SEC comment letter
SEC correspondence
SEC staff questioned LSI INDUSTRIES INC's accounting for segment reporting
Letter dated 2026-02-27; published on EDGAR 2026-09-15 — the SEC releases comment letters only after the review closes.
We note that you have indicated on the cover page that you are an accelerated filer and your public float at December 31, 2024 was $580,496,057. Please tell us why you have only included two years of financial statements in your Form 10-K. Refer to Rules 3-01 and 3-02 of Regulation S-X. Notes to Consolidated Financial Statements Note 4 – Business Segment Information, page 48 2. Please tell us how you comply with the…
Evidence
- Cited sections
- Note 4 – Business Segment Information, page 48
- Direction
- staff to company
- Letter dated
- 2026-02-27
- Published on edgar
- 2026-09-15
- Reviewing
- LSI Industries, Inc. Form 10-K for the Year Ended June 30, 2025 Filed September 11, 2025 File No. 000-13375 Dear James E. Galeese: We have limited our review of
- 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.