# EDGAR Filing Document

**Accession Number:** 0001571123
**File Stem:** 0000000000-25-009193
**Filing Date:** 2025-8
**Character Count:** 4223
**Document Hash:** f977d876bd08936f1db3119f59fb1348
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009193.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0000000000-25-009193

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250827

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Science Applications International Corp
- **CENTRAL INDEX KEY:** 0001571123
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 461932921
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0130

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-35832

**BUSINESS ADDRESS:**
- **STREET 1:** 12010 SUNSET HILLS ROAD
- **CITY:** RESTON
- **STATE:** VA
- **ZIP:** 20190
- **BUSINESS PHONE:** 703-676-4300

**MAIL ADDRESS:**
- **STREET 1:** 12010 SUNSET HILLS ROAD
- **CITY:** RESTON
- **STATE:** VA
- **ZIP:** 20190

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SAIC Gemini, Inc.
- **DATE OF NAME CHANGE:** 20130305
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001571123-25-000022

## Text-Extract

```

                                                            August 27, 2025

Prabu Natarajan
Chief Financial Officer
Science Applications International Corporation
12010 Sunset Hills Road
Reston, VA 20190

       Re: Science Applications International Corporation
           Form 10-K for Fiscal Year Ended January 31, 2025
           File No. 001-35832
Dear Prabu Natarajan:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for Fiscal Year Ended January 31, 2025
Consolidated Financial Statements
Note 16. Business Segments Information, page F-43

1.     You disclose that the primary measure used by the chief operating
decision maker
       (   CODM   ) is segment adjusted operating income; however, we note that
you also
       present segment operating income in your MD&A. Please tell us whether
the CODM
       receives segment operating income for each reportable segment and how it
is used. If
       the CODM uses more than one measure of segment profit or loss, such as
segment
       operating income and segment adjusted operating income, to assess
segment
       performance and to decide how to allocate resources, tell us which of
the reported
       segment profit or loss measures is required to be disclosed in
accordance with ASC
       280-10-50-28A. In this regard, the measure required to be disclosed is
that which
       management believes is determined in accordance with the measurement
principles
       most consistent with those used in measuring the corresponding amounts
in the
       consolidated financial statements. Additional measures may be disclosed
pursuant to
       ASC 280-10-50-28A through 50-28C.
 August 27, 2025
Page 2

2.     We note your disclosure that the CODM uses segment adjusted operating
income as
       the segment measure of performance. Please revise to discuss how the
CODM uses
       this measure in assessing segment performance and deciding how to
allocate
       resources. Refer to ASC 280-10-50-29(f) and the example at ASC
280-10-55-54(c).
        In closing, we remind you that the company and its management are
responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review,
comments,
action or absence of action by the staff.

       Please contact Joyce Sweeney at 202-551-3449 or Christine Dietz at
202-551-3408
with any questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Technology

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._