SEC staff questioned ESCO TECHNOLOGIES INC's accounting for goodwill and impairment
Letter dated
2026-02-24; published on EDGAR 2026-05-28 — the
SEC releases comment letters only after the review closes.
We note the disclosure in your financial statement footnotes that you performed a quantitative impairment analysis related to certain reporting units and a qualitative impairment analysis related to other reporting units and concluded no goodwill was impaired. Given the significance of your goodwill balance, please revise your Critical Accounting Estimates in future filings to clarify whether any of your reporting…
Evidence
Direction
staff to company
Letter dated
2026-02-24
Published on edgar
2026-05-28
Reviewing
ESCO TECHNOLOGIES INC Form 10-K for the Fiscal Year Ended September 30, 2025 Filed December 1, 2025 File No. 001-10596 Dear Christopher Tucker: We have limited
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, Goodwill and impairment, Fair value, 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.
SEC staff questioned ESCO TECHNOLOGIES INC's accounting for goodwill and impairment
Letter dated
2026-03-11; published on EDGAR 2026-05-28 — the
SEC releases comment letters only after the review closes.
We note your response to prior comment 2, including your proposed reconciliation of segment assets to consolidated assets. Please tell us how you determined the line currently titled “Corporate Assets” contains no significant items that should be separately identified and described. For example, it appears almost half of “Corporate Assets” may consist of goodwill not allocated to segments, and other acquired…
Evidence
Direction
staff to company
Letter dated
2026-03-11
Published on edgar
2026-05-28
Reviewing
ESCO TECHNOLOGIES INC Form 10-K for the Fiscal Year Ended September 30, 2025 Filed December 1, 2025 File No. 001-10596 Dear Christopher Tucker: We have reviewed
Source
SEC staff comment letter (UPLOAD)
Topics
Segment reporting, 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.