What does limitation on section 162(m) officers mean?

Measures the tax impact resulting from limitations on the deductibility of executive compensation under internal revenue code provisions. This provides insight into how corporate governance and executive pay structures influence the company's overall tax efficiency.

Torrid Holdings CURV Limitation on Section 162(m) officers

Limitation on Section 162(m) officers at other companies

The Joint Corp.JYNT

$0-100%

Playtika Holding Corp.PLTK

-2.6%-3.8pp

UFP TechnologiesUFPT

$421.25K-13.9%

The Joint Corp.JYNT

0%0.0pp

Playtika Holding Corp.PLTK

$1.13M+32.4%

UFP TechnologiesUFPT

2%-0.7pp

Other financials

Income statement

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Revenue$245.8M-7.6%

Gross profit$86.8M-14.4%

Operating income$8.6M-46.6%

Net income$414.0K-93.0%

EPS (diluted)$0.00-100%

Balance sheet

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Cash & equivalents$23.3M-3.4%

Total debt$392.3M-12.5%

Total equity-$211.9M-15.3%

Total assets$402.5M-10.8%

Cash flow

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Operating cash flow$11.2M+162%

CapEx$5.5M+115%

Free cash flow$5.7M+128%

Valuation

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Market cap$175.16M-45.9%

Enterprise value$544.21M-27.3%

P/S0.2×-0.1×

Profitability

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Gross margin34%-2.6pp

Operating margin2.9%-2.3pp

Net margin-1.3%—

FCF margin2.5%-1.5pp

Returns & leverage

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Return on equity6.4%—

Debt / equity-1.9×—

Current ratio0.8×-0.1×

Where this comes from

Reported directly by Torrid Holdings in its filing.

Tagged under the XBRL concept thi:EffectiveIncomeTaxRateReconciliationLimitationOnSection162MOfficersPercent.

The official record: Torrid Holdings’s 10-K, filed March 31, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Torrid Holdings's limitation on section 162(m) officers?: Torrid Holdings (CURV) reported limitation on section 162(m) officers of 0.9% in Q4 2024.
What does limitation on section 162(m) officers mean?: Measures the tax impact resulting from limitations on the deductibility of executive compensation under internal revenue code provisions. This provides insight into how corporate governance and executive pay structures influence the company's overall tax efficiency.