7.04 Item 15 list and Exhibit 32.1: two wording slips
Company E · a US-listed home furnishings retailer · Drafting slip
In brief
The Item 15 list describes the cash-flow statements 'for the years [date]' without the word 'ended' (the same slip as last year), and the Exhibit 32.1 signature block prints the conformed-signature mark twice.
The evidence, as filed
What the filing shows, and what the rule requires
| What the filing shows | What the rule requires |
|---|---|
'Consolidated Statements of Cash Flows for the years [date], [date] and [date]'; the chief executive officer's furnished certification signed with the '/s/' mark printed twice before the name. | 'for the years ended [date], ...'; a single '/s/' before the name. |
Why it matters
Cosmetic only.
Exposure
None.
Our workings
Both are wording slips with no effect on any figure; the cash-flow line repeats the prior-year wording.
Management’s best defense, and our reply
These are cosmetic and every reader understands them. Agreed; they are listed only so they can be corrected in the next filing.
The fix
- Insert 'ended' in the cash-flow line of Item 15(a)(1) and remove the duplicated '/s/' in Exhibit 32.1.
Evidence relied on
| # | What it shows | Type | Where |
|---|---|---|---|
| 1 | 'ended' is missing | Document | Form 10-K 2025, page 89 |
| 2 | the same slip in the 2024 Form 10-K | Document | Form 10-K 2024 (prior year), page 94 |
| 3 | the conformed-signature mark is printed twice | Document |
Prepared by Pramanex from the company’s public SEC filings, without the company’s involvement, to show how a 10-K Pre-filing Check reads. The company is not named, and nothing on this page is a statement about any identifiable company. Observations are not an audit, review or other attestation or assurance engagement, and not legal advice. An SEC-style question is a question, not a conclusion.
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