Orion Group Holdings Inc

CIK 1402829 ORN·Construction · All EDGAR filings ↗

Progression

2026-01-13 SEC comment letter CORRESP
2026-03-04 Going concern 10-K +50d

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An amendment is grouped with the report it amends; every 12b-25 notice is one group

Going concern Filing comparison 2026-03-04

Orion Group Holdings Inc no longer discloses a going-concern conclusion

Substantial doubt raised, alleviated by management's plans → No going-concern disclosure

Evidence

Blank check: No
Comparable: Yes
Current state: none
Current state label: No going-concern disclosure
Direction: eased
Prior filed: 2025-03-06
Prior form: 10-K
Prior state: doubt_alleviated
Prior state label: Substantial doubt raised, alleviated by management's plans
Source: ASC 205-40 going-concern note comparison
Why: Disclosure about the company's ability to continue as a going concern changed compared with its previous report.

Source filing ↗ Prior filing ↗

SEC comment letter Filing comparison 2026-01-13

Orion Group Holdings Inc responded to SEC staff comments on segment reporting

Letter dated 2025-09-05; published on EDGAR 2026-01-13 — the SEC releases comment letters only after the review closes.

Please revise your disclosure in future filings to clearly identify a measure of profit or loss for each reportable segment (i.e. state whether segment operating income or segment gross profit is the primary measure), in accordance with ASC 280-10-50-22. Also, for each reportable segment clearly identify the significant expense categories and amounts that are regularly provided to the chief operating decision maker…

Evidence

Direction: company to staff
Letter dated: 2025-09-05
Published on edgar: 2026-01-13
Reviewing: Orion Group Holdings, Inc. Form 10-K for the Fiscal Year ended December 31, 2024 Filed March 6, 2025 File No. 001-33891 Ladies and Gentlemen: On behalf of Orion
Source: Company response to SEC staff (CORRESP)
Topics: Segment reporting
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 2026-01-13

SEC staff questioned Orion Group Holdings Inc's accounting for segment reporting

Letter dated 2025-09-02; published on EDGAR 2026-01-13 — the SEC releases comment letters only after the review closes.

Please revise your disclosure in future filings to clearly identify a measure of profit or loss for each reportable segment (i.e. state whether segment operating income or segment gross profit is the primary measure), in accordance with ASC 280-10-50- 22. Also, for each reportable segment clearly identify the significant expense categories and amounts that are regularly provided to the chief operating decision maker…

Evidence

Direction: staff to company
Letter dated: 2025-09-02
Published on edgar: 2026-01-13
Reviewing: Orion Group Holdings Inc Form 10-K for the year ended December 31, 2024 Filed March 6, 2025 File No. 001-33891 Dear Alison G. Vasquez: We have reviewed your fil
Source: SEC staff comment letter (UPLOAD)
Topics: Segment reporting
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 ↗