MARCUS CORP (MCS)
CIK 62234 · EDGAR correspondence
| Date | Company | Type | Outcome | Issues |
|---|---|---|---|---|
| 2026-08-07 | MARCUS CORP (MCS) | SEC staff letter | Review completed (no further comments) | |
| 2026-05-27 | MARCUS CORP (MCS) | Company response | Responded | Debt, Equity & Derivatives |
| 2026-05-14 | MARCUS CORP (MCS) | SEC staff letter | 1 staff comment(s) issued | Debt, Equity & Derivatives |
Comments & responses
2026-05-14 · The oration Form 10-K for the Fiscal Year Ended December 31, 2025 · Comment 1 · Consolidated Statements of Operations, page 55 Responded
Staff comment: Please tell us how you computed the fiscal 2024 debt conversion expense referencing authoritative literature you relied upon. In doing so, please explain why the repurchase impacted equity as evidenced by the "Convertible Senior note repurchase" line item in your Consolidated Statements of Shareholders' Equity. letter →
Company response: The Company evaluated the accounting for the 2024 convertible senior note repurchases in accordance with ASC 470-20-40-13 through 40-17, which addresses the accounting for changes made by the debtor to the conversion privileges for the purpose of inducing conversion. AUSTIN | BOSTON | BRUSSELS | CHICAGO | DALLAS | DENVER | DETROIT | HOUSTON | JACKSONVILLE | LOS ANGELES MADISON | MEXICO CITY | MIAMI | MILWAUKEE | NASHVILLE | NEW YORK | ORLANDO | RALEIGH | SACRAMENTO | SALT LAKE CITY | SAN DIEGO | SAN FRANCISCO | SILICON VALLEY | TALLAHASSEE | TAMPA | TOKYO | WASHINGTON, D.C. 4912-7375-8879.1 U.S. Securities and Exchange Commission The Company determined that both criteria in paragraph… response letter →
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