TRINET GROUP, INC. (TNET) – SEC staff letter
2025-12-12 · Re: Form 10-K for Fiscal Year Ended December 31, 2024 · Accession 0000000000-25-011528 · 1 staff comment(s) issued
Company response(s): 2025-12-23
Non-GAAP: Adjustments & LabelsNon-GAAP: Reconciliation & Usefulness
2025-12-12 · Form 10-K for Fiscal Year Ended December 31, 2024 · Comment 1 · Non-GAAP Financial Measures, page 38 Awaiting / response not in dataset
Staff comment: Please tell us how you considered Question 100.03 of the Non-GAAP Financial Measures Compliance and Disclosure Interpretations when adjusting for interest expense while not adjusting for interest income in your non-GAAP measure, adjusted EBITDA. letter →
Full letter on EDGAR → · Filing index · All TRINET GROUP, INC. (TNET) correspondence
Non-GAAP: Adjustments & Labels – what to check: Do not exclude normal, recurring cash operating expenses or use individually tailored recognition methods; label measures clearly (C&DI 100.01–100.04).
Non-GAAP: Reconciliation & Usefulness – what to check: Reconcile every non-GAAP measure (including segment-level measures presented outside the ASC 280 note) to the most directly comparable GAAP measure, and explain why it is useful.
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