SEC comment letter
Filing comparison
SEC staff questioned AZZ INC's accounting for MD&A
Letter dated 2026-01-16; published on EDGAR 2026-05-01 — the SEC releases comment letters only after the review closes.
We note the $273.2 million distribution on investment in AVAIL joint venture classified within operating activities. We further note from your disclosures in Note 8 that at the time of this distribution, the amount of the distribution exceeded your investment in the AVAIL JV of $107.4 million, resulting in the reduction of your investment in the AVAIL JV to zero and recognition of the excess amount of distribution…
Evidence
- Direction
- staff to company
- Letter dated
- 2026-01-16
- Published on edgar
- 2026-05-01
- Reviewing
- AZZ INC Form 10-K for the Fiscal Year Ended February 28, 2025 Form 10-Q for the Fiscal Quarter Ended November 30, 2025 File No. 001-12777 Dear Jason Crawford: W
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- MD&A
- 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.