COPART INC responded to SEC staff comments on segment reporting
Letter dated
2026-04-23; published on EDGAR 2026-10-21 — the
SEC releases comment letters only after the review closes.
Please tell us how your disclosure complies with the requirement to disclose how the chief operating decision maker uses your reported measures of segment profit or loss in assessing segment performance and deciding how to allocate resources pursuant to ASC 280-10-50-29.f. Refer to ASC 280-10-55-47.bb for guidance. The Company respectfully acknowledges the Staff’s comment and the requirements of ASC 280-10-50-29.f…
Evidence
Cited sections
Note 14. Segments and other Geographic Reporting, page 80
Direction
company to staff
Letter dated
2026-04-23
Published on edgar
2026-10-21
Reviewing
Copart, Inc. Form 10-K for the Fiscal Year Ended July 31, 2025 Filed September 26, 2025 File No. 000-23255 Ladies and Gentlemen: Copart, Inc. (the “Company”) su
Source
Company response to SEC staff (CORRESP)
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.
SEC staff questioned COPART INC's accounting for segment reporting
Letter dated
2026-04-14; published on EDGAR 2026-10-21 — the
SEC releases comment letters only after the review closes.
Please tell us how your disclosure complies with the requirement to disclose how the chief operating decision maker uses your reported measures of segment profit or loss in assessing segment performance and deciding how to allocate resources pursuant to ASC 280-10-50-29.f. Refer to ASC 280-10-55-47.bb for guidance. 2. Please confirm that the expenses presented are the significant segment expenses provided to your…
Evidence
Cited sections
Note 14. Segments and Other Geographic Reporting, page 80
Direction
staff to company
Letter dated
2026-04-14
Published on edgar
2026-10-21
Reviewing
Copart, Inc. Form 10-K for the Fiscal Year Ended July 31, 2025 File No. 000-23255 Dear Leah Stearns: We have limited our review of your filing to the financial
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.