SEC staff questioned BLACKBERRY Ltd's accounting for non-GAAP measures
Letter dated
2025-07-25; published on EDGAR 2026-06-10 — the
SEC releases comment letters only after the review closes.
We note you disclose segment gross margin, which is on an adjusted basis, as the measure of segment profit or loss in your segment footnote; however, we also note your disclosure on page 31 that the CODM uses segment adjusted EBITDA as an additional measure of segment profit or loss. Given the CODM uses more than one measure of segment profit or loss, please explain in detail how management concluded that segment…
Evidence
Cited sections
Note 13. Revenue and Segment Disclosures, page 108
Direction
staff to company
Letter dated
2025-07-25
Published on edgar
2026-06-10
Reviewing
BlackBerry Limited Form 10-K for the fiscal year ended February 28, 2025 File No. 001-38232 Dear Tim Foote: We have limited our review of your filing to the fin
Source
SEC staff comment letter (UPLOAD)
Topics
Segment reporting, Non-GAAP measures
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.
SEC staff questioned BLACKBERRY Ltd's accounting for segment reporting
Letter dated
2025-09-05; published on EDGAR 2026-06-10 — the
SEC releases comment letters only after the review closes.
We note the operating segment information for the two-year period ended February 28, 2025 provided on page 32. Please provide us with a reconciliation between the segment totals for research and development (R&D), sales and marketing (S&M) and general and administrative (G&A) to the respective line items presented on your consolidated statements of operations for each period presented. In your response, please…
Evidence
Cited sections
Note 13. Revenue and Segment Disclosures, page 108
Direction
staff to company
Letter dated
2025-09-05
Published on edgar
2026-06-10
Reviewing
BlackBerry Limited Form 10-K for the fiscal year ended February 28, 2025 File No. 001-38232 Dear Tim Foote: We have reviewed your July 30, 2025 response to our
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, 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.