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Searching for all of: "revenue recognition"
| 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. 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. 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 | |
| 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 | |
| Jul. 24, 2025 | UPLOAD | CRCW | Crypto Co | ...025 letter. Form 8-K/A filed on July 8, 2025 General 1. Based on the proposed revised disclosures provided in your prior response to comment 1, the correction of errors related to revenue recognition appear to be material to the quarterly periods within fiscal 2023. Please tell if you considered whether the financial statements in the Forms 10-Q filed during fiscal 2023 should... | Open Filing Company View | |
| Jul. 21, 2025 | UPLOAD | ALVO | Alvotech | ...ces, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 20-F for Fiscal Year Ended December 31, 2024 Note 2.6 Revenue recognition, page F-14 1. We note your disclosure on pages 74-79 of your commercial partnerships that include licensing and other components. Please revise the notes to your financial stateme... | Open Filing Company View | |
| Jun. 25, 2025 | UPLOAD | BEKE | KE Holdings Inc. | ...cing activities. Please clarify for us how you determined these items are related to financing activities. Within your response, please refer to ASC 230. June 25, 2025 Page 2 2.22 Revenue recognition Contract Balances, page F-37 2. We note the line item for customer deposits payable on your Consolidated Balance Sheets. Please address the following: Please clarify for us and in... | Open Filing Company View | |
| Jun. 24, 2025 | UPLOAD | AGRZ | Agroz Inc. | ...unting policies require a higher degree of judgement. In that regard, please explain why you no longer consider the estimates related to expected credit loss on trade receivables, revenue recognition for construction in progress, the valuation of redeemable preference shares and the interest rate used to measure lease liabilities to be critical accounting estimates. Critical a... | Open Filing Company View | |
| Jun. 18, 2025 | UPLOAD | MNKD | MANNKIND CORP | ...ficant increase in deferred revenue during 2023 was primarily related to the capital improvements for the expansion of your manufacturing facility and that you determined that the revenue recognition associated with the capital improvements should be combined with the manufacturing services performance obligation. Clarify how this additional deferred revenue was determined. Fo... | Open Filing Company View | |
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