VISA INC. (V)
CIK 1403161 · EDGAR correspondence
| Date | Company | Type | Outcome | Issues |
|---|---|---|---|---|
| 2026-04-15 | VISA INC. (V) | SEC staff letter | Review completed (no further comments) | |
| 2026-04-13 | VISA INC. (V) | Company response | Responded | |
| 2026-03-31 | VISA INC. (V) | SEC staff letter | 1 staff comment(s) issued | Non-GAAP: Equal ProminenceNon-GAAP: Reconciliation & UsefulnessMD&A: Results & Known TrendsKPIs, Metrics & Earnings Calls |
Comments & responses
2026-03-31 · Form 10-K for Fiscal Year Ended September 30, 2025 · Comment 1 · Non-GAAP financial results, page 41 Awaiting / response not in dataset
Staff comment: To avoid giving undue prominence to your non-GAAP results, please revise to present and discuss your non-GAAP results after your discussion and analysis of GAAP results. Refer to Item 10(e)(1)(i)(A) of Regulation S-K and Corporation Finance Interpretations 102.10(a). Results of Operations Net revenue, page 45 2. Increases in each component of net revenue appear to be primarily volume related. This factor appears to recur annually as the primary factor impacting your net revenue. Please discuss to the extent identifiable factors, such as macro-economic conditions and others, are the cause for the increased volume. To the extent there are known trends in the factors that materially impact… letter →
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