SEC comment letter
SEC correspondence
SEC staff questioned OneConstruction Group Ltd's accounting for revenue recognition
Letter dated 2026-02-12; published on EDGAR 2026-10-14 — the SEC releases comment letters only after the review closes.
We note your discussion of defects liability periods on page 43. Please tell us what consideration you gave to addressing your accounting policy for defects liability periods within your revenue recognition policy. 3. Concentration of Risks, page F-12 2. We note that over 38% of your accounts receivable balance as of March 31, 2025, $8.9M, is due from a single customer, and that your revenues from that customer…
Evidence
- Direction
- staff to company
- Letter dated
- 2026-02-12
- Published on edgar
- 2026-10-14
- Reviewing
- OneConstruction Group Ltd Form 20-F for the Fiscal Year Ended March 31, 2025 File No. 001-42457 Dear Ka Chun Gordon Li: We have limited our review of your filin
- Source
- SEC staff comment letter (UPLOAD)
- 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.