SRSEC Reporting Desk

SPORTSMAN'S WAREHOUSE HOLDINGS, INC. (SPWH) – Company response

2026-01-30 · Re: Sportsman’s Warehouse Holdings, Inc. Form 10-K for the Fiscal Year Ended February 1, 2025 · Accession 0001193125-26-032050 · Agreed to revise

Responds to staff letter of 2026-01-27.

Goodwill & Asset Impairment

2026-01-27 · Form 10-K for Fiscal Year Ended February 1, 2025 · Comment 1 · Valuation of Long-Lived Assets, page 55 Agreed to revise
Staff comment: Please revise to specify the fiscal periods that you have performed an impairment assessment. In addition, clarify if the assessment at the lowest levels for which there are identifiable cash flows that are independent of other groups of assets, is the individual store level. letter →
Company response: The Company acknowledges the Staff’s comment and, in future 10-K filings, will revise its disclosure to specify the fiscal periods during which impairment assessments of long-lived assets were performed. The Company will also clarify that impairment assessments are conducted at the individual store level, which represents the lowest level for which identifiable cash flows are largely independent of other asset groups. **** response letter →
Goodwill & Asset Impairment

Full letter on EDGAR → · Filing index · All SPORTSMAN'S WAREHOUSE HOLDINGS, INC. (SPWH) correspondence

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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