SEC comment letter
Filing comparison
SEC staff questioned Waldencast plc's accounting for goodwill and impairment
Letter dated 2025-07-03; published on EDGAR 2026-01-21 — the SEC releases comment letters only after the review closes.
We note that you performed an annual goodwill impairment test on October 1, 2024 and recognized a goodwill impairment charge of $5.0 million. Given the significance of your goodwill balance and that your market capitalization continues to be significantly less than your total equity, please expand your disclosures to provide additional insight as to how you determined the amount of the impairment charge to record as…
Evidence
- Direction
- staff to company
- Letter dated
- 2025-07-03
- Published on edgar
- 2026-01-21
- Reviewing
- Waldencast plc Form 20-F for Fiscal Year Ended December 31, 2024 File No. 001-40207 Dear Michel Brousset: We have reviewed your filing and have the following co
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- 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.