edgar/data/320193/000032019326000006/aapl-20251227.htm

Comparison: https://yearover.com/reports/aapl/0000320193-26-000006?ref=quote

Summaries are written by a model and checked against the quoted text. The quotes are the record.

05ChangedPart I, Item 2 › Segment Operating Performance

Summary · quote-checked

Greater China net sales changed from decreasing to increasing, with iPhone sales as the stated driver and the renminbi impact sentence removed.

The direction of reported sales changed, the stated driver reversed from lower to higher iPhone sales, and a currency-impact explanation was removed.

Why the model ranked it here

Greater China sales shifted from declining to growing, with the stated iPhone driver reversing direction and materially changing the regional performance narrative.

Filing text · FY2024 10-Q · filed Jan 31, 2025

Greater China net sales [removed] decreased during the first quarter of [removed] 2025 compared to the same quarter in [removed] 2024 due to [removed] lower net sales of iPhone.[removed] The strength in the renminbi relative to the U.S. dollar had a favorable year-over-year impact on Greater China net sales during the first quarter of 2025.

Filing text · FY2025 10-Q · filed Jan 30, 2026

Greater China net sales [added] increased during the first quarter of [added] 2026 compared to the same quarter in [added] 2025 due to [added] higher net sales of iPhone.

Cite this change

"Greater China net sales increased during the first quarter of 2026 compared to the same quarter in 2025 due to higher net sales of iPhone."

Apple, Form 10-Q for FY2025, Part I, Item 2, accession 0000320193-26-000006, filed 30 January 2026.

Filing: https://www.sec.gov/Archives/edgar/data/320193/000032019326000006/aapl-20251227.htm

Comparison: https://yearover.com/reports/aapl/0000320193-26-000006?ref=quote

Summaries are written by a model and checked against the quoted text. The quotes are the record.

Show all 19 in Part I, Item 2 (14 more, in filing order)

What the company reported as changed this quarter

Apple reported changes to its risk factors for the quarter ended December 27, 2025 rather than restating the section. This is that text, as filed.

Part II, Item 1A · Risk Factors · Filing text, shown in full. No summary, no comparison.

The Company's business, reputation, results of operations, financial condition and stock price can be materially and adversely affected by a number of factors, whether currently known or unknown, including those described in Part I, Item 1A of the 2025 Form 10-K under the heading "Risk Factors." There have been no material changes to the Company's risk factors since the 2025 Form 10-K.

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