COOPER COMPANIES, INC. (COO)
CIK 711404 · EDGAR correspondence
| Date | Company | Type | Outcome | Issues |
|---|---|---|---|---|
| 2026-02-12 | COOPER COMPANIES, INC. (COO) | SEC staff letter | Review completed (no further comments) | |
| 2026-02-05 | COOPER COMPANIES, INC. (COO) | Company response | Agreed to revise | Segment Reporting (ASC 280) |
| 2026-01-27 | COOPER COMPANIES, INC. (COO) | SEC staff letter | 1 staff comment(s) issued | Segment Reporting (ASC 280) |
Comments & responses
2026-01-27 · Form 10-K for Fiscal Year Ended October 31, 2025 Filed December 05, 2025 · Comment 1 · Note 12. Business Segment Information, page 85 Agreed to revise
Staff comment: Please expand your disclosures to explain how the CODM uses operating income, the reported measure of segment profit or loss, in assessing each segment’s performance and deciding how to allocate resources. Refer to the guidance in ASC 280-10-50-29(f) along with the example in ASC 280-10-55-47(bb). letter →
Company response: We respectfully acknowledge the Staff’s comment and will enhance our disclosure prospectively, beginning with our Form 10-Q for the quarter ended January 31, 2026 as follows (the use of italics indicates existing disclosures and the use of bold indicates additions): The CODM uses operating income, as presented in our financial reports, as the primary measure of segment profitability to assess the performance of the segments and make decisions on resource allocation across segments. The CODM evaluates segment operating income on a quarterly basis by comparing actual results to forecasted amounts and historical performance. These evaluations, supported by discussions with the leadership team… response letter →
Templates & resources
- AICPA & CIMA – SEC reporting resources (AICPA & CIMA · Professional body · Free / member)
- BDO Accounting, Reporting & Compliance Hub (ARCH) (BDO · Firm guide · Free)
- Deloitte DART – Roadmap Series (Deloitte · Firm guide · Free)
- Deloitte Roadmap: SEC Comment Letter Considerations (Deloitte · Firm guide · Free)
- KPMG Financial Reporting View (KPMG · Firm guide · Free)
- PwC Viewpoint (PwC · Firm guide · Free / paid)
- RSM Financial Reporting Resource Center (RSM · Firm guide · Free)
- SEC – EDGAR Full Text Search (SEC · Regulator · Free)