SRSEC Reporting Desk

UNIFIRST CORP (UNF)

CIK 717954 · EDGAR correspondence

DateCompanyTypeOutcomeIssues
2026-04-22UNIFIRST CORP (UNF)SEC staff letterReview completed (no further comments)
2026-04-17UNIFIRST CORP (UNF)Company responseResponded
2026-03-23UNIFIRST CORP (UNF)SEC staff letter2 staff comment(s) issuedSegment Reporting (ASC 280)

Comments & responses

2026-03-23 · oration Form 10-K for Fiscal Year Ended August 30, 2025 · Comment 1 · Note 15: Segment Reporting, page 61 Awaiting / response not in dataset
Staff comment: We note that the CODM uses segment revenues and segment operating income to assess performance and allocate resources. Please tell us how you considered the guidance in ASC 280-10-50-29(f) and the example at 280-10-55-54(c) to discuss how the CODM uses this measure in assessing performance and deciding how to allocate resources. letter →
Segment Reporting (ASC 280)
2026-03-23 · oration Form 10-K for Fiscal Year Ended August 30, 2025 · Comment 2 · uses this measure in assessing performance and deciding how to allocate resources. Awaiting / response not in dataset
Staff comment: Please disclose the significant segment expenses categories and amounts that are regularly provided to your CODM for each of your reportable segments. Also disclose the total of other segment items that are included in the reported measures of segment profit and loss for your segments. Refer to ASC 280-10-50-26A and 50-26B. letter →
Segment Reporting (ASC 280)

Templates & resources

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