LGI Homes, Inc.

CIK 1580670 LGIH·Construction · All EDGAR filings ↗

Progression

2026-01-22 SEC comment letter CORRESP
2026-06-10 Auditor change 8-K +139d

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

Auditor change SEC item code 2026-06-10

LGI Homes, Inc. dismissed its auditor and engaged Deloitte

The company dismissed the auditor. not stated → Deloitte

Evidence

Direction: dismissed
Direction label: The company dismissed the auditor
Item code: 4.01
Item title: Changes in Registrant's Certifying Accountant
Severity: normal
Source: SEC 8-K item code
Successor auditor: Deloitte
Successor tier: big_four
Why: The company's independent registered accounting firm changed.

Source filing ↗

SEC comment letter Filing comparison 2026-01-22

LGI Homes, Inc. responded to SEC staff comments on non-GAAP measures

Letter dated 2025-09-05; published on EDGAR 2026-01-22 — the SEC releases comment letters only after the review closes.

We note that you present, net debt to capitalization of 41.2%. Please reconcile net debt to the appropriate GAAP figure. In addition, ensure that you present for each applicable period a ratio calculated using the most directly comparable GAAP measures. See Item 10(e)(1)(i)(A) and (B) of Regulation S-K and Question 102.10 of the Compliance and Disclosure Interpretations on Non-GAAP Financial Measures. Response We…

Evidence

Direction: company to staff
Letter dated: 2025-09-05
Published on edgar: 2026-01-22
Reviewing: LGI Homes, Inc. Form 10-K for the year ended December 31, 2024 Filed on February 26, 2025 Form 8-K filed on February 25, 2025 File No. 001-36126 Ladies and Gent
Source: Company response to SEC staff (CORRESP)
Topics: Non-GAAP measures
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 2026-01-22

SEC staff questioned LGI Homes, Inc.'s accounting for non-GAAP measures

Letter dated 2025-08-27; published on EDGAR 2026-01-22 — the SEC releases comment letters only after the review closes.

We note that you present, net debt to capitalization of 41.2%. Please reconcile net debt to the appropriate GAAP figure. In addition, ensure that you present for each applicable period a ratio calculated using the most directly comparable GAAP measures. See Item 10(e)(1)(i)(A) and (B) of Regulation S-K and Question 102.10 of the Compliance and Disclosure Interpretations on Non-GAAP Financial Measures. Full Year 2025…

Evidence

Direction: staff to company
Letter dated: 2025-08-27
Published on edgar: 2026-01-22
Reviewing: LGI Homes, Inc. Form 10-K for the year ended December 31, 2024 Filed on February 26, 2025 Form 8-K filed on February 25, 2025 File No. 001-36126 Dear Charles Me
Source: SEC staff comment letter (UPLOAD)
Topics: Non-GAAP measures
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 ↗