BRIGHT HORIZONS FAMILY SOLUTIONS INC. responded to SEC staff comments on segment reporting
Letter dated
2025-10-09; published on EDGAR 2026-07-02 — the
SEC releases comment letters only after the review closes.
We note that for the year ended December 31, 2024, basic and diluted earnings per share were calculated using the treasury method and for the years ended December 31, 2023 and 2022, basic and diluted earnings per share were calculated using the two-class method. Please tell us why these methods were chosen for each of the years presented. 1 Response: In response to the Staff’s comment, we respectfully advise that we…
Evidence
Direction
company to staff
Letter dated
2025-10-09
Published on edgar
2026-07-02
Reviewing
Comment Letter to Bright Horizons Family Solutions Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Filed February 27, 2025 File No. 001-35780 Dear Ms. Ch
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.
SEC staff questioned BRIGHT HORIZONS FAMILY SOLUTIONS INC.'s accounting for segment reporting
Letter dated
2025-09-29; published on EDGAR 2026-07-02 — the
SEC releases comment letters only after the review closes.
We note that for the year ended December 31, 2024, basic and diluted earnings per share were calculated using the treasury method and for the years ended December 31, 2023 and 2022, basic and diluted earnings per share were calculated using the two- class method. Please tell us why these methods were chosen for each of the years presented. 18. Segment and Geographic Information , page 85 2. Please tell us what…
Evidence
Direction
staff to company
Letter dated
2025-09-29
Published on edgar
2026-07-02
Reviewing
Bright Horizons Family Solutions Inc. Form 10-K for Fiscal Year Ended December 31, 2024 File No. 001-35780 Dear Elizabeth Boland: We have limited our review of
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.