GRAN TIERRA ENERGY INC. responded to SEC staff comments on non-GAAP measures
Letter dated
2025-08-08; published on EDGAR 2026-01-13 — the
SEC releases comment letters only after the review closes.
We note that your disclosures of the non-GAAP Operating Netback measures include the table on page 38 which, while reflecting its compilation and composition, does not address the reconciliation requirement in Item 10(e)(1)(i)(A) of Regulation S-K, as sales alone/unburdened by any costs would not be the most comparable. Please expand your disclosures to include a reconciliation from the most directly comparable GAAP…
Evidence
Direction
company to staff
Letter dated
2025-08-08
Published on edgar
2026-01-13
Reviewing
Gran Tierra Energy Inc. Form 10-K for the Fiscal Year ended December 31, 2024 Filed February 24, 2025 File No. 001-34018 Ladies and Gentlemen: This letter sets
Source
Company response to SEC staff (CORRESP)
Topics
Non-GAAP measures, Income taxes, Share-based compensation, Leases
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.
GRAN TIERRA ENERGY INC. responded to SEC staff comments on non-GAAP measures
Letter dated
2025-09-08; published on EDGAR 2026-01-13 — the
SEC releases comment letters only after the review closes.
We note your response to prior comment one indicating that you will include a reconciliation of operating netback to the most directly comparable GAAP measure in future filings, although you indicate this would be net income or loss. You indicate that a gross profit measure would not accurately reflect expenses "that are integral to operating netback" while also suggesting that DD&A related to your oil and gas…
Evidence
Direction
company to staff
Letter dated
2025-09-08
Published on edgar
2026-01-13
Reviewing
Gran Tierra Energy Inc. Form 10-K for the Fiscal Year ended December 31, 2024 Filed February 24, 2025 File No. 001-34018 Ladies and Gentlemen: This letter sets
Source
Company response to SEC staff (CORRESP)
Topics
Non-GAAP measures, MD&A, Leases, 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.
SEC staff questioned GRAN TIERRA ENERGY INC.'s accounting for non-GAAP measures
Letter dated
2025-07-25; published on EDGAR 2026-01-13 — the
SEC releases comment letters only after the review closes.
We note that your disclosures of the non-GAAP Operating Netback measures include the table on page 38 which, while reflecting its compilation and composition, does not address the reconciliation requirement in Item 10(e)(1)(i)(A) of Regulation S-K, as sales alone/unburdened by any costs would not be the most comparable. Please expand your disclosures to include a reconciliation from the most directly comparable GAAP…
Evidence
Direction
staff to company
Letter dated
2025-07-25
Published on edgar
2026-01-13
Reviewing
Gran Tierra Energy Inc. Form 10-K for the Fiscal Year ended December 31, 2024 Filed February 24, 2025 File No. 001-34018 Dear Ryan Ellson: We have reviewed your
Source
SEC staff comment letter (UPLOAD)
Topics
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 GRAN TIERRA ENERGY INC.'s accounting for non-GAAP measures
Letter dated
2025-08-25; published on EDGAR 2026-01-13 — the
SEC releases comment letters only after the review closes.
We note your response to prior comment one indicating that you will include a reconciliation of operating netback to the most directly comparable GAAP measure in future filings, although you indicate this would be net income or loss. You indicate that a gross profit measure would not accurately reflect expenses "that are integral to operating netback" while also suggesting that DD&A related to your oil and gas…
Evidence
Direction
staff to company
Letter dated
2025-08-25
Published on edgar
2026-01-13
Reviewing
Gran Tierra Energy Inc. Form 10-K for the Fiscal Year ended December 31, 2024 Filed February 24, 2025 Response Letter dated August 8, 2025 File No. 001-34018 De
Source
SEC staff comment letter (UPLOAD)
Topics
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.