SEC comment letter
Filing comparison
SEC staff questioned Krispy Kreme, Inc.'s accounting for non-GAAP measures
Letter dated 2025-12-11; published on EDGAR 2026-05-21 — the SEC releases comment letters only after the review closes.
Please explain why these adjustments do not substitute individually tailored recognition and measurement methods for those of GAAP. Refer to Question 100.04 of the Non-GAAP Financial Measures Compliance and Disclosure Interpretations. Results of Operations by Segment - Fiscal Year ended December 29, 2024 compared to the Fiscal Year ended December 31, 2023, page 48 Segment Adjusted EBIT (rather than segment Adjusted…
Evidence
- Cited sections
- Note 19 - Segment Reporting, page 104
- Direction
- staff to company
- Letter dated
- 2025-12-11
- Published on edgar
- 2026-05-21
- Reviewing
- Krispy Kreme, Inc. Form 10-K for Fiscal Year Ended December 29, 2024 File No. 001-40573 Dear Raphael Duvivier: We have reviewed your filing and have the followi
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- MD&A, Non-GAAP measures, 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.