3 unchanged sentences
Disclosure controls and procedures are designed to ensure that information required to be disclosed in our reports filed under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.
−Removed: Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective as of June 30, 2024.
+Added: Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective as of September 30, 2024.
Changes in Internal Control over Financial Reporting
−Removed: There were no changes in our internal control over financial reporting during the quarter ended June 30, 2024 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
−Removed: In September 2023, we acquired the TIE Kinetix business, and in May 2024, we acquired the Traverse Systems business.
−Removed: Pursuant to the SEC’s general guidance that the assessment of a recently acquired business' internal control over financial reporting may be omitted in the year of acquisition, the scope of our most recent assessment did not include TIE Kinetix nor Traverse Systems.
−Removed: We are currently in the process of incorporating internal controls specific to TIE Kinetix and Traverse Systems that we believe are appropriate and necessary to consolidate and report upon our financial results.
−Removed: Excluding net intangible assets and goodwill, TIE Kinetix and Traverse Systems combined represented less than 5% of our consolidated assets as of June 30, 2024 and less than 5% of our consolidated revenues for the six months ended June 30, 2024.
+Added: There were no changes in our internal control over financial reporting during the quarter ended September 30, 2024 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
+Added: In May 2024 we acquired the Traverse Systems business and in July 2024 we acquired the SupplyPike business.
+Added: Pursuant to the SEC’s general guidance that the assessment of a recently acquired business' internal control over financial reporting may be omitted in the year of acquisit ion, we anticipate the scope of our assessment as of December 31, 2024 will exclude the operations for Traverse Systems and SupplyPike.
+Added: W e are currently in the process of incorporating internal controls specific to Traverse Systems and SupplyPike that we believe are appropriate and necessary to consolidate and report upon our financial results.
+Added: Excluding net intangible assets and goodwill, Traverse Systems and SupplyPike combined represented less than 5% of our consolidated assets as of September 30, 2024 and less than 5% of our consolidated revenues for the nine months ended September 30, 2024.
SPS COMMERCE, INC.
−Removed: Form 10-Q for the Quarterly Period ended June 30, 2024
+Added: Form 10-Q for the Quarterly Period ended September 30, 2024
– OTHER INFORMATION
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.