# EDGAR Filing Document

**Accession Number:** 0001021162
**File Stem:** 0000000000-25-007005
**Filing Date:** 2025-7
**Character Count:** 3788
**Document Hash:** dee26a59f96af53fb4bd229caabe4cc3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007005.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0000000000-25-007005

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250702

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TRIUMPH GROUP INC
- **CENTRAL INDEX KEY:** 0001021162
- **STANDARD INDUSTRIAL CLASSIFICATION:** AIRCRAFT & PARTS [3720]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 510347963
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-12235

**BUSINESS ADDRESS:**
- **STREET 1:** 555 E LANCASTER AVENUE
- **STREET 2:** SUITE 400
- **CITY:** RADNOR
- **STATE:** PA
- **ZIP:** 19087
- **BUSINESS PHONE:** (610) 251-1000

**MAIL ADDRESS:**
- **STREET 1:** 555 E LANCASTER AVENUE
- **STREET 2:** SUITE 400
- **CITY:** RADNOR
- **STATE:** PA
- **ZIP:** 19087

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TRIUMPH GROUP INC /
- **DATE OF NAME CHANGE:** 19960819
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950170-25-078408

## Text-Extract

```

                                                            July 2, 2025

James McCabe
Chief Financial Officer
TRIUMPH GROUP INC
555 E Lancaster Avenue , Suite 400
Radnor , Pennsylvania 19087

       Re: TRIUMPH GROUP INC
           Form 10-K for the Fiscal Year Ended March 31, 2025
           Filed May 28, 2025
           File No. 001-12235
Dear James McCabe:

       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 March 31, 2025
Notes to Consolidated Financial Statements
Note 20. Segments, page 81

1.     We note your disclosure on page 81 that your CODM uses Adjusted EBITDAP
as a
       primary measure of segment profitability to evaluate the segment
performance and
       allocate resources. Please revise your future filings to more fully
explain how the
       CODM uses the reported measure of segment profit or loss. Refer to ASC
280-10-50-
       29(f) and 47(bb).
2.     We note your disclosure on page 83 that other segment items include
items such as
       cost of goods sold and selling, general and administrative expenses.
Please tell us how
       you considered disclosing the amounts and providing qualitative
description of all the
       significant components of other segment items in accordance with
paragraph ASC
       280-10-50-26B and 26C.
 July 2, 2025
Page 2
3.     We note your reconciliation of the segment SG&A to the consolidated SG&A
on
       pages 84 and 85. Please revise your future filings to separately
identify and describe
       all significant reconciling items. Refer to ASC 280-10-50-32.

        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 SiSi Cheng at 202-551-5004 or Kevin Stertzel at
202-551-3723 with
any questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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