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SP Plus Corp. – ‘10-K’ for 12/31/23 – ‘EX-31.2’

On:  Tuesday, 2/27/24, at 7:39pm ET   ·   As of:  2/28/24   ·   For:  12/31/23   ·   Accession #:  950170-24-21554   ·   File #:  0-50796

Previous ‘10-K’:  ‘10-K’ on 2/24/23 for 12/31/22   ·   Latest ‘10-K’:  This Filing   ·   32 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/28/24  SP Plus Corp.                     10-K       12/31/23  113:17M                                    Donnelley … Solutions/FA

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   5.07M 
 2: EX-21       Subsidiaries List                                   HTML     40K 
 3: EX-23       Consent of Expert or Counsel                        HTML     33K 
 8: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     49K 
                Awarded Compensation                                             
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     37K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     38K 
 6: EX-31.3     Certification -- §302 - SOA'02                      HTML     37K 
 7: EX-32       Certification -- §906 - SOA'02                      HTML     36K 
10: R1          Cover page                                          HTML    103K 
11: R2          Consolidated Balance Sheets                         HTML    166K 
12: R3          Consolidated Balance Sheets (Parenthetical)         HTML     54K 
13: R4          Consolidated Statements of Income                   HTML    119K 
14: R5          Consolidated Statements of Comprehensive Income     HTML     60K 
15: R6          Consolidated Statements of Stockholders' Equity     HTML    100K 
16: R7          Consolidated Statements of Cash Flows               HTML    125K 
17: R8          Significant Accounting Policies and Practices       HTML    132K 
18: R9          Acquisitions                                        HTML     95K 
19: R10         Leases                                              HTML    194K 
20: R11         Revenue                                             HTML    134K 
21: R12         Net Income per Common Share                         HTML     65K 
22: R13         Stock-Based Compensation                            HTML    132K 
23: R14         Property and Equipment, net                         HTML     80K 
24: R15         Other Intangible Assets, net                        HTML    131K 
25: R16         Goodwill                                            HTML     92K 
26: R17         Fair Value Measurement                              HTML    100K 
27: R18         Borrowing Arrangements                              HTML     91K 
28: R19         Stock Repurchase Program                            HTML     56K 
29: R20         Income Taxes                                        HTML    224K 
30: R21         Benefit Plans                                       HTML    114K 
31: R22         Comprehensive Income                                HTML    142K 
32: R23         Legal and Other Commitments and Contingencies       HTML     36K 
33: R24         Segment Information                                 HTML    178K 
34: R25         Significant Accounting Policies and Practices       HTML    176K 
                (Policies)                                                       
35: R26         Significant Accounting Policies and Practices       HTML     76K 
                (Tables)                                                         
36: R27         Acquisitions (Tables)                               HTML     86K 
37: R28         Leases (Tables)                                     HTML    186K 
38: R29         Revenue (Tables)                                    HTML    119K 
39: R30         Net Income per Common Share (Tables)                HTML     63K 
40: R31         Stock-Based Compensation (Tables)                   HTML    122K 
41: R32         Property and Equipment, net (Tables)                HTML     78K 
42: R33         Other Intangible Assets, net (Tables)               HTML    134K 
43: R34         Goodwill (Tables)                                   HTML     94K 
44: R35         Fair Value Measurement (Tables)                     HTML     92K 
45: R36         Borrowing Arrangements (Tables)                     HTML     78K 
46: R37         Stock Repurchase Program (Tables)                   HTML     51K 
47: R38         Income Taxes (Tables)                               HTML    224K 
48: R39         Benefit Plans (Tables)                              HTML     95K 
49: R40         Comprehensive Income (Tables)                       HTML    145K 
50: R41         Segment Information (Tables)                        HTML    170K 
51: R42         Significant Accounting Policies and Practices -     HTML    123K 
                Narrative (Details)                                              
52: R43         Significant Accounting Policies and Practices -     HTML     40K 
                Schedule of Transactions Affecting Allowance for                 
