# EDGAR Filing Document

**Accession Number:** 0000866706
**File Stem:** 0000000000-26-001902
**Filing Date:** 2026-2
**Character Count:** 6784
**Document Hash:** 1eb229d864be7001f0b962355475978c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-001902.hdr.sgml**: 20260528

**ACCESSION NUMBER**: 0000000000-26-001902

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260224

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ESCO TECHNOLOGIES INC
- **CENTRAL INDEX KEY:** 0000866706
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMMUNICATIONS EQUIPMENT, NEC [3669]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 431554045
- **STATE OF INCORPORATION:** MO
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-10596

**BUSINESS ADDRESS:**
- **STREET 1:** 645 MARYVILLE CENTRE DR., SUITE 300
- **CITY:** ST. LOUIS
- **STATE:** MO
- **ZIP:** 63141
- **BUSINESS PHONE:** 3142137200

**MAIL ADDRESS:**
- **STREET 1:** 645 MARYVILLE CENTRE DR., SUITE 300
- **CITY:** ST. LOUIS
- **STATE:** MO
- **ZIP:** 63141

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ESCO ELECTRONICS CORP
- **DATE OF NAME CHANGE:** 19920703
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-25-117276

## Text-Extract

```

                                                              February 24, 2026

Christopher Tucker
Chief Financial Officer
ESCO TECHNOLOGIES INC
645 Maryville Centre Drive, Suite 300
St. Louis , MO 63141

       Re: ESCO TECHNOLOGIES INC
           Form 10-K for the Fiscal Year Ended September 30, 2025
           Filed December 1, 2025
           File No. 001-10596
Dear Christopher Tucker:

       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 the Fiscal Year Ended September 30, 2025
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Critical Accounting Estimates
Goodwill and Other Long-Lived Assets, page 27

1.     We note the disclosure in your financial statement footnotes that you
performed a
       quantitative impairment analysis related to certain reporting units and
a qualitative
       impairment analysis related to other reporting units and concluded no
goodwill was
       impaired. Given the significance of your goodwill balance, please revise
your Critical
       Accounting Estimates in future filings to clarify whether any of your
reporting units are
       at risk of failing the goodwill impairment test. A reporting unit is at
risk of failing the
       impairment test if it has a fair value that is not substantially in
excess of carrying value.
       If no reporting units are at risk based on your most recent impairment
test, please
       disclose such information to your readers as we believe it provides them
with valuable
       information in assessing the sensitivity of your goodwill to future
impairment.
       Alternatively, if a reporting unit is at risk of failing the impairment
test and a material
       impairment charge could occur, please disclose the following:
 February 24, 2026
Page 2

             The percentage by which fair value exceeded carrying value as of
the date of the
           most recent test;
           The amount of goodwill allocated to the reporting unit;
           A description of the methods and key assumptions used and how the
key
           assumptions were determined;
           A discussion of the degree of uncertainty associated with the key
assumptions. The
           discussion regarding uncertainty should provide specifics to the
extent possible (e.g.,
           the valuation model assumes recovery from a business downturn within
a defined
           period of time); and
           A description of potential events and/or changes in circumstances
that could
           reasonably be expected to negatively affect the key assumptions.
       Please show us your proposed revision in your response. Refer to Item
303(b)(3) of
       Regulation S-K and Section V of SEC Release No. 33-8350 for guidance.

Financial Statements for the Fiscal Year Ended September 30, 2025
Notes to Consolidated Financial Statements
Note 10. Business Segment Information, page F-28

2.     We note that your tabular disclosures of segment information beginning
on page F-29
       include separate columns for each of the reportable segments, a subtotal
column for the
       reportable segments titled Segment Total, as well as a column for
Corporate which is
       added to arrive at a Total column. It does not appear that your
Corporate column
       qualifies as an operating and reportable segment under ASC 280. As such,
the current
       disclosure appears to result in the presentation of certain amounts that
are not required by
       ASC 280. Please revise your footnote as follows:
           Reconcile the total of the reportable segments    measures of
segment profit or loss to
           consolidated income before taxes as required by ASC 280-10-50-30(b).
Similarly,
           revise to reconcile other totals of reportable segments    amounts,
such as revenues,
           assets, and depreciation and amortization, to the corresponding
consolidated amounts
           as required by ASC 280-10-50-30.
           Include amounts attributable to Corporate separately from other
reconciling items
           when reconciling from total reportable segment amounts to
consolidated amounts,
           rather than as currently presented in a separate column. See ASC
280-10-50-15 and
           ASC 280-10-50-31. See also ASC 280-10-55-48; and
           Ensure your resulting disclosure does not present consolidated EBIT
as currently
           reflected in the Total column.
       Please show us your proposed revision in your response, or explain to us
why no revision
       is needed to comply with ASC 280.

       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.
 February 24, 2026
Page 3

       Please contact SiSi Cheng at 202-551-5004 or Jennifer Thompson at
202-551-3737 with
any questions.

                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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