SRSEC Reporting Desk

NEIGHBORHOOD INTELLIGENCE, INC. (NXH, BBBY, BBBYW)

CIK 1130713 · EDGAR correspondence

DateCompanyTypeOutcomeIssues
2026-01-15NEIGHBORHOOD INTELLIGENCE, INC. (NXH, BBBY, BBBYW)SEC staff letterReview completed (no further comments)
2026-01-02NEIGHBORHOOD INTELLIGENCE, INC. (NXH, BBBY, BBBYW)SEC staff letter1 staff comment(s) issuedSegment Reporting (ASC 280)
2025-11-18NEIGHBORHOOD INTELLIGENCE, INC. (NXH, BBBY, BBBYW)SEC staff letter4 staff comment(s) issuedNon-GAAP: Adjustments & LabelsNon-GAAP: Reconciliation & UsefulnessSegment Reporting (ASC 280)Fair Value & InvestmentsErrors, Restatements & Item 4.02Earnings per Share (ASC 260)KPIs, Metrics & Earnings Calls

Comments & responses

2026-01-02 · Bed Bath & Beyond, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 · Comment 1 · 25. Business Segments, page 81 Agreed to revise
Staff comment: Your response to prior comment 2 appears to indicate that your CODM utilizes “adjusted” operating income (loss), rather than operating income (loss), to evaluate income generated from segment resources. Please confirm that you will accurately name and describe the measures CODM utilizes to evaluate income generated from segment resources in your future filings. letter →
Company response: to prior comment 2 appears to indicate that your CODM utilizes "adjusted" operating income (loss), rather than operating income (loss), to evaluate income generated from segment resources. Please confirm that you will accurately name and describe the measures CODM utilizes to evaluate income generated from segment resources in your future filings. Company Response : We respectfully acknowledge the Staff’s comment and confirm that the CODM utilizes operating income (loss) to evaluate income generated from segment resources. In future filings, the Company confirms that it will accurately name and describe the measures the CODM utilizes to evaluate income generated from segment resources. * *… response letter →
Segment Reporting (ASC 280)
2025-11-18 · Bed Bath & Beyond, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Item 2.02 Form 8-K Dated October 27, 2025 Resp · Comment 1 · Note 22. Other Expense, Net, page 77 Awaiting / response not in dataset
Staff comment: Refer to prior comment 3. You indicate in your response that the errors in multiple reporting periods were related to four discrete items. As the quantitative magnitude of the errors increase, it is increasingly difficult for qualitative factors to overcome the quantitative significance of the errors. Please tell us in further detail how you determined the qualitative factors overcame the quantitative significance of the errors to your Operating Income (Loss) in each of the following periods: • fiscal year ended December 31, 2023, • the three and six months ended June 30, 2025 and • the three and six months ended June 30, 2024. Also, it appears in your quantitative analysis that you have… letter →
Errors, Restatements & Item 4.02
2025-11-18 · Bed Bath & Beyond, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Item 2.02 Form 8-K Dated October 27, 2025 Resp · Comment 3 · 2. Refer to prior comment Awaiting / response not in dataset
Staff comment: You disclose in your segment footnote that your "CODM uses Operating Income (Loss) to evaluate income generated from segment resources in deciding whether to reinvest profits into the retail segment or into other parts of the entity, such as to make acquisitions or investments. The CODM also uses Operating Income (Loss) to monitor budget versus actual results. The monitoring of budgeted versus actual results is used in assessing performance of the segment and in establishing bonus metrics." Please discuss in detail how this process works and incorporate your consideration of the importance of Operating Income (Loss) to your CODM into your materiality assessment. Item 9A. Controls and… letter →
Segment Reporting (ASC 280)KPIs, Metrics & Earnings Calls
2025-11-18 · Bed Bath & Beyond, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Item 2.02 Form 8-K Dated October 27, 2025 Resp · Comment 4 · Non-GAAP Financial Measures and Reconciliations, page 7 Awaiting / response not in dataset
Staff comment: Please address the following as they relate to adjusted diluted net loss per share in prior comment 4: • Confirm that you will disclose prior year comparative information; • Confirm that you will disclose, at a similar level as you provided in your response letter dated September 18, 2025, the reasons why management believes that adjusting for income/loss relating to equity method securities and the gain/loss on debt securities carried at fair value in arriving at adjusted diluted net loss per share provides useful information to investors; and • Confirm that you will present the income tax effect separately from other non- GAAP adjustments as it does not appear that you have done so in… letter →
Non-GAAP: Adjustments & LabelsNon-GAAP: Reconciliation & UsefulnessFair Value & InvestmentsEarnings per Share (ASC 260)

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