# EDGAR Filing Document

**Accession Number:** 0001045810
**File Stem:** 0000000000-25-007684
**Filing Date:** 2025-7
**Character Count:** 5689
**Document Hash:** 7f28c7ff9d07ebaf2d4f91a95a202de5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007684.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0000000000-25-007684

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250722

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NVIDIA CORP
- **CENTRAL INDEX KEY:** 0001045810
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 943177549
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0125

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 000-23985

**BUSINESS ADDRESS:**
- **STREET 1:** 2788 SAN TOMAS EXPRESSWAY
- **CITY:** SANTA CLARA
- **STATE:** CA
- **ZIP:** 95051
- **BUSINESS PHONE:** 408-486-2000

**MAIL ADDRESS:**
- **STREET 1:** 2788 SAN TOMAS EXPRESSWAY
- **CITY:** SANTA CLARA
- **STATE:** CA
- **ZIP:** 95051

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NVIDIA CORP/DE
- **DATE OF NAME CHANGE:** 20020612

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NVIDIA CORP/CA
- **DATE OF NAME CHANGE:** 19980303
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001045810-25-000023

## Text-Extract

```

                                                            July 22, 2025

Colette Kress
Executive Vice President and Chief Financial Officer
NVIDIA Corporation
2788 San Tomas Expressway
Santa Clara, California 95051

       Re: NVIDIA Corporation
           Form 10-K for the Fiscal Year Ended January 26, 2025
           Form 8-K furnished May 28, 2025
           File No. 000-23985
Dear Colette Kress:

       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 8-K furnished May 28, 2025
Exhibit 99.1 Earnings Release, page 1

1.     We note that you disclose non-GAAP margin and Non-GAAP diluted earnings
per
       share excluding the $4.5 billion inventory charge taken in the first
quarter of fiscal
       2026. Please provide us more information as to the nature of the charge
and explain
       to us why you do not believe that it represents a normal, recurring
operating cost of
       your business. As part of your response, please tell us why you do not
believe the
       products could be sold to another customer or have alternative use. See
guidance in
       Question 100.01 of the SEC Staff   s Compliance and Disclosure Issues on
Non-GAAP
       Financial Measures.
Form 10-K for the Fiscal Year Ended January 26, 2025
Consolidated Statements of Income, page 52

2.     We note that during fiscal year 2025 your revenue has increased
significantly. We
       also note your disclosure in Note 1, on page 57, that you derive your
revenue from
 July 22, 2025
Page 2

       product sales, including hardware and systems, license and development
       arrangements, software licensing, and cloud services. Further disclosure
indicates you
       have contracts with multiple performance obligations for more than one
product or
       service, which are separately accounted for as a distinct performance
obligation.
       Please tell us the amount of revenue related to licensing or other
services, and if that
       amount is over 10% of consolidated revenue, please revise to separately
present
       revenue from licenses and revenue from services as line items separate
from product
       revenue on your statements of income. The corresponding amounts of costs
of
       revenue should also be separately presented. See Rule 5-03(b)(1) and
(b)(2) of
       Regulation S-X.
Note 16. Segment Information, page 78

3.     We note that in your table of segment results, you have a column titled
  All Other
       and that this column includes the expenses that are not allocated to
either Compute
       & Networking or Graphics for purposes of making operating decisions or
assessing
       financial performance. As this amount appears to represent the
reconciling items
       between the total of the operating income segment measures and your
consolidated
       operating income, rather than revenue/expenses related to other
segments, it should
       not be given prominence as a separate column, but instead should be
reflected as a
       reconciling item in a reconciliation which totals the segment
profitability measures
       and reconciles to consolidated income before income taxes. See guidance
in ASC
       280-10-50-30. Please revise your disclosure in future filings.
4.     Please tell us how you have complied with the guidance in ASC
280-10-50-40 to
       provide revenue for each product and service or each group of similar
products and
       services.
        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 Claire Erlanger at 202-551-3301 or Kevin Woody at
202-551-3629
with any questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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