Arcutis Biotherapeutics, Inc. responded to SEC staff comments on MD&A
Letter dated
2025-10-10; published on EDGAR 2026-07-01 — the
SEC releases comment letters only after the review closes.
We note your disclosure on page 103 that the $55.9 million, or over 100% increase to ZORYVE cream 0.3% net product revenue at December 31, 2024 was primarily due to higher end customer demand and improving gross-to-net discounts for ZORYVE cream 0.3%. We also note your disclosures in the financial statements that you recorded accrued sales deductions of $38.4 million & $11.6 million at December 31, 2024 and December…
Evidence
Cited sections
Item 3 on, page 96
Direction
company to staff
Letter dated
2025-10-10
Published on edgar
2026-07-01
Reviewing
Arcutis Biotherapeutics, Inc. Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2024 Filed February 25, 2025 File No. 001-39186 To the addressee
Source
Company response to SEC staff (CORRESP)
Topics
MD&A, Goodwill and impairment
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 Arcutis Biotherapeutics, Inc.'s accounting for MD&A
Letter dated
2025-09-15; published on EDGAR 2026-07-01 — the
SEC releases comment letters only after the review closes.
We note your disclosure on page 103 that the $55.9 million, or over 100%, increase to ZORYVE cream 0.3% net product revenue at December 31, 2024 was primarily due to higher end customer demand and improving gross-to-net discounts for ZORYVE cream 0.3%. We also note your disclosures in the financial statements that you recorded accrued sales deductions of $38.4 million & $11.6 million at December 31, 2024 and…
Evidence
Cited sections
Item 3 on, page 96
Direction
staff to company
Letter dated
2025-09-15
Published on edgar
2026-07-01
Reviewing
Arcutis Biotherapeutics, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Filed February 25, 2025 File No. 001-39186 Dear Latha Vairavan: We have limi
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, Goodwill and impairment
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.