KULICKE & SOFFA INDUSTRIES INC responded to SEC staff comments on segment reporting
Letter dated
2026-03-19; published on EDGAR 2026-05-19 — the
SEC releases comment letters only after the review closes.
We note your table including operating information by segment which includes a negative selling, general, and administrative amount for advanced solutions for the three months ended December 28, 2024. Please revise to include a note explaining the credit balance components in this amount. Response: The Company acknowledges the Staff’s comment. The negative selling, general and administrative (“SG&A”) amount for the…
Evidence
Cited sections
Note 15: Segment Information, page 22
Direction
company to staff
Letter dated
2026-03-19
Published on edgar
2026-05-19
Reviewing
Kulicke and Soffa Industries, Inc. Form 10-Q for the Quarter ended January 3, 2026 Filed February 5, 2026 File No. 000-00121 Dear Melissa Gilmore and Kevin Wood
Source
Company response to SEC staff (CORRESP)
Topics
Segment reporting, MD&A, Goodwill and impairment
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.
Letter dated
2026-03-09; published on EDGAR 2026-05-19 — the
SEC releases comment letters only after the review closes.
We note your table including operating information by segment which includes a negative selling, general, and administrative amount for advanced solutions for the three months ended December 28, 2024. Please revise to include a note explaining the credit balance components in this amount. 2. We note that you discuss your results of operations on a segment basis in terms of net revenue and gross profit margin. Please…
Evidence
Cited sections
Note 15. Segment Information, page 22
Direction
staff to company
Letter dated
2026-03-09
Published on edgar
2026-05-19
Reviewing
Kulicke & Soffa Industries Inc. Form 10-Q for the Quarter ended January 3, 2026 Filed February 5, 2026 File No. 000-00121 Dear Lester Wong: We have limited our
Source
SEC staff comment letter (UPLOAD)
Topics
Segment reporting, MD&A
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.