FOX FACTORY HOLDING CORP responded to SEC staff comments on non-GAAP measures
Letter dated
2025-12-29; published on EDGAR 2026-07-22 — the
SEC releases comment letters only after the review closes.
We note your disclosure of an Adjusted EBITDA measure which is calculated as the sum of the segment Adjusted EBITDA measures less unallocated corporate expenses. Please note that the total of any segment profitability measures outside the required ASC 280 disclosure in the notes to the financial statements represents a non-GAAP financial measure and should be accompanied by appropriate disclosure under Item 10(e) of…
Evidence
Cited sections
Note 20. Segment Information, page 112
Direction
company to staff
Letter dated
2025-12-29
Published on edgar
2026-07-22
Reviewing
Fox Factory Holding Corp. Form 10-K for the Year Ended January 3, 2025 Form 8-K furnished August 7, 2025 File No. 001-36040 Dear Ms. Erlanger and Mr. Woody: On
Source
Company response to SEC staff (CORRESP)
Topics
Non-GAAP measures, Segment reporting, 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.
SEC staff questioned FOX FACTORY HOLDING CORP's accounting for non-GAAP measures
Letter dated
2025-12-15; published on EDGAR 2026-07-22 — the
SEC releases comment letters only after the review closes.
We note your disclosure of an Adjusted EBITDA measure which is calculated as the sum of the segment Adjusted EBITDA measures less unallocated corporate expenses. Please note that the total of any segment profitability measures outside the required ASC 280 disclosure in the notes to the financial statements represents a non-GAAP financial measure and should be accompanied by appropriate disclosure under Item 10(e) of…
Evidence
Cited sections
Note 1 referring to this Total Adjusted EBITDA measure. Note 20. Segment Information, page 112
Direction
staff to company
Letter dated
2025-12-15
Published on edgar
2026-07-22
Reviewing
Fox Factory Holding Corp Form 10-K for the Year Ended January 3, 2025 Form 8-K furnished August 7, 2025 File No. 001-36040 Dear Dennis Schemm: We have limited o
Source
SEC staff comment letter (UPLOAD)
Topics
Non-GAAP measures, Segment reporting, 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.