SRSEC Reporting Desk

BED BATH & BEYOND, INC. (NXH, BBBY, BBBYW) – Company response

2026-01-07 · Re: Form 10-K for Fiscal Year Ended December 31, 2024 · Accession 0001130713-26-000004 · Agreed to revise

Responds to staff letter of 2026-01-02.

Segment Reporting (ASC 280)

2026-01-02 · Bed Bath & Beyond, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 · Comment 1 · 25. Business Segments, page 81 Agreed to revise
Staff comment: Your response to prior comment 2 appears to indicate that your CODM utilizes “adjusted” operating income (loss), rather than operating income (loss), to evaluate income generated from segment resources. Please confirm that you will accurately name and describe the measures CODM utilizes to evaluate income generated from segment resources in your future filings. letter →
Company response: to prior comment 2 appears to indicate that your CODM utilizes "adjusted" operating income (loss), rather than operating income (loss), to evaluate income generated from segment resources. Please confirm that you will accurately name and describe the measures CODM utilizes to evaluate income generated from segment resources in your future filings. Company Response : We respectfully acknowledge the Staff’s comment and confirm that the CODM utilizes operating income (loss) to evaluate income generated from segment resources. In future filings, the Company confirms that it will accurately name and describe the measures the CODM utilizes to evaluate income generated from segment resources. * *… response letter →
Segment Reporting (ASC 280)

Full letter on EDGAR → · Filing index · All BED BATH & BEYOND, INC. (NXH, BBBY, BBBYW) 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.

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