Form 10-K For the Year Ended December 31, 2022
2023-11-07 to 2024-01-17 · 1 question
· 1 letter from the SEC, 1 from the company
RevenueResults discussion (MD&A)
Management's Discussion and Analysis · Consolidated Results of Operations, page 21
SEC asked
We note your discussion of your results of operations does not directly address material changes in the consolidated expense line items cost of revenues and selling, administrative, and research and development. Please refer to Item 303(b) of Regulation S-K and discuss in future filings, qualitatively and quantitatively, the factors resulting in material changes in your reported consolidated expense line items,Rest of the question
including a discussion of material changes within a line item where several factors offset one another.
ITW answered
In response to the Staff’s comment and pursuant to Item 303(b) of Regulation S-K, in future filings, the Company will ensure that its period-over-period discussion of results of operations directly addresses, qualitatively and quantitatively, the factors resulting in material changes in reported consolidated expense line items, including a discussion of material changes within a line item where several factors offset one another. Read in the reply ↗
In its next report
First report after the company's reply of 2024-01-05: 10-K filed 2024-02-09 ↗, against the 10-K filed 2023-02-10 ↗.
Tickdelta does not hold the text of both reports, so they are not compared here.
Also in this review: closing letter, 2024-01-17