Enovis CORP responded to SEC staff comments on non-GAAP measures
Letter dated
2025-07-14; published on EDGAR 2026-11-10 — the
SEC releases comment letters only after the review closes.
Please revise future filings to reconcile Adjusted EBITDA to the most comparable GAAP measure, net loss. In addition, we note that you present Adjusted EBITDA margin without presenting the most directly comparative GAAP measure. Please revise future filings to present the GAAP measure, which appears to be net income (loss) margin, with equal or greater prominence. Refer to Item 10(e)(1)(i)(A) and (B) of Regulation…
Evidence
Direction
company to staff
Letter dated
2025-07-14
Published on edgar
2026-11-10
Reviewing
Enovis Corporation Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Fiscal Quarter Ended April 4, 2025 File No. 001-34045 Dear Ms. Lochhe
Source
Company response to SEC staff (CORRESP)
Topics
MD&A, 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.
Enovis CORP responded to SEC staff comments on MD&A
Letter dated
2025-08-05; published on EDGAR 2026-11-10 — the
SEC releases comment letters only after the review closes.
Evidence
Direction
company to staff
Letter dated
2025-08-05
Published on edgar
2026-11-10
Reviewing
Enovis Corporation Form 10-Q for the Fiscal Quarter Ended April 4, 2025 File No. 001-34045 Dear Ms. Lochhead and Ms. Xiao: We are writing in response to the com
Source
Company response to SEC staff (CORRESP)
Topics
MD&A, 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.
Enovis CORP responded to SEC staff comments on segment reporting
Letter dated
2026-01-30; published on EDGAR 2026-11-10 — the
SEC releases comment letters only after the review closes.
Please tell us whether gross profit and operating loss (GAAP) by reportable segment are reported to the CODM and the extent to which each measure is used to evaluate segment performance and allocate resources. If either of these measures are considered by the CODM when assessing performance and allocating resources, please explain how you determined the appropriate measure to report under ASC 280-10-50-28A. Finally…
Evidence
Cited sections
Note 19. Segment Information, page 106
Direction
company to staff
Letter dated
2026-01-30
Published on edgar
2026-11-10
Reviewing
Enovis Corporation Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Fiscal Quarter Ended October 3, 2025 File No. 001-34045 Dear Ms. Loch
Source
Company response to SEC staff (CORRESP)
Topics
Segment reporting, Non-GAAP measures, MD&A, Inventory, Fair value, Business combinations
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.
Enovis CORP responded to SEC staff comments on non-GAAP measures
Letter dated
2026-04-08; published on EDGAR 2026-11-10 — the
SEC releases comment letters only after the review closes.
We have reviewed your response to comment 2 and we believe that the non-GAAP adjustment for the purchase of royalty interest is inconsistent with Question 100.01 of the Compliance & Disclosure Interpretations on Non-GAAP Financial Measures. Please remove this non-GAAP adjustment from your presentation of Adjusted EBITDA and Adjusted Net Income in future filings, including the presentation in the press release on…
Evidence
Cited sections
Note 19. Segment Information, page 106
Direction
company to staff
Letter dated
2026-04-08
Published on edgar
2026-11-10
Reviewing
Enovis Corporation Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Fiscal Quarter Ended October 3, 2025 File No. 001-34045 Dear Ms. Loch
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 Enovis CORP's accounting for non-GAAP measures
Letter dated
2025-06-27; published on EDGAR 2026-11-10 — the
SEC releases comment letters only after the review closes.
Please revise future filings to reconcile Adjusted EBITDA to the most comparable GAAP measure, net loss. In addition, we note that you present Adjusted EBITDA margin without presenting the most directly comparative GAAP measure. Please revise future filings to present the GAAP measure, which appears to be net income (loss) margin, with equal or greater prominence. Refer to Item 10(e)(1)(i)(A) and (B) of Regulation…
Evidence
Direction
staff to company
Letter dated
2025-06-27
Published on edgar
2026-11-10
Reviewing
Enovis Corporation Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Fiscal Quarter Ended April 4, 2025 File No. 001-34045 Dear Phillip B.
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, 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.
SEC staff questioned Enovis CORP's accounting for MD&A
Letter dated
2025-07-22; published on EDGAR 2026-11-10 — the
SEC releases comment letters only after the review closes.
Evidence
Direction
staff to company
Letter dated
2025-07-22
Published on edgar
2026-11-10
Reviewing
Enovis Corporation Form 10-Q for the Fiscal Quarter Ended April 4, 2025 File No. 001-34045 Dear Phillip B. Berry: We have reviewed your July 14, 2025 response t
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, 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.
SEC staff questioned Enovis CORP's accounting for segment reporting
Letter dated
2025-12-22; published on EDGAR 2026-11-10 — the
SEC releases comment letters only after the review closes.
Please tell us whether gross profit and operating loss (GAAP) by reportable segment are reported to the CODM and the extent to which each measure is used to evaluate segment performance and allocate resources. If either of these measures are considered by the CODM when assessing performance and allocating resources, please explain how you determined the appropriate measure to report under ASC 280- 10-50-28A.…
Evidence
Cited sections
Note 19. Segment Information, page 106
Direction
staff to company
Letter dated
2025-12-22
Published on edgar
2026-11-10
Reviewing
Enovis Corporation Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Fiscal Quarter Ended October 3, 2025 File No. 001-34045 Dear Phillip
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 Enovis CORP's accounting for non-GAAP measures
Letter dated
2026-02-20; published on EDGAR 2026-11-10 — the
SEC releases comment letters only after the review closes.
We have reviewed your response to comment 2 and we believe that the non-GAAP adjustment for the purchase of royalty interest is inconsistent with Question 100.01 of the Compliance & Disclosure Interpretations on Non-GAAP Financial Measures. Please remove this non-GAAP adjustment from your presentation of Adjusted EBITDA and Adjusted Net Income in future filings, including the presentation in the press release on…
Evidence
Cited sections
Note 19. Segment Information, page 106
Direction
staff to company
Letter dated
2026-02-20
Published on edgar
2026-11-10
Reviewing
Enovis Corporation Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Fiscal Quarter Ended October 3, 2025 File No. 001-34045 Dear Phillip
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.