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IAC Inc. – ‘10-Q’ for 9/30/22 – ‘EX-32.3’

On:  Wednesday, 11/9/22, at 4:02pm ET   ·   For:  9/30/22   ·   Accession #:  1800227-22-38   ·   File #:  1-39356

Previous ‘10-Q’:  ‘10-Q’ on 8/9/22 for 6/30/22   ·   Next:  ‘10-Q’ on 5/9/23 for 3/31/23   ·   Latest:  ‘10-Q’ on 5/7/24 for 3/31/24   ·   3 References:   

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

11/09/22  IAC Inc.                          10-Q        9/30/22   97:16M

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   3.80M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     33K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     33K 
 4: EX-31.3     Certification -- §302 - SOA'02                      HTML     33K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     29K 
 6: EX-32.2     Certification -- §906 - SOA'02                      HTML     29K 
 7: EX-32.3     Certification -- §906 - SOA'02                      HTML     29K 
13: R1          Cover Page                                          HTML     84K 
14: R2          Consolidated Balance Sheet (Unaudited)              HTML    148K 
15: R3          Consolidated Balance Sheet (Unaudited)              HTML     41K 
                (Parenthetical)                                                  
16: R4          Consolidated Statement of Operations (Unaudited)    HTML    157K 
17: R5          Consolidated Statement of Comprehensive Operations  HTML     73K 
                (Unaudited)                                                      
18: R6          Consolidated Statement of Shareholders' Equity      HTML    208K 
                (Unaudited)                                                      
19: R7          Consolidated Statement of Shareholders' Equity      HTML     37K 
                (Unaudited) (Parenthetical)                                      
20: R8          Consolidated Statement of Cash Flows (Unaudited)    HTML    178K 
21: R9          The Company and Summary of Significant Accounting   HTML     76K 
                Policies                                                         
22: R10         Business Combination                                HTML     75K 
23: R11         Goodwill and Intangible Assets                      HTML    115K 
24: R12         Dotdash Meredith Restructuring Charges,             HTML     67K 
                Transaction-Related Expenses and Change-In-Control               
                Payments                                                         
25: R13         Financial Instruments and Fair Value Measurements   HTML    152K 
26: R14         Long-Term Debt                                      HTML     52K 
27: R15         Accumulated Other Comprehensive (Loss) Income       HTML     61K 
28: R16         Segment Information                                 HTML    394K 
29: R17         Pension and Postretirement Benefit Plans            HTML     66K 
30: R18         Income Taxes                                        HTML     41K 
31: R19         (Loss) Earnings Per Share                           HTML    122K 
32: R20         Discontinued Operations                             HTML     41K 
33: R21         Financial Statement Details                         HTML     88K 
34: R22         Contingencies                                       HTML     34K 
35: R23         Related Party Transactions                          HTML     38K 
36: R24         Subsequent Event                                    HTML     30K 
37: R25         The Company and Summary of Significant Accounting   HTML     62K 
                Policies (Policies)                                              
38: R26         The Company and Summary of Significant Accounting   HTML     45K 
                Policies (Tables)                                                
39: R27         Business Combination (Tables)                       HTML     70K 
40: R28         Goodwill and Intangible Assets (Tables)             HTML    120K 
41: R29         Dotdash Meredith Restructuring Charges,             HTML     62K 
                Transaction-Related Expenses and Change-In-Control               
                Payments (Tables)                                                
42: R30         Financial Instruments and Fair Value Measurements   HTML    153K 
                (Tables)                                                         
43: R31         Long-Term Debt (Tables)                             HTML     48K 
44: R32         Accumulated Other Comprehensive (Loss) Income       HTML     60K 
                (Tables)                                                         
45: R33         Segment Information (Tables)                        HTML    397K 
46: R34         Pension and Postretirement Benefit Plans (Tables)   HTML     60K 
47: R35         (Loss) Earnings Per Share (Tables)                  HTML    119K 
48: R36         Discontinued Operations (Tables)                    HTML     44K 