                Doubtful Accounts (Details)                                      
53: R44         Significant Accounting Policies and Practices -     HTML     49K 
                Components of Accrued and Other Current                          
                Liabilities (Details)                                            
54: R45         Acquisitions - Narrative (Details)                  HTML     91K 
55: R46         Acquisitions - Schedule of Estimated Fair Values    HTML     71K 
                of Assets Acquired and Liabilities Assumed                       
                (Details)                                                        
56: R47         Acquisitions - Schedule of Other Assets Acquired    HTML     56K 
                were Recorded at their Estimated Fair Value                      
                (Details)                                                        
57: R48         Leases - Narrative (Details)                        HTML     50K 
58: R49         Leases - Schedule of Components of ROU Assets and   HTML     57K 
                Lease Liabilities (Details)                                      
59: R50         Leases - Schedule of Components of Lease Cost       HTML     50K 
                (Details)                                                        
60: R51         Leases - Schedule of Components of Lease Cost       HTML     38K 
                (Parenthetical) (Details)                                        
61: R52         Leases - Schedule of Maturities of Lease            HTML    100K 
                Liabilities (Details)                                            
62: R53         Leases - Schedule of Supplemental Cash Flow         HTML     44K 
                Information Related to Leases (Details)                          
63: R54         Revenue - Narrative (Details)                       HTML     38K 
64: R55         Revenue - Schedule of Performance Obligations       HTML     52K 
                (Details)                                                        
65: R56         Revenue - Schedule of Performance Obligations       HTML     34K 
                (Details 1)                                                      
66: R57         Revenue - Schedule of Contract Asset and            HTML     40K 
                Liabilities (Details)                                            
67: R58         Revenue - Schedule of Contract Asset Balances       HTML     39K 
                (Details)                                                        
68: R59         Revenue - Schedule of Contract Liabilities          HTML     41K 
                Balances (Details)                                               
69: R60         Revenue - Summary of Cost of Contracts (Details)    HTML     37K 
70: R61         Revenue - Schedule of Cost of Contracts Expense     HTML     35K 
                (Details)                                                        
71: R62         Net Income per Common Share - Basic and Diluted     HTML     60K 
                Net Income per Common Share and Weighted Average                 
                Common Shares Outstanding (Details)                              
72: R63         Net Income (Loss) per Common Share - Narrative      HTML     34K 
                (Details)                                                        
73: R64         Stock-Based Compensation - Narrative (Details)      HTML     88K 
74: R65         Stock-Based Compensation - Schedule of Vested       HTML     46K 
                Stock Grants (Details)                                           
75: R66         Stock-Based Compensation - Restricted and           HTML     69K 
                Performance Stock Units Rollforward (Details)                    
76: R67         Stock-Based Compensation - Restricted and           HTML     45K 
                Performance Stock Units Rollforward                              
                (Parenthetical) (Details)                                        
77: R68         Stock-Based Compensation - Schedule of              HTML     46K 
                Compensation Expense (Details)                                   
78: R69         Stock-Based Compensation - Schedule of              HTML     48K 
                Unrecognized Compensation Expense (Details)                      
79: R70         Property and Equipment, net - Summary of Property   HTML     63K 
                and Equipment and Related Accumulated Depreciation               
                and Amortization (Details)                                       
80: R71         Property and Equipment, net - Schedule of           HTML     37K 
                Depreciation and Amortization (Details)                          
81: R72         Other Intangible Assets, net - Components of        HTML     57K 
                Intangible Assets, Net (Details)                                 
82: R73         Other Intangible Assets, net - Summary of           HTML     34K 
                Amortization of Other Intangible Assets (Details)                
