UPLOAD Filing
Science Applications International Corp
Date: Aug. 27, 2025 · CIK: 0001571123 · Accession: 0000000000-25-009193
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-35832
Letter
Re: Science Applications International Corporation Form 10-K for Fiscal Year Ended January 31, 2025 File No. 001-35832 Dear Prabu Natarajan:
August 27, 2025
Prabu Natarajan Chief Financial Officer Science Applications International Corporation 12010 Sunset Hills Road Reston, VA 20190
We have limited our review of your filing to the financial statements and related disclosures and have the following comments.
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 10-K for Fiscal Year Ended January 31, 2025 Consolidated Financial Statements Note 16. Business Segments Information, page F-43
1. You disclose that the primary measure used by the chief operating decision maker ( CODM ) is segment adjusted operating income; however, we note that you also present segment operating income in your MD&A. Please tell us whether the CODM receives segment operating income for each reportable segment and how it is used. If the CODM uses more than one measure of segment profit or loss, such as segment operating income and segment adjusted operating income, to assess segment performance and to decide how to allocate resources, tell us which of the reported segment profit or loss measures is required to be disclosed in accordance with ASC 280-10-50-28A. In this regard, the measure required to be disclosed is that which management believes is determined in accordance with the measurement principles most consistent with those used in measuring the corresponding amounts in the consolidated financial statements. Additional measures may be disclosed pursuant to ASC 280-10-50-28A through 50-28C. August 27, 2025 Page 2
2. We note your disclosure that the CODM uses segment adjusted operating income as the segment measure of performance. Please revise to discuss how the CODM uses this measure in assessing segment performance and deciding how to allocate resources. Refer to ASC 280-10-50-29(f) and the example at ASC 280-10-55-54(c). 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 Joyce Sweeney at 202-551-3449 or Christine Dietz at 202-551-3408 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Technology
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> August 27, 2025 Prabu Natarajan Chief Financial Officer Science Applications International Corporation 12010 Sunset Hills Road Reston, VA 20190 Re: Science Applications International Corporation Form 10-K for Fiscal Year Ended January 31, 2025 File No. 001-35832 Dear Prabu Natarajan: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. 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 10-K for Fiscal Year Ended January 31, 2025 Consolidated Financial Statements Note 16. Business Segments Information, page F-43 1. You disclose that the primary measure used by the chief operating decision maker ( CODM ) is segment adjusted operating income; however, we note that you also present segment operating income in your MD&A. Please tell us whether the CODM receives segment operating income for each reportable segment and how it is used. If the CODM uses more than one measure of segment profit or loss, such as segment operating income and segment adjusted operating income, to assess segment performance and to decide how to allocate resources, tell us which of the reported segment profit or loss measures is required to be disclosed in accordance with ASC 280-10-50-28A. In this regard, the measure required to be disclosed is that which management believes is determined in accordance with the measurement principles most consistent with those used in measuring the corresponding amounts in the consolidated financial statements. Additional measures may be disclosed pursuant to ASC 280-10-50-28A through 50-28C. August 27, 2025 Page 2 2. We note your disclosure that the CODM uses segment adjusted operating income as the segment measure of performance. Please revise to discuss how the CODM uses this measure in assessing segment performance and deciding how to allocate resources. Refer to ASC 280-10-50-29(f) and the example at ASC 280-10-55-54(c). 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 Joyce Sweeney at 202-551-3449 or Christine Dietz at 202-551-3408 with any questions. Sincerely, Division of Corporation Finance Office of Technology </TEXT> </DOCUMENT>