49: R37         Financial Statement Details (Tables)                HTML    107K 
50: R38         THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING   HTML     65K 
                POLICIES - Narrative (Details)                                   
51: R39         THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING   HTML     40K 
                POLICIES - Capitalized Contract Costs (Details)                  
52: R40         BUSINESS COMBINATION - Narrative (Details)          HTML     39K 
53: R41         BUSINESS COMBINATION - Purchase Price Allocation    HTML     38K 
                (Details)                                                        
54: R42         BUSINESS COMBINATION - Preliminary Estimated Fair   HTML     63K 
                Value of Assets Acquired and Liabilities Assumed                 
                (Details)                                                        
55: R43         BUSINESS COMBINATION - Preliminary Estimated Fair   HTML     64K 
                Value of Intangible Assets Acquired (Details)                    
56: R44         BUSINESS COMBINATION - Pro-Forma Financial          HTML     46K 
                Information (Details)                                            
57: R45         GOODWILL AND INTANGIBLE ASSETS - Summary (Details)  HTML     38K 
58: R46         GOODWILL AND INTANGIBLE ASSETS - Goodwill by        HTML     55K 
                Reportable Segment (Details)                                     
59: R47         GOODWILL AND INTANGIBLE ASSETS - Narrative          HTML     58K 
                (Details)                                                        
60: R48         GOODWILL AND INTANGIBLE ASSETS - Intangible Assets  HTML     63K 
                with Definite Lives (Details)                                    
61: R49         GOODWILL AND INTANGIBLE ASSETS - Expected           HTML     43K 
                Amortization of Intangible Assets (Details)                      
62: R50         DOTDASH MEREDITH RESTRUCTURING CHARGES,             HTML     58K 
                TRANSACTION-RELATED EXPENSES AND CHANGE-IN-CONTROL               
                PAYMENTS - Narrative (Details)                                   
63: R51         DOTDASH MEREDITH RESTRUCTURING CHARGES,             HTML     50K 
                TRANSACTION-RELATED EXPENSES AND CHANGE-IN-CONTROL               
                PAYMENTS - Restructuring Accrual and Related Costs               
                (Details)                                                        
64: R52         DOTDASH MEREDITH RESTRUCTURING CHARGES,             HTML     41K 
                TRANSACTION-RELATED EXPENSES AND CHANGE-IN-CONTROL               
                PAYMENTS - Allocation of Restructuring Costs                     
                (Details)                                                        
65: R53         DOTDASH MEREDITH RESTRUCTURING CHARGES,             HTML     36K 
                TRANSACTION-RELATED EXPENSES AND CHANGE-IN-CONTROL               
                PAYMENTS - Remaining Estimated Restructuring Costs               
                (Details)                                                        
66: R54         FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS   HTML     33K 
                - Fair Value of Marketable Securities (Details)                  
67: R55         FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS   HTML     73K 
                - Narrative (Details)                                            
68: R56         FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS   HTML     30K 
                - Investments in MGM Resorts International                       
                (Details)                                                        
69: R57         FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS   HTML     35K 
                - Long-term Investments (Details)                                
70: R58         FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS   HTML     43K 
                - Realized and Unrealized Gains and Losses                       
                (Details)                                                        
71: R59         FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS   HTML     72K 
                - Assets and Liabilities Measured at Fair Value on               
                a Recurring Basis (Details)                                      
72: R60         FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS   HTML     44K 
                - Changes in Level 3 Assets and Liabilities                      
                Measured at Fair Value on a Recurring Basis                      
                (Details)                                                        
73: R61         FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS   HTML     41K 
                - Carrying Value and Fair Value of Financial                     
