UPBOUND GROUP, INC. responded to SEC staff comments on MD&A
Letter dated
2025-10-17; published on EDGAR 2026-07-01 — the
SEC releases comment letters only after the review closes.
Please revise your analysis as appropriate. Response The Company acknowledges the Staff’s comment, and in future filings, beginning with our Form 10-Q for the quarter ended September 30, 2025, we will expand disclosures to provide additional quantitative information related to material factors contributing to period-over-period changes in our operating cash flows. In future filings, we intend to expand our…
Evidence
Direction
company to staff
Letter dated
2025-10-17
Published on edgar
2026-07-01
Reviewing
Upbound Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for Fiscal Period Ended June 30, 2025 File No. 001-38047 Dear Ms. Geddes and
Source
Company response to SEC staff (CORRESP)
Topics
MD&A, Inventory, Leases, Income taxes, 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 UPBOUND GROUP, INC.'s accounting for segment reporting
Letter dated
2025-09-25; published on EDGAR 2026-07-01 — the
SEC releases comment letters only after the review closes.
Please revise your analysis as appropriate. Notes to Consolidated Financial Statements Note T - Segment Information, page 89 3. Pursuant to ASC 280-10-50-29, please tell us and disclose to state the specific segment measure(s) of profit or loss used by your CODMs to assess performance and allocate resources. Also refer to ASC 280-10-55-47.b. 4. For each segment you present revenues and gross profit. It appears cost…
Evidence
Direction
staff to company
Letter dated
2025-09-25
Published on edgar
2026-07-01
Reviewing
Upbound Group, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Filed February 25, 2025 Form 10-Q for Fiscal Period Ended June 30, 2025 Filed July 31, 202
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, Inventory, Income taxes, 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.