ESCO TECHNOLOGIES INC (ESE) – SEC staff letter
2026-03-11 · Re: Form 10-K for the Fiscal Year Ended September 30, 2025 Filed December 1, 2025 · Accession 0000000000-26-002474 · 1 staff comment(s) issued
Company response(s): 2026-03-18
Segment Reporting (ASC 280)Goodwill & Asset Impairment
2026-03-11 · Form 10-K for the Fiscal Year Ended September 30, 2025 Filed December 1, 2025 · Comment 1 · Note 10. Business Segment Information, page F-28 Agreed to revise
Staff comment: We note your response to prior comment 2, including your proposed reconciliation of segment assets to consolidated assets. Please tell us how you determined the line currently titled “Corporate Assets” contains no significant items that should be separately identified and described. For example, it appears almost half of “Corporate Assets” may consist of goodwill not allocated to segments, and other acquired intangible assets not allocated to segments may represent a significant portion of the remainder. See ASC 280-10-50-31 and 280-10-55-49 for guidance. letter →
Company response: to prior comment 2, including your proposed reconciliation of segment assets to consolidated assets. Please tell us how you determined the line currently titled “Corporate assets” contains no significant items that should be separately identified and described. For example, it appears almost half of “Corporate assets” may consist of goodwill not allocated to segments, and other acquired intangible assets not allocated to segments may represent a significant portion of the remainder. See ASC 280-10-50-31 and 280-10-55-49 for guidance. Company Response In future filings, we will present the reconciliation from segment assets to consolidated asset totals in more detail by including the… response letter →
Full letter on EDGAR → · Filing index · All ESCO TECHNOLOGIES INC (ESE) correspondence
Segment Reporting (ASC 280) – what to check: Check ASU 2023-07 significant segment expense disclosure, CODM identification, and that MD&A segment discussion matches the ASC 280 note.
Goodwill & Asset Impairment – what to check: Disclose reporting units at risk, headroom, key assumptions and triggering-event analysis, especially if market cap is below book value.
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