REGIS CORP responded to SEC staff comments on business combinations
Letter dated
2026-03-11; published on EDGAR 2026-09-17 — the
SEC releases comment letters only after the review closes.
Evidence
Direction
company to staff
Letter dated
2026-03-11
Published on edgar
2026-09-17
Reviewing
Regis Corporation Form 10-K for Fiscal Year Ended June 30, 2025 File No. 001-12725 Dear Mr. Kuhn and Ms. Shenk, We are submitting this letter in response to the
Source
Company response to SEC staff (CORRESP)
Topics
Business combinations
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.
REGIS CORP cited accounting standard ASU 2025-05 for the first time in this filing series
On June 30, 2026, the Company also adopted ASU 2025-05, "Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets.
Evidence
Adopted
2025-05
Contexts
On June 30, 2026, the Company also adopted ASU 2025-05, "Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets.
An accounting standard (ASU) appears in this filing that did not appear in the previous comparable one, in a sentence describing it as adopted. That is a change in what the company discloses, which is not always a change of policy in the current period: the filing may state an adoption date years earlier.