SEC comment letter
SEC correspondence
SEC staff questioned Atkore Inc.'s accounting for MD&A
Letter dated 2026-03-10; published on EDGAR 2026-09-24 — the SEC releases comment letters only after the review closes.
We note the discussion of economic conditions influencing your operations beginning on page 37. You indicate that you generally sell your products on a spot basis and as such, were exposed to sales prices on your products that decreased faster than the cost of the related raw materials. We further note the analysis of segment results indicates the Electrical segment's average selling price decreased while its input…
Evidence
- Direction
- staff to company
- Letter dated
- 2026-03-10
- Published on edgar
- 2026-09-24
- Reviewing
- Atkore Inc. Form 10-K for the Year Ended September 30, 2025 Filed November 26, 2025 File No. 001-37793 Dear John M. Deitzer: We have limited our review of your
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- MD&A, Goodwill and impairment, Fair value
- 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.