INSULET CORP (PODD)
CIK 1145197 · EDGAR correspondence
| Date | Company | Type | Outcome | Issues |
|---|---|---|---|---|
| 2026-03-24 | INSULET CORP (PODD) | SEC staff letter | Review completed (no further comments) | |
| 2026-03-23 | INSULET CORP (PODD) | Company response | Agreed to revise | Segment Reporting (ASC 280) |
| 2026-03-17 | INSULET CORP (PODD) | SEC staff letter | 1 staff comment(s) issued | Segment Reporting (ASC 280) |
Comments & responses
2026-03-17 · Form 10-K for Fiscal Year Ended December 31, 2025 Filed February 18, 2026 · Comment 1 · Note 3. Segment and Geographic Data, page 53 Agreed to revise
Staff comment: Please expand your disclosures to explain how the CODM uses consolidated operating income and net income in assessing each segment’s performance and deciding how to allocate resources. Refer to the guidance in ASC 280-10-50-29(f) along with the example in ASC 280-10-55-47(bb). letter →
Company response: In response to the Staff’s comment, the Company will revise its segment and geographic data disclosure to include the following statement beginning with its Form 10-Q for the first quarter of 2026: The Company’s CODM uses operating income and net income to monitor actual results against forecast and budget to identify business trends, assess operating performance, and modify capital allocation as necessary. The Company acknowledges that it and its management are responsible for the accuracy and adequacy of its disclosures, notwithstanding any review, comments, actions or absence of action by the Staff. Please do not hesitate to contact us with any questions or comments you may have. response letter →
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