SEC comment letter
Filing comparison
Lumentum Holdings Inc. responded to SEC staff comments on income taxes
Letter dated 2025-10-07; published on EDGAR 2026-06-30 — the SEC releases comment letters only after the review closes.
We note the release of your income tax valuation allowance related to UK deferred tax assets resulted in you recording an income tax benefit of $153.1 million in the fiscal year ended June 28, 2025. Please explain to us, and expand your disclosures in future filings to more fully address, the specific positive and negative evidence you considered in determining it was more-likely-than-not UK deferred tax assets are…
Evidence
- Cited sections
- Note 17. Operating Segments and Geographic Information, page 116, Item 1. Business (see, page 2
- Direction
- company to staff
- Letter dated
- 2025-10-07
- Published on edgar
- 2026-06-30
- Reviewing
- Lumentum Holdings Inc. Form 10-K for Fiscal Year Ended June 28, 2025 Filed August 19, 2025 Form 8-K filed August 12, 2025 File No. 1-36861 Ladies and Gentlemen,
- Source
- Company response to SEC staff (CORRESP)
- Topics
- MD&A, Income taxes, Goodwill and impairment, Segment reporting, Inventory, 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.