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Academy Sports & Outdoors, Inc. – ‘10-Q’ for 7/30/22 – ‘EX-31.2’

On:  Wednesday, 9/7/22, at 4:05pm ET   ·   For:  7/30/22   ·   Accession #:  1817358-22-158   ·   File #:  1-39589

Previous ‘10-Q’:  ‘10-Q’ on 6/7/22 for 4/30/22   ·   Next:  ‘10-Q’ on 12/7/22 for 10/29/22   ·   Latest:  ‘10-Q’ on 11/30/23 for 10/28/23   ·   3 References:   

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

 9/07/22  Academy Sports & Outdoors, Inc.   10-Q        7/30/22   65:6M

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.47M 
 2: EX-10.1     Material Contract                                   HTML     31K 
 3: EX-10.2     Material Contract                                   HTML     39K 
 4: EX-10.3     Material Contract                                   HTML    183K 
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     23K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     23K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     20K 
 8: EX-32.2     Certification -- §906 - SOA'02                      HTML     20K 
14: R1          Cover                                               HTML     70K 
15: R2          Consolidated Balance Sheets                         HTML    125K 
16: R3          Consolidated Balance Sheets (Parenthetical)         HTML     39K 
17: R4          Consolidated Statements of Income                   HTML     89K 
18: R5          Consolidated Statements of Comprehensive Income     HTML     39K 
19: R6          Consolidated Statements of Stockholders' Equity     HTML     98K 
20: R7          Consolidated Statements of Stockholders' Equity     HTML     23K 
                (Parenthetical)                                                  
21: R8          Consolidated Statements of Cash Flows               HTML    119K 
22: R9          Nature of Operations                                HTML     27K 
23: R10         Summary of Significant Accounting Policies          HTML     29K 
24: R11         Net Sales                                           HTML     61K 
25: R12         Long-Term Debt                                      HTML     45K 
26: R13         Derivative Financial Instruments                    HTML     34K 
27: R14         Fair Value Measurements                             HTML     26K 
28: R15         Property and Equipment                              HTML     37K 
29: R16         Accrued Expenses and Other Current Liabilities      HTML     40K 
30: R17         Share-Based Compensation                            HTML     42K 
31: R18         Earnings per Common Share                           HTML     50K 
32: R19         Related Party Transactions                          HTML     22K 
33: R20         Commitments and Contingencies                       HTML     25K 
34: R21         Subsequent Events                                   HTML     21K 
35: R22         Summary of Significant Accounting Policies          HTML     33K 
                (Policies)                                                       
36: R23         Net Sales (Tables)                                  HTML     60K 
37: R24         Long-Term Debt (Tables)                             HTML     39K 
38: R25         Derivative Financial Instruments (Tables)           HTML     32K 
39: R26         Property and Equipment (Tables)                     HTML     35K 
40: R27         Accrued Expenses and Other Current Liabilities      HTML     62K 
                (Tables)                                                         
41: R28         Share-Based Compensation (Tables)                   HTML     41K 
42: R29         Earnings per Common Share (Tables)                  HTML     49K 
43: R30         Nature of Operations (Details)                      HTML     53K 
44: R31         Summary of Significant Accounting Policies          HTML     31K 
                (Details)                                                        
45: R32         Net Sales - Disaggregation of Revenue (Details)     HTML     44K 
46: R33         Net Sales - Gift Card Liability (Details)           HTML     29K 
47: R34         Long-Term Debt - Schedule of Long-Term Debt         HTML     40K 
                (Details)                                                        
48: R35         Long-Term Debt - Additional Detail (Details)        HTML    101K 
49: R36         Derivative Financial Instruments - Impact of Gains  HTML     35K 
                and Losses Related to Interest Rate Swaps                        
                (Details)                                                        
50: R37         Fair Value Measurements - Additional Information    HTML     25K 
                (Details)                                                        
51: R38         Property and Equipment (Details)                    HTML     42K 
52: R39         Accrued Expenses and Other Current Liabilities      HTML     44K 
                (Details)                                                        
53: R40         Share-Based Compensation - Additional Information   HTML     41K 
                (Details)                                                        
54: R41         Share-Based Compensation - Assumptions and Grant    HTML     35K 
                Date Fair Values for Options Granted (Details)                   
55: R42         Share-Based Compensation - Units Granted (Details)  HTML     36K 
56: R43         Share-Based Compensation - Unrecognized             HTML     31K 
                Compensation Cost (Details)                                      
57: R44         Earnings per Common Share (Details)                 HTML     68K 
58: R45         Related Party Transactions (Details)                HTML     26K 
59: R46         Commitments and Contingencies (Details)             HTML     31K 
60: R47         Subsequent Events (Details)                         HTML     22K 
63: XML         IDEA XML File -- Filing Summary                      XML    107K 
61: XML         XBRL Instance -- aso-20220730_htm                    XML   1.33M 
62: EXCEL       IDEA Workbook of Financial Reports                  XLSX    101K 
10: EX-101.CAL  XBRL Calculations -- aso-20220730_cal                XML    132K 
11: EX-101.DEF  XBRL Definitions -- aso-20220730_def                 XML    359K 
12: EX-101.LAB  XBRL Labels -- aso-20220730_lab                      XML   1.09M 
13: EX-101.PRE  XBRL Presentations -- aso-20220730_pre               XML    642K 
 9: EX-101.SCH  XBRL Schema -- aso-20220730                          XSD    101K 
64: JSON        XBRL Instance as JSON Data -- MetaLinks              285±   417K 
65: ZIP         XBRL Zipped Folder -- 0001817358-22-000158-xbrl      Zip    387K 


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


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Exhibit 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

I, Michael P. Mullican, certify that:
1.I have reviewed this Quarterly Report on Form 10-Q for the quarterly period ended July 30, 2022 (this “Report”) of Academy Sports and Outdoors, Inc. (the “Registrant”);
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 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.

/s/Date:
Executive Vice President and Chief Financial Officer
(principal financial officer)



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:9/7/228-K
For Period end:7/30/22
 List all Filings 


2 Subsequent Filings that Reference this Filing

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

 3/21/24  Academy Sports & Outdoors, Inc.   10-K        2/03/24  100:10M
 3/16/23  Academy Sports & Outdoors, Inc.   10-K        1/28/23   90:11M


1 Previous Filing that this Filing References

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

10/06/20  Academy Sports & Outdoors, Inc.   8-K:1,3,5,8 9/30/20    6:627K                                   Donnelley … Solutions/FA
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Filing Submission 0001817358-22-000158   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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