Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

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indie Semiconductor, Inc.

CIK 1841925 INDI·Semiconductors · All EDGAR filings ↗

Progression

  1. Material weakness 10-K
  2. SEC comment letter CORRESP +165d
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An amendment is grouped with the report it amends; every 12b-25 notice is one group

SEC comment letter Filing comparison

indie Semiconductor, Inc. responded to SEC staff comments on MD&A

Letter dated 2025-09-26; published on EDGAR 2026-08-11 — the SEC releases comment letters only after the review closes.

We note the consolidated financial statements include Wuxi indie Microelectronics (“Wuxi”), a Chinese entity with approximately 59% voting controlled and approximately 34% owned by the company as of December 31, 2024, as well as Wuxi’s wholly-owned subsidiaries. Please address the following items. • Explain the equity structure of Wuxi and tell us how you determined your ownership interest and voting control. Wuxi…
Evidence
Cited sections
Note 1 - Nature of the Business and Basis of Presentation Basis of Presentation, page 63, Note 8 - Goodwill, page 82, Note 12 - Fair Value Measurements, page 89, Note 1 of our Notes to Consolidated, page 14
Direction
company to staff
Letter dated
2025-09-26
Published on edgar
2026-08-11
Reviewing
indie Semiconductor, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Filed March 3, 2025 Form 8-K Filed August 7, 2025 File No. 001-40481 Dear Mr. We
Source
Company response to SEC staff (CORRESP)
Topics
MD&A, Goodwill and impairment, Fair value, Business combinations, Revenue recognition, Non-GAAP measures, Inventory, Share-based compensation, Income taxes
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.

Source filing ↗

SEC comment letter Filing comparison

indie Semiconductor, Inc. responded to SEC staff comments on non-GAAP measures

Letter dated 2025-11-06; published on EDGAR 2026-08-11 — the SEC releases comment letters only after the review closes.

Evidence
Direction
company to staff
Letter dated
2025-11-06
Published on edgar
2026-08-11
Reviewing
indie Semiconductor, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Filed March 3, 2025 Form 8-K Filed August 7, 2025 File No. 001-40481 Dear Mr. We
Source
Company response to SEC staff (CORRESP)
Topics
Non-GAAP measures
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.

Source filing ↗

SEC comment letter Filing comparison

indie Semiconductor, Inc. responded to SEC staff comments on non-GAAP measures

Letter dated 2026-01-23; published on EDGAR 2026-08-11 — the SEC releases comment letters only after the review closes.

We note your response to prior comment 6, including your statements that you do not present GAAP gross profit or GAAP gross margin in your Consolidated Statements of Operations because certain costs related to contract revenues are expensed as incurred and included in research and development expenses and it is not practicable to allocate such expenses to cost of sales. We also note you now believe the adjusted…
Evidence
Direction
company to staff
Letter dated
2026-01-23
Published on edgar
2026-08-11
Reviewing
indie Semiconductor, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Filed March 3, 2025 Form 8-K Filed August 7, 2025 File No. 001-40481 Dear Mr. We
Source
Company response to SEC staff (CORRESP)
Topics
Non-GAAP measures
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.

Source filing ↗

SEC comment letter Filing comparison

SEC staff questioned indie Semiconductor, Inc.'s accounting for MD&A

Letter dated 2025-08-22; published on EDGAR 2026-08-11 — the SEC releases comment letters only after the review closes.

We note the consolidated financial statements include Wuxi indie Microelectronics (“Wuxi”), a Chinese entity with approximately 59% voting controlled and approximately 34% owned by the company as of December 31, 2024, as well as Wuxi’s wholly-owned subsidiaries. Please address the following items. • Explain the equity structure of Wuxi and tell us how you determined your ownership interest and voting control. Based…
Evidence
Cited sections
Note 1 - Nature of the Business and Basis of Presentation Basis of Presentation, page 63, Note 8 - Goodwill, page 82, Note 12 - Fair Value Measurements, page 89
Direction
staff to company
Letter dated
2025-08-22
Published on edgar
2026-08-11
Reviewing
indie Semiconductor, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Filed March 3, 2025 Form 8-K Filed August 7, 2025 File No. 001-40481 Dear Donald
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, Goodwill and impairment, Fair value, Business combinations, Non-GAAP measures, Share-based compensation
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.

Source filing ↗

SEC comment letter Filing comparison

SEC staff questioned indie Semiconductor, Inc.'s accounting for non-GAAP measures

Letter dated 2026-01-14; published on EDGAR 2026-08-11 — the SEC releases comment letters only after the review closes.

We note your response to prior comment 6, including your statements that you do not present GAAP gross profit or GAAP gross margin in your Consolidated Statements of Operations because certain costs related to contract revenues are expensed as incurred and included in research and development expenses and it is not practicable to allocate such expenses to cost of sales. We also note you now believe the adjusted…
Evidence
Direction
staff to company
Letter dated
2026-01-14
Published on edgar
2026-08-11
Reviewing
indie Semiconductor, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Form 8-K Filed November 6, 2025 Response Dated September 26, 2025 File No. 001-4
Source
SEC staff comment letter (UPLOAD)
Topics
Non-GAAP measures
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.

Source filing ↗

Material weakness Filing comparison

indie Semiconductor, Inc. reported internal control effective again after a material weakness

Material weakness in internal control → Internal control reported effective

The weakness was first reported on 2025-03-03 — 361 days and 1 annual report before this one.

Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our internal control over financial reporting was effective as of December 31, 2025. The Company’s independent public accounting firm, KPMG LLP, which audited the 2025 consolidated financial statements included in this Form 10-K, issued an attestation report on the Company’s internal control over financial reporting. KPMG LLP’s report appears on page 59 of this Form 10-K. Changes in Internal Control over Financial…
Evidence
Current state
effective
Current state label
Internal control reported effective
Direction
remediated
Prior filed
2025-03-03
Prior form
10-K
Prior state
material_weakness
Prior state label
Material weakness in internal control
Remediation stated
No
Severity
normal
Source
Item 9A internal control conclusion, compared with the prior filing
Weakness annual reports
1
Weakness days reported
361
Weakness first reported
2025-03-03
Why
The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears.

Source filing ↗ Prior filing ↗