Coeur Mining, Inc. (CDE)
CIK 215466 · EDGAR correspondence
| Date | Company | Type | Outcome | Issues |
|---|---|---|---|---|
| 2026-01-06 | Coeur Mining, Inc. (CDE) | SEC staff letter | Review completed (no further comments) | |
| 2025-12-22 | Coeur Mining, Inc. (CDE) | Company response | Agreed to revise | Non-GAAP: Adjustments & LabelsNon-GAAP: Reconciliation & Usefulness |
| 2025-12-12 | Coeur Mining, Inc. (CDE) | SEC staff letter | 1 staff comment(s) issued | Non-GAAP: Adjustments & LabelsNon-GAAP: Reconciliation & Usefulness |
Comments & responses
2025-12-12 · Form 10-Q for the Fiscal Quarter Ended September 30, 2025 Form 10-K for the Fiscal Year Ended December 31, 2024 Response · Comment 1 · Non-GAAP Financial Performance Measures, page 42 Agreed to revise
Staff comment: We note your response to prior comment 1 regarding your adjustment for “Acquired inventory purchase price” and do not agree with your conclusion. We continue to believe that this adjustment is inconsistent with Question 100.04 of the Compliance and Disclosure Interpretations on Non-GAAP Financial Measures. As such, please remove this adjustment from your non-GAAP measures, including Adjusted net income (loss), Adjusted EBITDA, and Adjusted costs applicable to sales. letter →
Company response: On behalf of Coeur Mining, Inc. (the “ Company ”) set forth below are responses to comments the staff (the “ Staff ”) of the Securities and Exchange Commission delivered by letter, dated December 12, 2025, with respect to the above referenced Form 10-K and Form 10-Q (the “ Comment Letter ”). The Company’s responses to the Staff’s comments are set forth below, with each paragraph numbered to correspond to the numbered comment in the Comment Letter. Form 10-K for the Fiscal Quarter Ended September 30, 2025 Non-GAAP Financial Performance Measures, page 42 Comment #1: We note your response to prior comment 1 regarding your adjustment for “Acquired inventory purchase price” and do not agree with… response letter →
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