PRECIGEN, INC.

CIK 1356090 PGEN·Pharmaceutical Preparations · All EDGAR filings ↗

Progression

2026-03-25 Accounting standard newly cited 10-K
2026-09-10 SEC comment letter CORRESP +169d

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SEC comment letter Filing comparison 2026-09-10

PRECIGEN, INC. responded to SEC staff comments on inventory

Letter dated 2026-01-29; published on EDGAR 2026-09-10 — the SEC releases comment letters only after the review closes.

Please tell us and revise to disclose, beginning with your Form 10-K for the year ended December 31, 2025, whether you track research and development (R&D) expenses by candidate or program and, if not, explain why not. To the extent you track any of your R&D expenses by candidate or program, provide a breakout of such amounts. For the R&D expenses you do not track by candidate or program, revise to provide a…

Evidence

Direction: company to staff
Letter dated: 2026-01-29
Published on edgar: 2026-09-10
Reviewing: Precigen, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Form 10-Q for Quarterly Period Ended September 30, 2025 File No. 001-36042 Dear Ms. Do and Mr.
Source: Company response to SEC staff (CORRESP)
Topics: Inventory, MD&A, Goodwill and impairment, Segment reporting, 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.

Source filing ↗

SEC comment letter Filing comparison 2026-09-10

PRECIGEN, INC. responded to SEC staff comments on segment reporting

Letter dated 2026-02-23; published on EDGAR 2026-09-10 — the SEC releases comment letters only after the review closes.

Please tell us what financial information is received by the CODM, and how it changed in the first quarter of 2025 and subsequent periods. · Clarify how the financial information for these reporting units is used, and how the uses of this information changed beginning in the first quarter of 2025 and subsequent periods. · Specifically identify what, if any, information is received but not regularly used, related to…

Evidence

Direction: company to staff
Letter dated: 2026-02-23
Published on edgar: 2026-09-10
Reviewing: Precigen, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Form 10-Q for Quarterly Period Ended September 30, 2025 File No. 001-36042 Dear Ms. Do and Mr.
Source: Company response to SEC staff (CORRESP)
Topics: Segment reporting, Goodwill and impairment, Non-GAAP measures, 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.

Source filing ↗

SEC comment letter Filing comparison 2026-09-10

SEC staff questioned PRECIGEN, INC.'s accounting for inventory

Letter dated 2025-12-23; published on EDGAR 2026-09-10 — the SEC releases comment letters only after the review closes.

Please tell us and revise to disclose, beginning with your Form 10-K for the year ended December 31, 2025, whether you track research and development (R&D) expenses by candidate or program and, if not, explain why not. To the extent you track any of your R&D expenses by candidate or program, provide a breakout of such amounts. For the R&D expenses you do not track by candidate or program, revise to provide a…

Evidence

Direction: staff to company
Letter dated: 2025-12-23
Published on edgar: 2026-09-10
Reviewing: Precigen, Inc. Form 10-K for the fiscal year ended December 31, 2024 Form 10-Q for the quarterly period ended September 30, 2025 File No. 001-36042 Dear Harry T
Source: SEC staff comment letter (UPLOAD)
Topics: Inventory, Goodwill and impairment, Segment reporting, MD&A
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.

Source filing ↗

SEC comment letter Filing comparison 2026-09-10

SEC staff questioned PRECIGEN, INC.'s accounting for segment reporting

Letter dated 2026-02-10; published on EDGAR 2026-09-10 — the SEC releases comment letters only after the review closes.

Please tell us what financial information is received by the CODM, and how it changed in the first quarter of 2025 and subsequent periods. Clarify how the financial information for these reporting units is used, and how the • 1. uses of this information changed beginning in the first quarter of 2025 and subsequent periods. • Specifically identify what, if any, information is received but not regularly used, related…

Evidence

Direction: staff to company
Letter dated: 2026-02-10
Published on edgar: 2026-09-10
Reviewing: Precigen, Inc. Form 10-K for the fiscal year ended December 31, 2024 Form 10-Q for the quarterly period ended September 30, 2025 File No. 001-36042 Dear Harry T
Source: SEC staff comment letter (UPLOAD)
Topics: Segment reporting, 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.

Source filing ↗

Accounting standard newly cited Filing comparison 2026-03-25

PRECIGEN, INC. cited accounting standard ASU 2023-09 for the first time in this filing series

Recently Adopted Accounting Pronouncements As of January 1, 2025, we adopted Accounting Standards Update No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”).

Evidence

Adopted: 2023-09
Adoption year stated: 2025
Contexts: Recently Adopted Accounting Pronouncements As of January 1, 2025, we adopted Accounting Standards Update No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”).
New standards: 2023-09, 2024-03, 2024-04
Prior filed: 2025-04-28
Prior form: 10-K/A
Restates existing policy: No
Source: accounting standards update (ASU) reference comparison
Why: An accounting standard (ASU) appears in this filing that did not appear in the previous comparable one, in a sentence describing it as adopted. That is a change in what the company discloses, which is not always a change of policy in the current period: the filing may state an adoption date years earlier.

Source filing ↗ Prior filing ↗