SEC comment letter
SEC correspondence
SEC staff questioned Under Armour, Inc.'s accounting for goodwill and impairment
Letter dated 2026-03-11; published on EDGAR 2026-09-23 — the SEC releases comment letters only after the review closes.
We note your disclosure that in conducting an annual impairment test, you first review qualitative factors to determine whether it is more likely than not that the fair value of the reporting unit or indefinite-lived intangible asset is less than its carrying amount, and if factors indicate that is the case, or if you choose to bypass the qualitative assessment, you perform a quantitative impairment test. We further…
Evidence
- Direction
- staff to company
- Letter dated
- 2026-03-11
- Published on edgar
- 2026-09-23
- Reviewing
- Under Armour, Inc. Form 10-K for the Fiscal Year Ended March 31, 2025 Filed May 22, 2025 File No. 001-33202 Dear Reza Taleghani: We have limited our review of y
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- Goodwill and impairment, Fair value
- 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.