# EDGAR Filing Document

**Accession Number:** 0001289308
**File Stem:** 0000000000-23-001514
**Filing Date:** 2023-2
**Character Count:** 5863
**Document Hash:** c8983b32dafee3da86e295438e9cec78
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001514.hdr.sgml**: 20230511

**ACCESSION NUMBER**: 0000000000-23-001514

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230214

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** EnerSys
- **CENTRAL INDEX KEY:** 0001289308
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
- **IRS NUMBER:** 233058564
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 2366 BERNVILLE ROAD
- **CITY:** READING
- **STATE:** PA
- **ZIP:** 19605
- **BUSINESS PHONE:** (610) 208-1600

**MAIL ADDRESS:**
- **STREET 1:** 2366 BERNVILLE ROAD
- **CITY:** READING
- **STATE:** PA
- **ZIP:** 19605
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001289308-22-000036

## Text-Extract

```

United States securities and exchange commission logo

                             February 14, 2023

       Andrea Funk
       Chief Financial Officer
       EnerSys
       2366 Bernville Rd.
       Reading, PA 19605

                                                        Re: EnerSys
                                                            Form 10-K for the
Fiscal Year Ended March 31, 2022
                                                            Filed May 25, 2022
                                                            File No. 001-32253

       Dear Andrea Funk:

               We have reviewed your February 8, 2023 response to our comment
letter and have the
       following comment. In our comment, we may ask you to provide us with
information so we may
       better understand your disclosure.

              Please respond to this comment 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 our
       comment applies to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to this comment, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       January 25, 2023 letter.

       Form 10-K for the Fiscal Year Ended March 31, 2022

       Liquidity and Capital Resources
       Cash Flow and Financing Activities, page 42

   1.                                                   We note your response
to comment 1 indicates that your "use of the 'primary working
                                                        capital' metric is more
appropriately categorized as a key performance indicator (KPI)." It
                                                        is our understanding
that primary working capital is a non-GAAP measure and, therefore,
                                                        it needs to comply with
applicable rules that generally prohibit excluding charges or
                                                        liabilities that
required or will require cash settlement from non-GAAP liquidity
                                                        measures. Accordingly,
please revise future filings to ensure the measure complies with
                                                        Item 10(e)(1)(ii)(A) of
Regulation S-K.
 Andrea Funk
EnerSys
February 14, 2023
Page 2

       Please contact Andrew Blume, Staff Accountant, at (202) 551-3254 or
Melissa Gilmore,
Staff Accountant, at (202) 551-3777 with any questions.

FirstName LastNameAndrea Funk                            Sincerely,
Comapany NameEnerSys
                                                         Division of
Corporation Finance
February 14, 2023 Page 2                                 Office of
Manufacturing
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 14, 2023

Andrea Funk  
Chief Financial Officer  
EnerSys  
2366 Bernville Rd.  
Reading, PA 19605

**Re: EnerSys**

**Form 10-K for the Fiscal Year Ended March 31, 2022**

**Filed May 25, 2022**

**File No. 001-32253**

Dear Andrea Funk:

We have reviewed your February 8, 2023 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this comment 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 our comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 25, 2023 letter.

Form 10-K for the Fiscal Year Ended March 31, 2022

Liquidity and Capital Resources

Cash Flow and Financing Activities, page 42

1. We note your response to comment 1 indicates that your 'use of the 'primary working capital' metric is more appropriately categorized as a key performance indicator (KPI).' It is our understanding that primary working capital is a non-GAAP measure and, therefore, it needs to comply with applicable rules that generally prohibit excluding charges or liabilities that required or will require cash settlement from non-GAAP liquidity measures. Accordingly, please revise future filings to ensure the measure complies with Item 10(e)(1)(ii)(A) of Regulation S-K.

Andrea Funk
EnerSys
February 14, 2023
Page 2

Please contact Andrew Blume, Staff Accountant, at (202) 551-3254 or Melissa Gilmore, Staff Accountant, at (202) 551-3777 with any questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing