Yatra Online, Inc. responded to SEC staff comments on non-GAAP measures
Letter dated
2026-04-06; published on EDGAR 2026-11-03 — the
SEC releases comment letters only after the review closes.
Please revise to replace Net Revenue Margin % with Adjusted Margin %. RESPONSE: The Company respectfully acknowledges the Staff’s comment and confirms that beginning with its Annual Report on Form 20-F for the fiscal year ended March 31, 2025 (the “2026 20-F”) it will replace Net Revenue Margin % with Adjusted Margin %. Results from Operations, page 99 2. We refer to your discussions of Adjusted EBITDA Profit on…
Evidence
Direction
company to staff
Letter dated
2026-04-06
Published on edgar
2026-11-03
Reviewing
Yatra Online, Inc. Form 20-F for the Fiscal Year Ended March 31, 2025 Filed July 31, 2025 File No. 001-37968 Dear Mr. McAllister and Ms. Calder: Yatra Online, I
Source
Company response to SEC staff (CORRESP)
Topics
Non-GAAP measures, Share-based compensation, 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.
Yatra Online, Inc. responded to SEC staff comments on non-GAAP measures
Letter dated
2026-04-24; published on EDGAR 2026-11-03 — the
SEC releases comment letters only after the review closes.
We note your response to comment 3. Question 102.11 of the Corporation Finance Interpretations on Non-GAAP Financial Measures prohibits adjustments to arrive at a non-GAAP measure to be shown net of taxes. We also note the adjustment for the impact of taxes should only represent tax amounts that impact non-GAAP adjustments, not the entire income tax provision. Additionally, your reconciliation begins with…
Evidence
Direction
company to staff
Letter dated
2026-04-24
Published on edgar
2026-11-03
Reviewing
Yatra Online, Inc. Form 20-F for the Fiscal Year Ended March 31, 2025 Filed July 31, 2025 File No. 001-37968 Dear Mr. McAllister and Ms. Calder: Yatra Online, I
Source
Company response to SEC staff (CORRESP)
Topics
Non-GAAP measures, Income taxes, Goodwill and impairment, Share-based compensation
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 Yatra Online, Inc.'s accounting for non-GAAP measures
Letter dated
2026-03-23; published on EDGAR 2026-11-03 — the
SEC releases comment letters only after the review closes.
Please revise to replace Net Revenue Margin % with Adjusted Margin %. Results from Operations, page 99 2. We refer to your discussions of Adjusted EBTIDA Profit on pages 99 and 101. When presenting a non-IFRS measure, you are required to present the most directly comparable IFRS measure with equal or greater prominence. Please revise these presentations to comply with Question 102.10 of the Corporation Finance…
Evidence
Direction
staff to company
Letter dated
2026-03-23
Published on edgar
2026-11-03
Reviewing
Yatra Online, Inc. Form 20-F for the fiscal year ended March 31, 2025 Filed July 31, 2025 File No. 001-37968 Dear Anuj Sethi: We have limited our review of your
Source
SEC staff comment letter (UPLOAD)
Topics
Non-GAAP measures, 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 Yatra Online, Inc.'s accounting for non-GAAP measures
Letter dated
2026-04-13; published on EDGAR 2026-11-03 — the
SEC releases comment letters only after the review closes.
We note your response to comment 3. Question 102.11 of the Corporation Finance Interpretations on Non-GAAP Financial Measures prohibits adjustments to arrive at a non-GAAP measure to be shown net of taxes. We also note the adjustment for the impact of taxes should only represent tax amounts that impact non-GAAP adjustments, not the entire income tax provision. Additionally, your reconciliation begins with…
Evidence
Direction
staff to company
Letter dated
2026-04-13
Published on edgar
2026-11-03
Reviewing
Yatra Online, Inc. Form 20-F for the fiscal year ended March 31, 2025 Filed July 31, 2025 Reponse dated File No. 001-37968 Dear Anuj Sethi: We have reviewed you
Source
SEC staff comment letter (UPLOAD)
Topics
Non-GAAP measures, 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.