SEC comment letter
Filing comparison
SEC staff questioned NLIGHT, INC.'s accounting for share-based compensation
Letter dated 2026-04-20; published on EDGAR 2026-05-29 — the SEC releases comment letters only after the review closes.
Please revise in future filings to clarify which of the disclosed metrics constitute the CODM’s primary measure of segment profit or loss. We note that in your table of selected financial data by business segment, you have a column titled “Corporate and Other” and that this column consists of general and administrative overhead costs and unallocated expenses related to stock-based compensation and purchased…
Evidence
- Cited sections
- Note 18 - Segment Information, page 62
- Direction
- staff to company
- Letter dated
- 2026-04-20
- Published on edgar
- 2026-05-29
- Reviewing
- nLIGHT, Inc. Form 10-K for the Year Ended December 31, 2025 Filed February 27, 2026 File No. 001-38462 Dear Joseph Corso: We have limited our review of your fil
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- Segment reporting, Share-based compensation
- 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.