Pure Storage, Inc. responded to SEC staff comments on MD&A
Letter dated
2025-09-08; published on EDGAR 2026-01-23 — the
SEC releases comment letters only after the review closes.
We note you use Subscription Annual Recurring Revenue (ARR) as a key business metric to evaluate the performance of subscription services. Please expand your disclosure to address the following and advise us. •Clarify what "on-demand" revenue is and how it differs from annualized contract value from subscription agreements. •Clarify how ARR reflects new and existing customers and any actual or anticipated reductions…
Evidence
Direction
company to staff
Letter dated
2025-09-08
Published on edgar
2026-01-23
Reviewing
Pure Storage, Inc. Form 10-K for the Fiscal Year Ended February 2, 2025 Filed March 27, 2025 File No. 001-37570 Dear Mr. Cascarano and Mr. Littlepage: This lett
Source
Company response to SEC staff (CORRESP)
Topics
MD&A, Revenue recognition
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 Pure Storage, Inc.'s accounting for MD&A
Letter dated
2025-08-25; published on EDGAR 2026-01-23 — the
SEC releases comment letters only after the review closes.
We note you use Subscription Annual Recurring Revenue (ARR) as a key business metric to evaluate the performance of subscription services. Please expand your disclosure to address the following and advise us. • Clarify what "on-demand" revenue is and how it differs from annualized contract value from subscription agreements. • Clarify how ARR reflects new and existing customers and any actual or anticipated…
Evidence
Direction
staff to company
Letter dated
2025-08-25
Published on edgar
2026-01-23
Reviewing
Pure Storage, Inc. Form 10-K for the Fiscal Year Ended February 2 , 2025 Filed March 27, 2025 File No. 001-37570 Dear Kevan Krysler: We have reviewed your filin
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, Revenue recognition
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.