SPORTSMAN'S WAREHOUSE HOLDINGS, INC. responded to SEC staff comments on goodwill and impairment
Letter dated
2026-01-30; published on EDGAR 2026-09-16 — the
SEC releases comment letters only after the review closes.
Please revise to specify the fiscal periods that you have performed an impairment assessment. In addition, clarify if the assessment at the lowest levels for which there are identifiable cash flows that are independent of other groups of assets, is the individual store level. Response: The Company acknowledges the Staff’s comment and, in future 10-K filings, will revise its disclosure to specify the fiscal periods…
Evidence
Direction
company to staff
Letter dated
2026-01-30
Published on edgar
2026-09-16
Reviewing
Sportsman’s Warehouse Holdings, Inc. Form 10-K for the Fiscal Year Ended February 1, 2025 File No. 1-36401 Ladies and Gentlemen: This letter sets forth the resp
Source
Company response to SEC staff (CORRESP)
Topics
MD&A, Goodwill and impairment
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 SPORTSMAN'S WAREHOUSE HOLDINGS, INC.'s accounting for goodwill and impairment
Letter dated
2026-01-27; published on EDGAR 2026-09-16 — the
SEC releases comment letters only after the review closes.
Please revise to specify the fiscal periods that you have performed an impairment assessment. In addition, clarify if the assessment at the lowest levels for which there are identifiable cash flows that are independent of other groups of assets, is the individual store level. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures…
Evidence
Direction
staff to company
Letter dated
2026-01-27
Published on edgar
2026-09-16
Reviewing
Sportsman's Warehouse Holdings, Inc. Form 10-K for Fiscal Year Ended February 1, 2025 File No. 1-36401 Dear Jennifer F Jung: We have limited our review of your
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, Goodwill and impairment
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.