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Mission Produce, Inc. – ‘10-Q’ for 7/31/22 – ‘EX-31.2’

On:  Thursday, 9/8/22, at 4:38pm ET   ·   For:  7/31/22   ·   Accession #:  1802974-22-29   ·   File #:  1-39561

Previous ‘10-Q’:  ‘10-Q’ on 6/8/22 for 4/30/22   ·   Next:  ‘10-Q’ on 3/9/23 for 1/31/23   ·   Latest:  ‘10-Q’ on 3/11/24 for 1/31/24   ·   1 Reference:  To:  Mission Produce, Inc. – ‘8-K’ on 10/7/20 for 10/5/20

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

 9/08/22  Mission Produce, Inc.             10-Q        7/31/22   66:6.8M

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.69M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     23K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     23K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     20K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     20K 
11: R1          Cover                                               HTML     71K 
12: R2          Condensed Consolidated Balance Sheets (Unaudited)   HTML    166K 
13: R3          Condensed Consolidated Balance Sheets (Unaudited)   HTML     30K 
                (Parenthetical)                                                  
14: R4          Condensed Consolidated Statements of Income         HTML    102K 
                (Unaudited)                                                      
15: R5          Condensed Consolidated Statements of Comprehensive  HTML     47K 
                Income (Unaudited)                                               
16: R6          Condensed Consolidated Statements of Changes in     HTML     88K 
                Equity (Unaudited)                                               
17: R7          Condensed Consolidated Statements of Cash Flow      HTML    147K 
                (Unaudited)                                                      
18: R8          General                                             HTML     27K 
19: R9          Business Combination with Moruga                    HTML     34K 
20: R10         Inventory                                           HTML     27K 
21: R11         Goodwill and Intangible Asset, net                  HTML     39K 
22: R12         Details of Certain Account Balances                 HTML     45K 
23: R13         Debt                                                HTML     39K 
24: R14         Commitment and Contingencies                        HTML     23K 
25: R15         Income Taxes                                        HTML     25K 
26: R16         Fair Value Measurements                             HTML     46K 
27: R17         Earnings Per Share                                  HTML     48K 
28: R18         Related Party Transactions                          HTML     95K 
29: R19         Segment and Revenue Information                     HTML    136K 
30: R20         General (Policies)                                  HTML     29K 
31: R21         Business Combination with Moruga (Tables)           HTML     29K 
32: R22         Inventory (Tables)                                  HTML     28K 
33: R23         Goodwill and Intangible Asset, net (Tables)         HTML     45K 
34: R24         Details of Certain Account Balances (Tables)        HTML     47K 
35: R25         Debt (Tables)                                       HTML     37K 
36: R26         Fair Value Measurements (Tables)                    HTML     44K 
37: R27         Earnings Per Share (Tables)                         HTML     50K 
38: R28         Related Party Transactions (Tables)                 HTML     93K 
39: R29         Segment and Revenue Information (Tables)            HTML    131K 
40: R30         General (Details)                                   HTML     25K 
41: R31         Business Combination with Moruga - Narrative        HTML     59K 
                (Details)                                                        
42: R32         Business Combination with Moruga - Preliminary      HTML     54K 
                Fair Value Allocation of Moruga (Details)                        
43: R33         Inventory - Major Classes of Inventory (Details)    HTML     30K 
44: R34         Goodwill and Intangible Asset, net - Goodwill       HTML     30K 
                (Details)                                                        
45: R35         Goodwill and Intangible Asset, net - Intangible     HTML     25K 
                asset, net (Details)                                             
46: R36         Goodwill and Intangible Asset, net - Narrative      HTML     23K 
                (Details)                                                        
47: R37         Goodwill and Intangible Asset, net - Estimated      HTML     25K 
                annual amortization expense (Details)                            
48: R38         Details of Certain Account Balances - Accrued       HTML     37K 
                expenses (Details)                                               
49: R39         Details of Certain Account Balances - Other income  HTML     29K 
                (Expense), Net (Details)                                         
50: R40         Debt - Long Term Debt Under Credit Facility         HTML     46K 
                (Details)                                                        
51: R41         Debt - Narrative (Details)                          HTML     30K 
52: R42         Commitment and Contingencies (Details)              HTML     23K 
53: R43         Income Taxes (Details)                              HTML     25K 
54: R44         Fair Value Measurements - Financial Assets and      HTML     41K 
                Liabilities Measured and Recorded at Fair Value on               
                a Recurring Basis (Details)                                      
55: R45         Earnings Per Share - Schedule of Basic and Diluted  HTML     59K 
                Earnings Per Share (Details)                                     
56: R46         Earnings Per Share - Awards Excluded from           HTML     26K 
                Computation of Diluted EPS (Details)                             
57: R47         Related Party Transactions - Balance Sheet          HTML     46K 
                (Details)                                                        
58: R48         Related Party Transactions - Statement of           HTML     55K 
                Comprehensive (Loss) Income (Details)                            
59: R49         Segment and Revenue Information - Narrative         HTML     23K 
                (Details)                                                        
60: R50         Segment and Revenue Information - Net Sales by      HTML     70K 
                Segment (Details)                                                
61: R51         Segment and Revenue Information - Adjustments for   HTML     82K 
                EBITDA by Segment (Details)                                      
64: XML         IDEA XML File -- Filing Summary                      XML    114K 
62: XML         XBRL Instance -- avo-20220731_htm                    XML   1.94M 
63: EXCEL       IDEA Workbook of Financial Reports                  XLSX    102K 
 7: EX-101.CAL  XBRL Calculations -- avo-20220731_cal                XML    224K 
 8: EX-101.DEF  XBRL Definitions -- avo-20220731_def                 XML    342K 
 9: EX-101.LAB  XBRL Labels -- avo-20220731_lab                      XML   1.13M 
10: EX-101.PRE  XBRL Presentations -- avo-20220731_pre               XML    671K 
 6: EX-101.SCH  XBRL Schema -- avo-20220731                          XSD    114K 
65: JSON        XBRL Instance as JSON Data -- MetaLinks              330±   495K 
66: ZIP         XBRL Zipped Folder -- 0001802974-22-000029-xbrl      Zip    318K 


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


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



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Exhibit 31.2
CERTIFICATION OF CHIEF FINANCIAL OFFICER
PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, Bryan E. Giles, certify that:
1.I have reviewed this quarterly report on Form 10-Q of Mission Produce, Inc.;
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(s) 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(s) 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.

/s/ Bryan E. Giles
Chief Financial Officer
Date: September 8, 2022


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:9/8/228-K
For Period end:7/31/22
 List all Filings 


1 Previous Filing that this Filing References

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

10/07/20  Mission Produce, Inc.             8-K:5,8,9  10/05/20    3:217K                                   Donnelley … Solutions/FA
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Filing Submission 0001802974-22-000029   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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