SRSEC Reporting Desk

INSULET CORP (PODD) – Company response

2026-03-23 · Re: oration Form 10-K for Fiscal Year Ended December 31, 2025 Filed February 18, 2026 · Accession 0001145197-26-000083 · Agreed to revise

Responds to staff letter of 2026-03-17.

Segment Reporting (ASC 280)

2026-03-17 · Form 10-K for Fiscal Year Ended December 31, 2025 Filed February 18, 2026 · Comment 1 · Note 3. Segment and Geographic Data, page 53 Agreed to revise
Staff comment: Please expand your disclosures to explain how the CODM uses consolidated operating income and net income in assessing each segment’s performance and deciding how to allocate resources. Refer to the guidance in ASC 280-10-50-29(f) along with the example in ASC 280-10-55-47(bb). letter →
Company response: In response to the Staff’s comment, the Company will revise its segment and geographic data disclosure to include the following statement beginning with its Form 10-Q for the first quarter of 2026: The Company’s CODM uses operating income and net income to monitor actual results against forecast and budget to identify business trends, assess operating performance, and modify capital allocation as necessary. The Company acknowledges that it and its management are responsible for the accuracy and adequacy of its disclosures, notwithstanding any review, comments, actions or absence of action by the Staff. Please do not hesitate to contact us with any questions or comments you may have. response letter →
Segment Reporting (ASC 280)

Full letter on EDGAR → · Filing index · All INSULET CORP (PODD) 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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