ELITE PHARMACEUTICALS INC /NV/ responded to SEC staff comments on revenue recognition
Letter dated
2026-03-18; published on EDGAR 2026-05-14 — the
SEC releases comment letters only after the review closes.
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 response to comment four. You state that you disaggregate your revenue based on type of good or service (e.g., manufacturing and license fees) and regulatory pathway (e.g., ANDA vs NDA). Please address the following: ● Given that you have paused…
Evidence
Direction
company to staff
Letter dated
2026-03-18
Published on edgar
2026-05-14
Reviewing
Elite Pharmaceuticals, Inc. Form 10-K for the Fiscal Year Ended March 31, 2025 Filed June 30, 2025 File No. 001-15697 Dear Mr. Wyman and Ms. Connell: We are pro
Source
Company response to SEC staff (CORRESP)
Topics
Revenue recognition, Segment reporting, Goodwill and impairment, Fair value, Income taxes
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.
Letter dated
2026-03-04; published on EDGAR 2026-05-14 — the
SEC releases comment letters only after the review closes.
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 response to comment four. You state that you disaggregate your revenue based on type of good or service (e.g., manufacturing and license fees) and regulatory pathway (e.g., ANDA vs NDA). Please address the following: • Given that you have paused…
Evidence
Direction
staff to company
Letter dated
2026-03-04
Published on edgar
2026-05-14
Reviewing
Elite Pharmaceuticals, Inc. Form 10-K for the Fiscal Year Ended March 31, 2025 Filed June 30, 2025 File No. 001-15697 Dear Carter Ward: We have limited our revi
Source
SEC staff comment letter (UPLOAD)
Topics
Revenue recognition, Segment reporting
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.