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Searching for all of: "revenue recognition"

All Filings SEC Comment Letters Company Responses
Date Type Ticker Company Matched Terms Snippet Open
Aug. 20, 2025 UPLOAD 0001834494 MeridianLink, Inc. (CIK 0001834494)
revenue recognition
...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.
revenue recognition
..., 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)
revenue recognition
...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
revenue recognition
...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
revenue recognition
...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.
revenue recognition
...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. 18, 2025 UPLOAD MNKD MANNKIND CORP
revenue recognition
...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
Jun. 17, 2025 UPLOAD GEMI Gemini Space Station, Inc.
revenue recognition
...sed disclosure in response to prior comment 32. As previously requested, please revise to clarify whether you are able to sell, pledge or rehypothecate the assets. Note 3. Revenue Revenue recognition, page F-22 15. Please tell us your consideration of further disaggregating exchange revenues for spot and derivatives transactions. 16. We note your response to our prior comment... Open Filing Company View
Jun. 13, 2025 UPLOAD BRCB Black Rock Coffee Bar, Inc.
revenue recognition
...also disclose, here or elsewhere in your registration statement, the sources and availability of your Fuel energy drinks. Refer to Item 101(c)(1)(iii) of Regulation S-K. Note 3 - Revenue Recognition, page F-15 15. We note revenues are currently disaggregated by store revenue and other. Please tell us your consideration of further disaggregating revenue, including by product c... Open Filing Company View
Jun. 4, 2025 UPLOAD XAGE Longevity Health Holdings, Inc.
revenue recognition
...revise future filings to follow the guidance in SAB Topic 11.B. June 4, 2025 Page 2 Notes to Consolidated Financial Statements Note 2 - Summary of Significant Accounting Policies Revenue Recognition , page 46 2. Please revise future filings to provide a separate revenue recognition policy for your 2024 continuing operations and to address the below. Please provide us any prop... Open Filing Company View
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