SEC comment letter
SEC correspondence
SEC staff questioned UNIFIRST CORP's accounting for segment reporting
Letter dated 2026-03-23; published on EDGAR 2026-09-30 — the SEC releases comment letters only after the review closes.
We note that the CODM uses segment revenues and segment operating income to assess performance and allocate resources. Please tell us how you considered the guidance in ASC 280-10-50-29(f) and the example at 280-10-55-54(c) to discuss how the CODM uses this measure in assessing performance and deciding how to allocate resources. 2. Please disclose the significant segment expenses categories and amounts that are…
Evidence
- Cited sections
- Note 15: Segment Reporting, page 61
- Direction
- staff to company
- Letter dated
- 2026-03-23
- Published on edgar
- 2026-09-30
- Reviewing
- UniFirst Corporation Form 10-K for Fiscal Year Ended August 30, 2025 File No. 001-08504 Dear Shane O'Connor: We have limited our review of your filing to the fi
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- 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.