SEC comment letter
Filing comparison
SEC staff questioned CHEESECAKE FACTORY INC's accounting for non-GAAP measures
Letter dated 2025-09-16; published on EDGAR 2026-01-27 — the SEC releases comment letters only after the review closes.
We note you present in your investor presentation Adjusted EBITDA and Adjusted EPS here and on page 33, and Free Cash Flow on page 33. When presenting non- GAAP measures in your investor presentations, please present the most directly comparable GAAP measures. Refer to Rule 100(a)(1) of Regulation G. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their…
Evidence
- Direction
- staff to company
- Letter dated
- 2025-09-16
- Published on edgar
- 2026-01-27
- Reviewing
- The Cheesecake Factory Incorporated Form 10-K for Fiscal Year Ended December 31, 2024 Form 8-K Furnished July 29, 2025 File No. 000-20574 Dear Matthew Clark: We
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- Non-GAAP measures
- 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.