HEALTHEQUITY, INC. responded to SEC staff comments on non-GAAP measures
Letter dated
2026-01-29; published on EDGAR 2026-08-27 — the
SEC releases comment letters only after the review closes.
We note that you present a discussion of non-GAAP measures prior to your discussion of GAAP results. Please revise to present the discussion and analysis of your GAAP measures with equal or greater prominence than your non-GAAP discussion. Refer to Item 10(e)(1)(i)(A) of Regulation S-K and the guidance in Question 102.10(a) of the Non- GAAP Financial Measures Compliance and Disclosure Interpretations. In response to…
Evidence
Direction
company to staff
Letter dated
2026-01-29
Published on edgar
2026-08-27
Reviewing
HealthEquity, Inc. Form 10-K for the Fiscal Year Ended January 31, 2025 File No. 001-36568 Dear Mr. Kuhn and Ms. Brillant: On behalf of HealthEquity, Inc. (“Hea
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.
SEC staff questioned HEALTHEQUITY, INC.'s accounting for non-GAAP measures
Letter dated
2026-01-27; published on EDGAR 2026-08-27 — the
SEC releases comment letters only after the review closes.
We note that you present a discussion of non-GAAP measures prior to your discussion of GAAP results. Please revise to present the discussion and analysis of your GAAP measures with equal or greater prominence than your non-GAAP discussion. Refer to Item 10(e)(1)(i)(A) of Regulation S-K and the guidance in Question 102.10(a) of the Non- GAAP Financial Measures Compliance and Disclosure Interpretations. 2. We note…
Evidence
Direction
staff to company
Letter dated
2026-01-27
Published on edgar
2026-08-27
Reviewing
HealthEquity, Inc. Form 10-K for Fiscal Year Ended January 31, 2025 File No. 001-36568 Dear James Lucania: We have limited our review of your filing to the fina
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.