Atkore Inc. (ATKR)
CIK 1666138 · EDGAR correspondence
| Date | Company | Type | Outcome | Issues |
|---|---|---|---|---|
| 2026-03-31 | Atkore Inc. (ATKR) | SEC staff letter | Review completed (no further comments) | |
| 2026-03-23 | Atkore Inc. (ATKR) | Company response | Agreed to revise | Segment Reporting (ASC 280)MD&A: Results & Known TrendsGoodwill & Asset ImpairmentFair Value & InvestmentsBusiness Description (Item 101) |
| 2026-03-10 | Atkore Inc. (ATKR) | SEC staff letter | 2 staff comment(s) issued | Segment Reporting (ASC 280)MD&A: Results & Known TrendsGoodwill & Asset ImpairmentFair Value & InvestmentsBusiness Description (Item 101) |
Comments & responses
2026-03-10 · Form 10-K for the Year Ended September 30, 2025 Filed November 26, 2025 · Comment 1 · Business Factors Influencing our Results of Operations, page 37 Agreed to revise
Staff comment: We note the discussion of economic conditions influencing your operations beginning on page 37. You indicate that you generally sell your products on a spot basis and as such, were exposed to sales prices on your products that decreased faster than the cost of the related raw materials. We further note the analysis of segment results indicates the Electrical segment's average selling price decreased while its input costs increased and the Safety & Infrastructure segment's input costs decreased faster than its selling prices decreased, both of which seem somewhat different from the statement on page 37. Please explain to us in more detail the meaning of the disclosure on page 37 and how it… letter →
Company response: The disclosure referenced on page 37 that states, "We generally sell our products on a spot basis and as such, were exposed to sales prices on our products that decreased faster than the cost of the related raw materials" was intended 1 to convey an aggregated trend at the consolidated level and is reflected in the consolidated net sales and cost of sales explanations, on pages 40 and 41, where we disclose that "Net sales for fiscal 2025 decreased. . .primarily attributed to decreased average selling prices of $381.8 million" and "Cost of sales increased $50.1 million. . .the increase. . .was partially offset by lower input costs of $10.1 million." As the segment discussions are using… response letter →
2026-03-10 · Form 10-K for the Year Ended September 30, 2025 Filed November 26, 2025 · Comment 2 · Indefinite-Lived Intangible Assets and Goodwill Impairments, page 50 Agreed to revise
Staff comment: We note your disclosure that in fiscal 2025 you performed a quantitative impairment assessment for goodwill for your six reporting units. You recorded a goodwill impairment on the Mechanical reporting unit of $18.9 million as a result of this annual impairment test. You also indicated that the fair values of the Conduit & Fittings and EMEA reporting units exceed their respective carrying value, but changes in your valuation assumptions could have resulted in an impairment. However, you do not discuss the results of the remaining three reporting units. Please expand your critical accounting estimates disclosure to indicate whether the fair value substantially exceeds book value for all… letter →
Company response: Refer to Item 303(b)(3) of Regulation S-K and Section V of SEC Release No. 33-8350 for guidance. Company Response: In future filings, we will expand our critical accounting estimates disclosure to address all reporting units. We have included an example, italicized below, of what we would expect to disclose in a future filing assuming the facts and circumstances at September 30, 2025 and starting at the paragraph on page 51 beginning with "In fiscal 2025, the Company recorded a goodwill impairment on the Mechanical reporting unit of $18.9 million. . ." In fiscal 2025, the Company recorded a goodwill impairment on the Mechanical reporting unit of $18.9 million as a result of its annual… response letter →
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