PagerDuty, Inc.

CIK 1568100 PD·Prepackaged Software · All EDGAR filings ↗

Progression

2026-01-13 SEC comment letter CORRESP
2026-02-04 Finance chief departure 8-K +22d

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An amendment is grouped with the report it amends; every 12b-25 notice is one group

Finance chief departure elevated Filing comparison 2026-06-22

PagerDuty, Inc.'s Chief Financial Officer departed, replaced on an interim basis

Evidence

Interim only: Yes
Item code: 5.02
Item title: Departure of Directors or Certain Officers
Role: Chief Financial Officer
Severity: elevated
Source: SEC 8-K item code
Successor named: No
Why: The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.

Source filing ↗

Finance chief departure Filing comparison 2026-02-04

PagerDuty, Inc.'s Chief Financial Officer departed and a successor was named

Evidence

Interim only: No
Item code: 5.02
Item title: Departure of Directors or Certain Officers
Role: Chief Financial Officer
Severity: normal
Source: SEC 8-K item code
Successor named: Yes
Why: The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.

Source filing ↗

SEC comment letter Filing comparison 2026-01-13

PagerDuty, Inc. responded to SEC staff comments on revenue recognition

Letter dated 2025-08-29; published on EDGAR 2026-01-13 — the SEC releases comment letters only after the review closes.

Please tell us whether the amount of license revenue recognized from the term-license software subscriptions are greater than ten percent of total revenues. If so, please tell us how you considered separately presenting this amount as product revenue on the face of your consolidated statements of operations in accordance with Rule 5-03(b)(1)(a) of Regulation S-X. In addition, we further note that the term software…

Evidence

Cited sections: Note 2. Summary of Significant Accounting Policies Revenue Recognition, page 77, Note 8. Leases, page 91, Note 11. Deferred Revenue and Remaining Performance Obligations, page 96
Direction: company to staff
Letter dated: 2025-08-29
Published on edgar: 2026-01-13
Reviewing: PagerDuty, Inc. Form 10-K for the Fiscal Year Ended January 31, 2025 Filed March 17, 2025 File No. 001-38856 Ladies and Gentlemen: PagerDuty, Inc. (the “Company
Source: Company response to SEC staff (CORRESP)
Topics: Revenue recognition, MD&A, Segment reporting, Leases
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.

Source filing ↗

SEC comment letter Filing comparison 2026-01-13

SEC staff questioned PagerDuty, Inc.'s accounting for revenue recognition

Letter dated 2025-08-18; published on EDGAR 2026-01-13 — the SEC releases comment letters only after the review closes.

Please tell us whether the amount of license revenue recognized from the term-license software subscriptions are greater than ten percent of total revenues. If so, please tell us how you considered separately presenting this amount as product revenue on the face of your consolidated statements of operations in accordance with Rule 5- 03(b)(1)(a) of Regulation S-X. In addition, we further note that the term software…

Evidence

Cited sections: Note 2. Summary of Significant Accounting Policies Revenue Recognition, page 77, Note 8. Leases, page 91, Note 11. Deferred Revenue and Remaining Performance Obligations, page 96
Direction: staff to company
Letter dated: 2025-08-18
Published on edgar: 2026-01-13
Reviewing: PagerDuty, Inc. Form 10-K for the Fiscal Year Ended January 31, 2025 File No. 001-38856 Dear Jennifer G. Tejada: We have limited our review of your filing to th
Source: SEC staff comment letter (UPLOAD)
Topics: Revenue recognition, MD&A, Leases
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.

Source filing ↗