83: R74         Other Intangible Assets, net - Schedule of Future   HTML     47K 
                Amortization (Details)                                           
84: R75         Goodwill - Schedule of Changes in Carrying Amounts  HTML     55K 
                of Goodwill (Details)                                            
85: R76         Fair Value Measurement - Schedule of Contingent     HTML     43K 
                Consideration (Details)                                          
86: R77         Fair Value Measurement - Schedule of Measurement    HTML     64K 
                Date, Net Book Value and Related Impairment                      
                Charges for Assets (Details)                                     
87: R78         Fair Value Measurement - Narrative (Details)        HTML     37K 
88: R79         Borrowing Arrangements - Schedule of Long-Term      HTML     55K 
                Borrowing (Details)                                              
89: R80         Borrowing Arrangements - Schedule of Long-Term      HTML     36K 
                Borrowing (Parenthetical) (Details)                              
90: R81         Borrowing Arrangements - Schedule of Future         HTML     50K 
                Maturities of Debt, Including Finance Leases                     
                (Details)                                                        
91: R82         Borrowing Arrangements - Narrative (Details)        HTML     93K 
92: R83         Stock Repurchase Program - Narrative (Details)      HTML     45K 
93: R84         Stock Repurchase Program - Summary of Share         HTML     38K 
                Repurchase Activity (Details)                                    
94: R85         Stock Repurchase Program - Summary of Remaining     HTML     40K 
                Authorized Repurchase Amounts (Details)                          
95: R86         Income Taxes - Schedule of Components of Earnings   HTML     41K 
                (Loss) Before Income Taxes (Details)                             
96: R87         Income Taxes - Schedule of Components of Income     HTML     60K 
                Tax Expense (Benefit) (Details)                                  
97: R88         Income Taxes - Schedule of Components of Company's  HTML     75K 
                Deferred Tax Assets and Liabilities (Details)                    
98: R89         Income Taxes - Schedule of Changes Affecting the    HTML     39K 
                Valuation Allowances on Deferred Tax Assets                      
                (Details)                                                        
99: R90         Income Taxes - Narrative (Details)                  HTML     54K 
100: R91         Income Taxes - Schedule of Reconciliation of        HTML     56K  
                Differences Between the U.S. Federal Statutory                   
                Income Tax Rate and Effective Income Tax Rate                    
                (Details)                                                        
101: R92         Income Taxes - Schedule of Tax Years that Remain    HTML     44K  
                Subject to Examination for the Company's Major Tax               
                Jurisdictions (Details)                                          
102: R93         Benefit Plans - Narrative (Details)                 HTML     67K  
103: R94         Benefit Plans - Multiemployer Defined Benefit       HTML     47K  
                Pension Plans (Details)                                          
104: R95         Comprehensive Income - Components of Other          HTML     54K  
                Comprehensive Income and Income Tax Benefit                      
                Allocated (Details)                                              
105: R96         Comprehensive Income - Components of Accumulated    HTML     52K  
                Other Comprehensive Loss (Details)                               
106: R97         Comprehensive Income - Reclassifications from       HTML     51K  
                Accumulated Other Comprehensive Loss (Details)                   
107: R98         Segment Information - Schedule of Segment           HTML     74K  
                Information by Regions (Details)                                 
108: R99         Segment Information - Schedule of Segment           HTML     37K  
                Information by Regions (Parenthetical) (Details)                 
110: XML         IDEA XML File -- Filing Summary                      XML    216K  
113: XML         XBRL Instance -- sp-20231231_htm                     XML   4.24M  
109: EXCEL       IDEA Workbook of Financial Report Info              XLSX    216K  
 9: EX-101.SCH  XBRL Taxonomy Extension Schema With Embedded         XSD   5.15M 
                Linkbases Document -- sp-20231231                                
111: JSON        XBRL Instance as JSON Data -- MetaLinks              715±  1.14M  
112: ZIP         XBRL Zipped Folder -- 0000950170-24-021554-xbrl      Zip    658K

