SEC comment letter
SEC correspondence
VALVOLINE INC responded to SEC staff comments on fair value
Letter dated 2026-03-26; published on EDGAR 2026-09-30 — the SEC releases comment letters only after the review closes.
We note that you provide various disclosures regarding your plans to acquire Breeze Autocare in the annual report and that updates were disclosed in the Form 8-K that you filed on December 1, 2025, and in the Form 10-Q that you filed on February 4, 2026, indicating the transaction was completed in exchange for $638.7 million. Please explain to us how you evaluated the significance of this transaction and the…
Evidence
- Direction
- company to staff
- Letter dated
- 2026-03-26
- Published on edgar
- 2026-09-30
- Reviewing
- Valvoline Inc. Form 10-K for the Fiscal Year Ended September 30, 2025 Filed November 21, 2025 File No. 001-37884 Dear Mr. Klinko and Mr. Hiller: On behalf of Va
- Source
- Company response to SEC staff (CORRESP)
- Topics
- Fair value, Goodwill and impairment, Inventory, Business combinations, Segment reporting
- 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.