Chewy, Inc. responded to SEC staff comments on revenue recognition
Letter dated
2026-01-29; published on EDGAR 2026-08-14 — the
SEC releases comment letters only after the review closes.
We note you generate revenue from the sale of pet products. We also note your emphasis on pet healthcare, including the provision of pharmacy, veterinary, and telehealth services. As it relates to these expanded service-based offerings, please explain your consideration of Rule 5-03(b) of Regulation S-X requiring separate presentation of revenue and costs of revenue from products, services and other revenues…
Evidence
Cited sections
Note 2. Basis of Presentation and Significant Accounting Policies Revenue Recognition, page 60
Direction
company to staff
Letter dated
2026-01-29
Published on edgar
2026-08-14
Reviewing
Chewy, Inc. Form 10-K for Fiscal Year Ended February 2, 2025 Filed March 26, 2025 File No. 001-38936 Dear Mr. Stringer and Mr. Phippen: This letter sets forth t
Source
Company response to SEC staff (CORRESP)
Topics
Revenue recognition, Segment reporting, MD&A
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.
SEC staff questioned Chewy, Inc.'s accounting for revenue recognition
Letter dated
2026-01-15; published on EDGAR 2026-08-14 — the
SEC releases comment letters only after the review closes.
We note you generate revenue from the sale of pet products. We also note your emphasis on pet healthcare, including the provision of pharmacy, veterinary, and telehealth services. As it relates to these expanded service-based offerings, please explain your consideration of Rule 5-03(b) of Regulation S-X requiring separate presentation of revenue and costs of revenue from products, services and other revenues…
Evidence
Cited sections
Note 2. Basis of Presentation and Significant Accounting Policies Revenue Recognition, page 60
Direction
staff to company
Letter dated
2026-01-15
Published on edgar
2026-08-14
Reviewing
Chewy, Inc. Form 10-K for Fiscal Year Ended February 2, 2025 Filed March 26, 2025 File No. 001-38936 Dear William Billings: We have reviewed your filing and hav
Source
SEC staff comment letter (UPLOAD)
Topics
Revenue recognition, 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.