UPLOAD Filing
CHEESECAKE FACTORY INC
Date: Sept. 16, 2025 · CIK: 0000887596 · Accession: 0000000000-25-010032
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-20574
Letter
Re: The Cheesecake Factory Incorporated Form 10-K for Fiscal Year Ended December 31, 2024 Form 8-K Furnished July 29, 2025 File No. 000-20574 Dear Matthew Clark:
September 16, 2025
Matthew Clark Chief Financial Officer The Cheesecake Factory Incorporated 26901 Malibu Hills Road Calabasas Hills, CA 91301
We have limited our review of your filing to the financial statements and related disclosures and have the following comment(s).
Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 8-K filed July 29, 2025 Exhibit 99.2 Investor Presentation July 29, 2025 Q2 2025 Highlights, page 28
1. We note you present in your investor presentation Adjusted EBITDA and Adjusted EPS here and on page 33, and Free Cash Flow on page 33. When presenting non- GAAP measures in your investor presentations, please present the most directly comparable GAAP measures. Refer to Rule 100(a)(1) of Regulation G. September 16, 2025 Page 2
In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Robert Shapiro at 202-551-3273 or Patrick Kuhn at 202-551-3308 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> September 16, 2025 Matthew Clark Chief Financial Officer The Cheesecake Factory Incorporated 26901 Malibu Hills Road Calabasas Hills, CA 91301 Re: The Cheesecake Factory Incorporated Form 10-K for Fiscal Year Ended December 31, 2024 Form 8-K Furnished July 29, 2025 File No. 000-20574 Dear Matthew Clark: We have limited our review of your filing to the financial statements and related disclosures and have the following comment(s). Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 8-K filed July 29, 2025 Exhibit 99.2 Investor Presentation July 29, 2025 Q2 2025 Highlights, page 28 1. We note you present in your investor presentation Adjusted EBITDA and Adjusted EPS here and on page 33, and Free Cash Flow on page 33. When presenting non- GAAP measures in your investor presentations, please present the most directly comparable GAAP measures. Refer to Rule 100(a)(1) of Regulation G. September 16, 2025 Page 2 In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Robert Shapiro at 202-551-3273 or Patrick Kuhn at 202-551-3308 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services </TEXT> </DOCUMENT>