indie Semiconductor, Inc. (INDI)
CIK 1841925 · EDGAR correspondence
| Date | Company | Type | Outcome | Issues |
|---|---|---|---|---|
| 2026-01-27 | indie Semiconductor, Inc. (INDI) | SEC staff letter | Review completed (no further comments) | |
| 2026-01-23 | indie Semiconductor, Inc. (INDI) | Company response | Agreed to revise | Non-GAAP: Adjustments & LabelsNon-GAAP: Reconciliation & UsefulnessKPIs, Metrics & Earnings CallsExhibits, Certifications & SignaturesBusiness Description (Item 101) |
| 2026-01-14 | indie Semiconductor, Inc. (INDI) | SEC staff letter | 1 staff comment(s) issued | Non-GAAP: Adjustments & LabelsNon-GAAP: Reconciliation & UsefulnessKPIs, Metrics & Earnings CallsExhibits, Certifications & SignaturesBusiness Description (Item 101) |
| 2025-11-06 | indie Semiconductor, Inc. (INDI) | Company response | Agreed to revise |
Comments & responses
2026-01-14 · Form 10-K for the Fiscal Year Ended December 31, 2024 Form 8-K Filed November 6, 2025 Response Dated September 26, 2025 · Comment 1 · Exhibit 99.1, page 1 Agreed to revise
Staff comment: We note your response to prior comment 6, including your statements that you do not present GAAP gross profit or GAAP gross margin in your Consolidated Statements of Operations because certain costs related to contract revenues are expensed as incurred and included in research and development expenses and it is not practicable to allocate such expenses to cost of sales. We also note you now believe the adjusted non-GAAP gross profit and adjusted non-GAAP gross margin measures you present should be categorized as Key Performance Metrics (KPMs) because: (1) they are consistent with how you reflect your business in internal financial statements; (2) they are consistent with how your leadership… letter →
Company response: to prior comment 6, including your statements that you do not present GAAP gross profit or GAAP gross margin in your Consolidated Statements of Operations because certain costs related to contract revenues are expensed as incurred and included in research and development expenses and it is not practicable to allocate such expenses to cost of sales. We also note you now believe the adjusted non-GAAP gross profit and adjusted non-GAAP gross margin measures you present should be categorized as Key Performance Metrics (KPMs) because: (1) they are consistent with how you reflect your business in internal financial statements; (2) they are consistent with how your leadership and Chief Executive… response letter →
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