‘EX-31.2’   —   Certification — §302 – SOA’02

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  EX-31.2  

Exhibit 31.2

CERTIFICATION PURSUANT TO SECTION 302

OF THE SARBANES-OXLEY ACT OF 2002

I, Kristopher H. Roy, certify that:

1.
I have reviewed this Form 10-K of SP Plus Corporation;
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.
The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
a.
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b.
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c.
Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d.
Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and
5.
The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):
a.
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and
b.
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

 

Date:

 February 27, 2024

 

By:

/s/ KRISTOPHER H. ROY

 

 

 

 

Kristopher H. Roy

 

 

 

 

Chief Financial Officer

(Principal Financial Officer)

 

 

 

 

 

 

 

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed as of:2/28/24
Filed on:2/27/248-K
For Period end:12/31/23
 List all Filings 

32 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/02/23  SP Plus Corp.                     10-Q        9/30/23   87:12M                                    Donnelley … Solutions/FA
10/05/23  SP Plus Corp.                     8-K:1,5,8,910/04/23   15:1.3M                                   Donnelley … Solutions/FA
 5/16/23  SP Plus Corp.                     8-K:5,9     5/10/23   12:289K                                   Donnelley … Solutions/FA
12/30/22  SP Plus Corp.                     8-K:5,9    12/28/22   15:406K                                   Donnelley … Solutions/FA
 4/26/22  SP Plus Corp.                     8-K:1,2,9   4/21/22   11:2.4M                                   ActiveDisclosure/FA
 5/17/21  SP Plus Corp.                     S-8         5/17/21    4:408K                                   ActiveDisclosure/FA
 2/22/21  SP Plus Corp.                     10-K       12/31/20  131:24M                                    ActiveDisclosure/FA
 5/11/20  SP Plus Corp.                     10-Q        3/31/20   83:8M
10/31/19  SP Plus Corp.                     10-Q        9/30/19  101:11M
 9/27/19  SP Plus Corp.                     8-K/A:5,9   8/28/19   13:279K
 8/01/19  SP Plus Corp.                     10-Q        6/30/19  102:11M
 5/06/19  SP Plus Corp.                     10-Q        3/31/19   95:7.8M
 2/27/19  SP Plus Corp.                     10-K       12/31/18  128:15M
11/30/18  SP Plus Corp.                     8-K:1,2,7,911/30/18    4:3.1M
10/17/18  SP Plus Corp.                     8-K:1,8,9  10/17/18    3:756K
 2/22/18  SP Plus Corp.                     10-K       12/31/17  118:15M
 2/24/17  SP Plus Corp.                     10-K       12/31/16  116:15M
11/03/16  SP Plus Corp.                     10-Q        9/30/16   86:8.8M
 3/01/16  SP Plus Corp.                     10-K       12/31/15  104:16M                                    Workiva Inc Wde… FA01/FA
 3/13/14  SP Plus Corp.                     10-K       12/31/13  102:17M                                    Toppan Merrill-FA
12/02/13  SP Plus Corp.                     8-K:5,8,9  12/02/13    3:75K                                    Toppan Merrill/FA
 3/18/13  SP Plus Corp.                     10-K       12/31/12  101:13M                                    Toppan Merrill-FA
11/09/12  SP Plus Corp.                     10-Q        9/30/12   76:14M                                    Toppan Merrill/FA
 8/09/12  SP Plus Corp.                     10-Q        6/30/12   70:9.2M                                   Toppan Merrill/FA
 6/02/11  SP Plus Corp.                     8-K:5,9     5/27/11    2:17K                                    Donnelley … Solutions/FA
 8/06/10  SP Plus Corp.                     10-Q        6/30/10    9:606K                                   Donnelley … Solutions/FA
 8/06/09  SP Plus Corp.                     8-K:5,9     8/03/09    2:13K                                    Donnelley … Solutions/FA
 3/13/09  SP Plus Corp.                     10-K       12/31/08   17:3.8M                                   Toppan Merrill-FA
 7/02/08  SP Plus Corp.                     8-K:5,9     7/01/08    2:103K                                   Toppan Merrill/FA
 3/10/06  SP Plus Corp.                     10-K       12/31/05    7:3.7M                                   Toppan Merrill/FA
 3/07/05  SP Plus Corp.                     8-K:1,9     3/01/05    5:247K                                   Toppan Merrill/FA
 3/11/03  SP Plus Corp.                     10-K       12/31/02   14:3.6M                                   Toppan Merrill/FA
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