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Searching for all of: "revenue recognition" , "asc 606" and "performance obligation"
| Date | Type | Ticker | Company | Matched Terms | Snippet | Open |
|---|---|---|---|---|---|---|
| Mar. 4, 2026 | UPLOAD | ELTP | ELITE PHARMACEUTICALS INC /NV/ | ..., we may have additional comments. Form 10-K for the Fiscal Year Ended March 31, 2025 Notes to Consolidated Financial Statements Note 1. Summary of Significant Accounting Policies Revenue Recognition, page F-8 We note your disaggregation of revenue disclosure provided on page F-9 as well as the information provided in your February 20, 2024 response letter, specifically your r... | Open Filing Company View | |
| Sep. 9, 2025 | UPLOAD | BAM | Brookfield Asset Management Ltd. | ...re clearly describe the priority distribution terms of each class of equity interest that results in a material amount of net income being attributed to non-controlling interests. Revenue Recognition - Incentive fees, page 16 We note your disclosure on pages 50 and 51 that incentive management fees are presented in “Revenues-Incentive Fees” and in “Other Revenues” in the conde... | Open Filing Company View | |
| Aug. 25, 2025 | UPLOAD | PSTG | Everpure, Inc. | ...ion arrangements for each period presented to support your assumptions. Describe how ARR differs from GAAP revenue and specifically address any adjustments made in accordance with ASC 606. August 25, 2025 Page 2 Disclose whether ARR is indicative of future revenue and if not, how it may differ. We remind you that the company and its management are responsible for t... | Open Filing Company View | |
| Aug. 21, 2025 | UPLOAD | NP | Neptune Insurance Holdings Inc. | ...which are not the Company s customers, and therefore do not represent deferred revenue. We also note that these appear to be classified as contract liabilities in accordance with ASC 606 based on your disclosure on page F-10. Please address the following: Provide us with your analysis explaining your determination that the policyholders do not meet the definition... | Open Filing Company View | |
| Aug. 20, 2025 | UPLOAD | 0001834494 | MeridianLink, Inc. (CIK 0001834494) | ...cation Software Solutions has historically been less than 100%. We also note the declining trend in your overall customer count. Notes to Consolidated Financial Statements Note 3. Revenue Recognition, page 85 2. We note your response to prior comment 4, including that you intend to provide the disclosure required by ASC 606-10-50-13 after remediation efforts related to your ma... | Open Filing | |
| Aug. 20, 2025 | UPLOAD | H | Hyatt Hotels Corp | ...impairment in a separate line item in accordance with ASC 350-20-45-2. Note 3. Revenue from Contracts with Customers, page F-27 2. We note that 10% of your $125 million remaining performance obligations will be recognized in within the next 12 months and the remaining thereafter. Please tell us in what periods you expect to recognize the remaining 90% thereafter and how your cur... | Open Filing Company View | |
| Aug. 18, 2025 | UPLOAD | PD | PagerDuty, Inc. | ..., we may have additional comments. Form 10-K For the Year Ending January 31, 2025 Notes to the Consolidated Financial Statements Note 2. Summary of Significant Accounting Policies Revenue Recognition, page 77 1. Please tell us whether the amount of license revenue recognized from the term-license software subscriptions are greater than ten percent of total revenues. If so, ple... | Open Filing Company View | |
| Aug. 14, 2025 | UPLOAD | TTRX | Turn Therapeutics Inc. | ...tatements 9. Licensing Agreements, page F-21 12. We note your response to prior comment 31. Please revise your disclosure to clarify the specific development and commercialization performance obligations. General 13. Given Clear Street LLC s dual role as your financial advisor and a Registered Stockholder and the financial advisor s role under Nasdaq direct listing rules, please... | Open Filing Company View | |
| Jul. 30, 2025 | UPLOAD | CDTG | CDT Environmental Technology Investment Holdings Ltd | ...de us with an accounts receivable aging schedule as of December 31, 2024, delineated between the government and non-government customers. Please explain to us how you applied FASB ASC 606-10, subparagraphs 25-1(e), 55- 3A through 55-3C, and 25-5 through 25-7, in assessing the probability that you would collect substantially all of the consideration to which you wer... | Open Filing Company View | |
| Jul. 30, 2025 | UPLOAD | 0001834494 | MeridianLink, Inc. (CIK 0001834494) | ...antitative disclosure. Refer to Item 303(b) of Regulation S-K, and your response to comment 10 in your January 26, 2021 letter. Notes to Consolidated Financial Statements Note 3 - Revenue Recognition, page 85 4. Please tell us your consideration to disclose any remaining performance obligations as of period end and an estimation of when you expect to recognize such amounts. In... | Open Filing | |
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