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Coupang | CORRESP: CORRESP

Coupang | CORRESP: CORRESP

Coupang | CORRESP:信函
美股SEC公告 ·  2024/09/04 13:00

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Coupang, Inc. has submitted a letter to the U.S. Securities and Exchange Commission (SEC) on September 4, 2024, addressing comments from the SEC staff regarding its Form 10-K for the fiscal year ended December 31, 2023. The SEC's letter, dated August 14, 2024, had raised issues concerning the presentation and quantification of non-GAAP financial measures and the factors causing fluctuations in the company's financial results. Coupang has agreed to adjust the placement of its non-GAAP financial measures section in future filings and to provide more detailed quantification of the factors affecting its financial results. The company provided an example of how it will enhance its disclosure, showing a 16% increase in Active Customers and a 6% increase in net revenues per Active Customer, while also noting a 5% decrease in net revenue from the transition of FLC merchants to new contracts.
Coupang, Inc. has submitted a letter to the U.S. Securities and Exchange Commission (SEC) on September 4, 2024, addressing comments from the SEC staff regarding its Form 10-K for the fiscal year ended December 31, 2023. The SEC's letter, dated August 14, 2024, had raised issues concerning the presentation and quantification of non-GAAP financial measures and the factors causing fluctuations in the company's financial results. Coupang has agreed to adjust the placement of its non-GAAP financial measures section in future filings and to provide more detailed quantification of the factors affecting its financial results. The company provided an example of how it will enhance its disclosure, showing a 16% increase in Active Customers and a 6% increase in net revenues per Active Customer, while also noting a 5% decrease in net revenue from the transition of FLC merchants to new contracts.
Coupang, Inc.已於2024年9月4日向美國證券交易委員會(SEC)提交了一封信,處理SEC工作人員就其截至2023年12月31日財年的10-k表格提出的評論。 SEC的信函日期爲2024年8月14日,涉及非GAAP財務指標的呈現和量化以及導致公司財務結果波動的因素。 Coupang已同意在未來的申報中調整其非GAAP財務指標部分的位置,並提供更詳細的導致其財務結果波動的量化信息。 該公司提供瞭如何增強其披露的示例,展示活躍客戶增加16%,每個活躍客戶淨營收增加6%,同時還指出由於FLC商家過渡到新合同導致淨營收下降5%。
Coupang, Inc.已於2024年9月4日向美國證券交易委員會(SEC)提交了一封信,處理SEC工作人員就其截至2023年12月31日財年的10-k表格提出的評論。 SEC的信函日期爲2024年8月14日,涉及非GAAP財務指標的呈現和量化以及導致公司財務結果波動的因素。 Coupang已同意在未來的申報中調整其非GAAP財務指標部分的位置,並提供更詳細的導致其財務結果波動的量化信息。 該公司提供瞭如何增強其披露的示例,展示活躍客戶增加16%,每個活躍客戶淨營收增加6%,同時還指出由於FLC商家過渡到新合同導致淨營收下降5%。
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