SEC comment letter
Filing comparison
SEC staff questioned ETSY INC's accounting for income taxes
Letter dated 2025-09-08; published on EDGAR 2026-02-25 — the SEC releases comment letters only after the review closes.
We note cash paid for income taxes, net of refunds, increased approximately $47.0 million in 2024 compared to 2023 which decreases operating cash flow for 2024, though not described here as a material factor affecting operating cash flows between periods. From the preceding, it appears there is $94 million or more in factors contributing to the increase in 2024 not specified or quantified, exclusive of the disclosed…
Evidence
- Direction
- staff to company
- Letter dated
- 2025-09-08
- Published on edgar
- 2026-02-25
- Reviewing
- Etsy, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Filed February 19, 2025 Dear Lanny Baker: We have limited our review of your filing to the financia
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- MD&A, 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.