HOULIHAN LOKEY, INC. responded to SEC staff comments on non-GAAP measures
Letter dated
2026-02-13; published on EDGAR 2026-05-14 — the
SEC releases comment letters only after the review closes.
Please revise your disclosures in future filings to further discuss the reasons why you believe that presentation of these non-GAAP financial measures provide useful information to investors and describe each of the adjusting items. Refer to paragraph (e)(1)(i)(C) of Item 10 of Regulation S-K. Response: The Company respectfully acknowledges the Staff’s comment. In future filings, the Company will revise its…
Evidence
Direction
company to staff
Letter dated
2026-02-13
Published on edgar
2026-05-14
Reviewing
Houlihan Lokey, Inc. Form 10-K for the Fiscal Year Ended March 31, 2025 Form 8-K filed January 29, 2026 File No. 001-37537 To the addressees set forth above: On
Source
Company response to SEC staff (CORRESP)
Topics
Non-GAAP measures, MD&A, Fair value, Income taxes, 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.
SEC staff questioned HOULIHAN LOKEY, INC.'s accounting for non-GAAP measures
Letter dated
2026-01-30; published on EDGAR 2026-05-14 — the
SEC releases comment letters only after the review closes.
Please revise your disclosures in future filings to further discuss the reasons why you believe that presentation of these non-GAAP financial measures provide useful information to investors and describe each of the adjusting items. Refer to paragraph (e)(1)(i)(C) of Item 10 of Regulation S-K. Reconciliation of GAAP to Adjusted Financial Information, page 8 We note the adjustments for "acquisition related…
Evidence
Direction
staff to company
Letter dated
2026-01-30
Published on edgar
2026-05-14
Reviewing
Houlihan Lokey, Inc. Form 10-K for the Fiscal Year Ended March 31, 2025 Form 8-K filed January 29, 2026 File No. 001-37537 Dear J. Lindsey Alley: We have limite
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.