                Instruments (Details)                                            
74: R62         LONG-TERM DEBT - Summary (Details)                  HTML     57K 
75: R63         LONG-TERM DEBT - Narrative (Details)                HTML     99K 
76: R64         Accumulated Other Comprehensive (Loss) Income       HTML     80K 
                (Details)                                                        
77: R65         SEGMENT INFORMATION - Revenue by Reportable         HTML     53K 
                Segment (Details)                                                
78: R66         SEGMENT INFORMATION - Revenue Disaggregated by      HTML    118K 
                Service (Details)                                                
79: R67         SEGMENT INFORMATION - Revenue and Long-Lived        HTML     46K 
                Assets (Details)                                                 
80: R68         SEGMENT INFORMATION - Operating Income (Loss) and   HTML     66K 
                Adjusted EBITDA (Details)                                        
81: R69         SEGMENT INFORMATION - Reconciliation of Adjusted    HTML    146K 
                EBITDA to Operating Income (Details)                             
82: R70         PENSION AND POSTRETIREMENT BENEFIT PLANS -          HTML     53K 
                Components of Net Periodic Benefit Costs (Details)               
83: R71         PENSION AND POSTRETIREMENT BENEFIT PLANS -          HTML     44K 
                Narrative (Details)                                              
84: R72         PENSION AND POSTRETIREMENT BENEFIT PLANS -          HTML     35K 
                Expected Return on Plan Assets (Details)                         
85: R73         INCOME TAXES - Narrative (Details)                  HTML     59K 
86: R74         (LOSS) EARNINGS PER SHARE - Summary (Details)       HTML    151K 
87: R75         DISCONTINUED OPERATIONS - Components of Earnings    HTML     73K 
                from Discontinued Operations (Details)                           
88: R76         FINANCIAL STATEMENT DETAILS - Cash, Cash            HTML     43K 
                Equivalents, and Restricted Cash (Details)                       
89: R77         FINANCIAL STATEMENT DETAILS - Allowance for Credit  HTML     38K 
                Loss (Details)                                                   
90: R78         FINANCIAL STATEMENT DETAILS - Accumulated           HTML     34K 
                Amortization and Depreciation (Details)                          
91: R79         FINANCIAL STATEMENT DETAILS - Other (Expense)       HTML     61K 
                Income, Net (Details)                                            
92: R80         RELATED PARTY TRANSACTIONS - Narrative (Details)    HTML     83K 
95: XML         IDEA XML File -- Filing Summary                      XML    179K 
93: XML         XBRL Instance -- iaci-20220930_htm                   XML   4.90M 
94: EXCEL       IDEA Workbook of Financial Reports                  XLSX    224K 
 9: EX-101.CAL  XBRL Calculations -- iaci-20220930_cal               XML    318K 
10: EX-101.DEF  XBRL Definitions -- iaci-20220930_def                XML   1.14M 
11: EX-101.LAB  XBRL Labels -- iaci-20220930_lab                     XML   2.24M 
12: EX-101.PRE  XBRL Presentations -- iaci-20220930_pre              XML   1.44M 
 8: EX-101.SCH  XBRL Schema -- iaci-20220930                         XSD    223K 
96: JSON        XBRL Instance as JSON Data -- MetaLinks              553±   860K 
97: ZIP         XBRL Zipped Folder -- 0001800227-22-000038-xbrl      Zip    883K 


‘EX-32.3’   —   Certification — §906 – SOA’02


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Exhibit 32.3

CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I, Christopher Halpin, certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350, that, to my knowledge:
(1)the Quarterly Report on Form 10-Q for the quarter ended September 30, 2022 of IAC Inc. (the "Report") which this statement accompanies fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)); and

(2)the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of IAC Inc.

Dated: November 9, 2022/s/ CHRISTOPHER HALPIN
 
Chief Financial Officer



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:11/9/228-K
For Period end:9/30/224
 List all Filings 


3 Previous Filings that this Filing References

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

 8/12/22  IAC Inc.                          8-K:5,9     8/11/22   12:306K                                   Toppan Merrill/FA
 5/26/21  IAC Inc.                          S-8 POS     5/26/21    4:138K                                   Toppan Merrill/FA
 7/02/20  IAC Inc.                          8-K:1,2,3,5 6/30/20   22:1.2M                                   Toppan Merrill/FA
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Filing Submission 0001800227-22-000038   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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