SRSEC Reporting Desk

Johnson Controls International plc (JCI) – Company response

2026-03-18 · Re: Form 10-K for the Fiscal Year Ended September 30, 2025 · Accession 0000833444-26-000035 · Agreed to revise

Responds to staff letter of 2026-02-26.

Non-GAAP: Reconciliation & UsefulnessSegment Reporting (ASC 280)KPIs, Metrics & Earnings CallsBusiness Description (Item 101)

2026-02-26 · Form 10-K for the Fiscal Year Ended September 30, 2025 · Comment 1 · 31 Agreed to revise
Staff comment: We note your disclosure on page 6 indicates that management uses backlog and orders as tools to monitor the performance of the business and provide management with a deeper level of insight into the progress of specific strategic and growth initiatives. Please revise to include a qualitative and quantitative discussion of such metrics for each period presented to enhance a readers understanding of your business similar to slides 9 and 10 of your Fiscal Q4 2025 Earnings Conference Call investor presentation which addresses changes by segment and solution. Refer to SEC Release No. 33-10751. letter →
Company response: The Company acknowledges the Staff’s comment and hereby confirms to the Staff that it will include in future periodic reports a qualitative and quantitative discussion of orders and backlog similar in scope to the information included in the Company’s Q4 Fiscal Year 2025 earnings presentations. Johnson Controls, Inc. 5757 N Green Bay Ave, Milwaukee, WI 53209 Segment Analysis, page 35 response letter →
Segment Reporting (ASC 280)KPIs, Metrics & Earnings CallsBusiness Description (Item 101)
2026-02-26 · Form 10-K for the Fiscal Year Ended September 30, 2025 · Comment 2 · Segment Analysis, page 35 Agreed to revise
Staff comment: We note your disclosure of Segment EBITA appears to be an additional segment measure of profit. Please revise to identify this additional measure of segment profit or loss as non-GAAP and provide the disclosures required by Item 10(e)(1)(i) of Regulation S-K. Similar concerns apply to your disclosures in your earnings releases furnished on Form 8-K. letter →
Company response: The Company acknowledges the Staff’s comment and hereby confirms that it will include in future periodic reports and disclosures revised disclosure and presentation of Segment EBIT and Segment EBITA that identifies Segment EBITA as non-GAAP and includes the disclosures required by Item 10(e)(1)(i) of Regulation S-K. The Company will also make corresponding revisions to its future earnings releases. Consolidated Financial Statements Note 18. Segment Information Geographic Areas, page 100 response letter →
Non-GAAP: Reconciliation & UsefulnessSegment Reporting (ASC 280)
2026-02-26 · Form 10-K for the Fiscal Year Ended September 30, 2025 · Comment 3 · Geographic Areas, page 100 Responded
Staff comment: We note approximately 44% of your revenue was from foreign jurisdictions. Please tell us whether revenue from any individual foreign country is material and if so, how you considered the guidance in ASC 280-10-50-41(a). letter →
Company response: The Company acknowledges the Staff’s comment and hereby advises the Staff that, other than the United States, no individual country contributed revenue that was material for the year ended September 30, 2025. In assessing materiality, the Company referenced the 10% tests provided in ASC 280-10-50-12. We acknowledge that the Company is responsible for the accuracy of its disclosures, that the Commission is not foreclosed from taking action with respect to its filing and that the Company may not use the staff comments as a defense in any proceeding. response letter →
Segment Reporting (ASC 280)

Full letter on EDGAR → · Filing index · All Johnson Controls International plc (JCI) correspondence

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.

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.

KPIs, Metrics & Earnings Calls – what to check:

Business Description (Item 101) – what to check:

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