SRSEC Reporting Desk

Electromed, Inc. (ELMD) – SEC staff letter

2026-03-16 · Re: Form 10-K For the Fiscal Year Ended June 30, 2025 Filed August 26, 2025 · Accession 0000000000-26-002664 · 3 staff comment(s) issued

Company response(s): 2026-03-25

ASC 606: Revenue RecognitionMD&A: Results & Known TrendsInsurance & Credit Loss ReservesConcentrations & Receivables

2026-03-16 · Form 10-K For the Fiscal Year Ended June 30, 2025 Filed August 26, 2025 · Comment 1 · Results of Operations, page 16 Awaiting / response not in dataset
Staff comment: We note the increase in Homecare revenue was due to an increase in direct sales representatives and higher net revenues per approval. Please describe for us and in future filings the amount of increase that is due to higher volume versus higher net revenues per approval. Please also describe the reasons for the higher net revenues per approval. letter →
MD&A: Results & Known Trends
2026-03-16 · Form 10-K For the Fiscal Year Ended June 30, 2025 Filed August 26, 2025 · Comment 2 · Accounts Receivable, page F-8 Awaiting / response not in dataset
Staff comment: Please provide us and in future filings a rollforward of the allowance for credit losses, as set forth in ASC 326-20-50-13. In addition, please provide us and in future filings the amount of accounts receivable that have been outstanding for greater than one year for the Balance Sheet dates presented and December 31, 2025. letter →
Insurance & Credit Loss ReservesConcentrations & Receivables
2026-03-16 · Form 10-K For the Fiscal Year Ended June 30, 2025 Filed August 26, 2025 · Comment 3 · Note 2. Revenues, page F-11 Awaiting / response not in dataset
Staff comment: Please provide us and in future filings the qualitative and quantitative disclosures related to the significant judgments, and changes in judgments, including information related to inputs and assumptions, as it relates to you estimating variable consideration. Refer to ASC 606-10-50-1(b), 50-17(b), and 50-20. As a related matter, consider disclosing in future filings the amount of capped installment payments as you disclose that the related transactions constitute a primary portion of your variable consideration. letter →
ASC 606: Revenue Recognition

Full letter on EDGAR → · Filing index · All Electromed, Inc. (ELMD) correspondence

ASC 606: Revenue Recognition – what to check: Confirm each performance obligation, timing (point vs. over time) and significant judgments are disaggregated and explained, not boilerplate ASC 606 language.

MD&A: Results & Known Trends – what to check: Quantify drivers of changes (price vs. volume), discuss known trends and uncertainties, and avoid repeating the financial statements.

Insurance & Credit Loss Reserves – what to check: Explain credit loss/insurance reserve methodology, key assumptions and period-to-period changes.

Concentrations & Receivables – what to check:

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