SRSEC Reporting Desk

Insurance & Credit Loss Reserves

What to check in your filing: Explain credit loss/insurance reserve methodology, key assumptions and period-to-period changes.

1 staff comments from 1 companies. Outcomes: Awaiting / response not in dataset: 1

Electromed, Inc. (ELMD) · 2026-03-16 · Form 10-K For the Fiscal Year Ended June 30, 2025 Filed August 26, 2025 · Comment 2 · Accounts Receivable, page F-8 Awaiting / response not in dataset
Staff comment: Please provide us and in future filings a rollforward of the allowance for credit losses, as set forth in ASC 326-20-50-13. In addition, please provide us and in future filings the amount of accounts receivable that have been outstanding for greater than one year for the Balance Sheet dates presented and December 31, 2025. letter →
Insurance & Credit Loss ReservesConcentrations & Receivables
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