UNIFIRST CORP (UNF) – SEC staff letter
2026-03-23 · Re: oration Form 10-K for Fiscal Year Ended August 30, 2025 · Accession 0000000000-26-002906 · 2 staff comment(s) issued
Company response(s): 2026-04-17
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 →
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 →
Full letter on EDGAR → · Filing index · All UNIFIRST CORP (UNF) correspondence
Segment Reporting (ASC 280) – what to check: Check ASU 2023-07 significant segment expense disclosure, CODM identification, and that MD&A segment discussion matches the ASC 280 note.
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