SEC comment letter
Filing comparison
SIMILARWEB LTD. responded to SEC staff comments on revenue recognition
Letter dated 2025-09-18; published on EDGAR 2026-03-25 — the SEC releases comment letters only after the review closes.
We note you use Annual Recurring Revenue (ARR) as a key business metric to evaluate further sales expansion of subscription revenues. Please expand your disclosure to address the following and advise us: ●Explain how multi-year contracts are factored into your calculations and the typical terms of such arrangements. ●Clarify how ARR reflects new and existing customers and any actual or anticipated reductions of…
Evidence
- Direction
- company to staff
- Letter dated
- 2025-09-18
- Published on edgar
- 2026-03-25
- Reviewing
- Similarweb Ltd. Form 20-F for the Fiscal Year Ended December 31, 2024 Filed February 27, 2025 File No. 001-40394 Dear Mr. Cascarano and Mr. Littlepage: This let
- Source
- Company response to SEC staff (CORRESP)
- Topics
- Revenue recognition
- 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.