The Wall Street Journal noted an uptick in SEC comments on non-GAAP measures following Corp Fin’s release of updated C&DIs in December 2022 (we reported on here and here). MyLogIQ tracked letters to 20 companies in January and February 2023 that questioned companies’ compliance with Question 100.04 regarding individually tailored accounting principles. See, e.g., Lyft, Sleep Number, and Graham Holdings.