SRSEC Reporting Desk

ALBANY INTERNATIONAL CORP /DE/ (AIN) – SEC staff letter

2026-01-27 · Re: Albany International Corp. Form 10-K for the Fiscal Year Ended December 31, 2024 Form 8-K Filed November 5, 2025 Response Dated December 23, 2025 · Accession 0000000000-26-000903 · 1 staff comment(s) issued

Company response(s): 2026-02-24

Non-GAAP: Adjustments & LabelsNon-GAAP: Reconciliation & Usefulness

2026-01-27 · Albany International Corp. Form 10-K for the Fiscal Year Ended December 31, 2024 Form 8-K Filed November 5, 2025 Respons · Comment 1 · Reconciliations of Non-GAAP Financial Measures, page 8 Agreed to revise
Staff comment: We considered your response to prior comment one. Presenting non-GAAP financial measures that exclude the CH-53K program losses and related adjustments does not appear to be appropriate given the nature of your fixed price long-term contracts. In this regard, recording changes in contract estimates is a normal recurring aspect in revenue recognition for fixed price long-term contracts. Please revise your future filings to remove this adjustment. letter →
Company response: Albany International Corp. (the “Company” or “we”) respectfully submits the following response to the comment included in your letter of January 22, 2026. For your convenience, your comment is repeated below in italics followed by the Company’s response. We considered your response to prior comment one. Presenting non-GAAP financial measures that exclude the CH-53K program losses and related adjustments does not appear to be appropriate given the nature of your fixed price long-term contracts. In this regard, recording changes in contract estimates is a normal recurring aspect in revenue recognition for fixed price long-term contracts. Please revise your future filings to remove this… response letter →
Non-GAAP: Adjustments & LabelsNon-GAAP: Reconciliation & Usefulness

Full letter on EDGAR → · Filing index · All ALBANY INTERNATIONAL CORP /DE/ (AIN) 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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