SEC comment letter
SEC correspondence
SEC staff questioned Fortune Brands Innovations, Inc.'s accounting for goodwill and impairment
Letter dated 2026-03-27; published on EDGAR 2026-09-29 — the SEC releases comment letters only after the review closes.
Please revise accordingly. Refer to Item 303(b)(2) of Regulation S-K and and SEC Release No. 33-8350 for guidance. Critical Accounting Estimates Goodwill and Indefinite-lived Intangible Assets, page 36 2. We note your disclosure on page 36 that the significant assumptions that are used to determine the estimated fair value of reporting units for impairment testing are forecasted revenue growth rates, operating…
Evidence
- Cited sections
- Note 18. Information on Business Segments, page 82
- Direction
- staff to company
- Letter dated
- 2026-03-27
- Published on edgar
- 2026-09-29
- Reviewing
- Fortune Brands Innovations, Inc. Form 10-K for the year ended December 27, 2025 Form 8-K furnished February 12, 2026 File No. 001-35166 Dear Ashley George: We h
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- MD&A, Goodwill and impairment, Fair value, Segment reporting, Income taxes, Non-GAAP measures, Inventory
- 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.