Filing Signals

Source: SEC EDGAR Compiled 2026-11-14 10:32 UTC 23 automated checks passing

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RESOURCES CONNECTION, INC.

CIK 1084765 RGP·Business Services · All EDGAR filings ↗

Progression

  1. Material weakness 10-K
  2. Finance chief departure 8-K +41d
  3. Revenue recognition change 10-Q +34d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Revenue recognition change beta Filing comparison

RESOURCES CONNECTION, INC. changed its revenue recognition disclosure

Expected Credit Losses Beginning with the quarter ended August 29, 2026, the Company adopted Accounting Standards Update ("ASU") 2025-05, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets ("ASU 2025-05"), and elected the practical expedient that…
Evidence
New language
Expected Credit Losses Beginning with the quarter ended August 29, 2026, the Company adopted Accounting Standards Update ("ASU") 2025-05, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets ("ASU 2025-05"), and elected the practical expedient that…, The Company estimates expected credit losses on trade accounts receivable and contract assets using historical loss experience, customer-specific collectability assessments, current conditions, and reasonable and supportable forecasts.
Prior filed
2026-04-09
Prior form
10-Q
Similarity
0.453
Source
revenue recognition note comparison
Threshold
0.6
Why
The revenue recognition policy disclosure changed materially from the previous comparable filing.

Language present now, absent from the prior filing:

  • Expected Credit Losses Beginning with the quarter ended August 29, 2026, the Company adopted Accounting Standards Update ("ASU") 2025-05, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets ("ASU 2025-05"), and elected the practical expedient that…
  • The Company estimates expected credit losses on trade accounts receivable and contract assets using historical loss experience, customer-specific collectability assessments, current conditions, and reasonable and supportable forecasts.

Source filing ↗ Prior filing ↗

Finance chief departure elevated Filing comparison

RESOURCES CONNECTION, INC.'s Chief Financial Officer departed, replaced on an interim basis

Evidence
Interim only
Yes
Item code
5.02
Item title
Departure of Directors or Certain Officers
Role
Chief Financial Officer
Severity
elevated
Source
SEC 8-K item code
Successor named
No
Why
The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.

Source filing ↗

Material weakness high Filing comparison

RESOURCES CONNECTION, INC. reported a material weakness in internal control

Internal control reported effective → Material weakness in internal control

A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis. The following material weakness has been identified and included in management’s assessment. The Company did not design and maintain effective controls over information technology general controls (ITGCs) for information…
Evidence
Current state
material_weakness
Current state label
Material weakness in internal control
Direction
newly reported
Prior filed
2025-07-28
Prior form
10-K
Prior state
effective
Prior state label
Internal control reported effective
Remediation stated
Yes
Severity
high
Source
Item 9A internal control conclusion, compared with the prior filing
Why
The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears.

Source filing ↗ Prior filing ↗