SEC comment letter
Filing comparison
SEC staff questioned Air Products & Chemicals, Inc.'s accounting for income taxes
Letter dated 2026-01-27; published on EDGAR 2026-09-01 — the SEC releases comment letters only after the review closes.
We note that you attributed a (49.0)% income tax benefit to the business and asset actions in the effective tax rate reconciliation. We further note your statement that the tax benefit from the $3.7 billion pre-tax charges for business and asset actions is $695.2 million. Please provide us with a reconciliation of the tax benefit included in the effective tax rate reconciliation and the stated tax benefit with those…
Evidence
- Direction
- staff to company
- Letter dated
- 2026-01-27
- Published on edgar
- 2026-09-01
- Reviewing
- Air Products & Chemicals, Inc. Form 10-K for Fiscal Year Ended September 30, 2025 Filed November 20, 2025 File No. 001-04534 Dear Melissa N. Schaeffer: We have
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- 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.