SEC comment letter
SEC correspondence
ROCKWELL AUTOMATION, INC responded to SEC staff comments on segment reporting
Letter dated 2026-04-13; published on EDGAR 2026-09-29 — the SEC releases comment letters only after the review closes.
We note your presentation of total segment operating earnings. When this measure is presented outside of the ASC 280 disclosures in the notes to the financial statements, it must comply with all non-GAAP guidance. In this regard, please address the following: • This measure excludes corporate and other costs. As such, it appears to exclude normal, recurring, cash operating expenses and, as such, does not comply with…
Evidence
- Direction
- company to staff
- Letter dated
- 2026-04-13
- Published on edgar
- 2026-09-29
- Reviewing
- ROCKWELL AUTOMATION, INC. Form 10-K filed November 12, 2025, File No. 001-12383 Dear Mr. Pavot and Ms. Baker: Rockwell Automation, Inc. (the “Company”, “Rockwel
- Source
- Company response to SEC staff (CORRESP)
- Topics
- MD&A, Segment reporting, Non-GAAP measures, Income taxes, Goodwill and impairment, Fair value, Business combinations, Inventory
- Why
- SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.