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Searching for all of: "revenue recognition"
| Date | Type | Ticker | Company | Matched Terms | Snippet | Open |
|---|---|---|---|---|---|---|
| Sep. 4, 2025 | CORRESP | 0001834494 | MeridianLink, Inc. (CIK 0001834494) | ...lexity, internal resource availability, and customer requirements. Because the Company does not systematically track the contract signing date with the corresponding start date of revenue recognition, it is challenging to reasonably quantify revenue changes from “new’ customers versus “existing” customers. With respect to existing customers, it is very challenging for the Comp... | Open Filing | |
| Sep. 4, 2025 | CORRESP | H | Hyatt Hotels Corp | ...ength of time over which the contracted revenues are recognized, which is typically over a period of approximately 1 to 20 years, and the level of uncertainty around the timing of revenue recognition. In response to the Staff's comment, the Company will revise its disclosure in future filings as shown below to provide additional qualitative disclosure in order to provide insig... | Open Filing Company View | |
| Aug. 29, 2025 | CORRESP | PD | PagerDuty, Inc. | ...ssion August 29, 2025 Page 2 Form 10-K for the Fiscal Year Ended 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. 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 | |
| Aug. 12, 2025 | CORRESP | 0001834494 | MeridianLink, Inc. (CIK 0001834494) | ...ur Data Verification Software Solutions driven by a large customer downsell and lower volumes in our mortgage-related revenues. 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 | |
| Aug. 11, 2025 | CORRESP | STUB | StubHub Holdings, Inc. | ...mpany has revised pages 1, 2, 12, 80, 81, 123, 124, 138 and 149. 2. We note your response to prior comment 2. Please provide us with a detailed analysis of how you determined that revenue recognition for controlled tickets should be on a gross basis, citing the authoritative literature used to reach your conclusion. Response: The Company respectfully advises the Staff that it... | Open Filing Company View | |
| Aug. 5, 2025 | CORRESP | SGHC | Super Group (SGHC) Ltd | ...The Company acknowledges the Staff’s comments and respectfully advises the Staff as follows: Accounting policies Revenue Our accounting policy for revenue is included in Note 2.4 “Revenue Recognition” on page F-11 of the Form 20-F. Revenue is comprised of online casino and sports betting revenue and brand licensing revenue. Net gaming revenue is recognized in relation to onlin... | Open Filing Company View | |
| Aug. 4, 2025 | CORRESP | CRCW | Crypto Co | ...e followed the comments with the Company's response. 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. 31, 2025 | CORRESP | ALVO | Alvotech | ...of Alvotech (the Company). The Staffs comment is repeated in bold and italics and is followed by the Companys response. Form 20-F for Fiscal Year Ended December 31, 2024 Note 2.6 Revenue recognition, page F-14 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 statements... | Open Filing Company View | |
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