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J.M. Smucker Co. – ‘10-Q’ for 7/31/22 – ‘EX-31.2’

On:  Tuesday, 8/23/22, at 4:32pm ET   ·   For:  7/31/22   ·   Accession #:  91419-22-96   ·   File #:  1-05111

Previous ‘10-Q’:  ‘10-Q’ on 3/1/22 for 1/31/22   ·   Next:  ‘10-Q’ on 11/21/22 for 10/31/22   ·   Latest:  ‘10-Q’ on 2/27/24 for 1/31/24   ·   5 References:   

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

 8/23/22  J.M. Smucker Co.                  10-Q        7/31/22   83:8.2M

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.54M 
 2: EX-3.1      Articles of Incorporation/Organization or Bylaws    HTML     67K 
 3: EX-10.1     Material Contract                                   HTML     81K 
 4: EX-10.2     Material Contract                                   HTML     75K 
 5: EX-10.3     Material Contract                                   HTML    103K 
 6: EX-10.4     Material Contract                                   HTML     81K 
 7: EX-10.5     Material Contract                                   HTML     76K 
 8: EX-10.6     Material Contract                                   HTML     75K 
 9: EX-31.1     Certification -- §302 - SOA'02                      HTML     26K 
10: EX-31.2     Certification -- §302 - SOA'02                      HTML     26K 
11: EX-32       Certification -- §906 - SOA'02                      HTML     23K 
17: R1          Document and Entity Information                     HTML     73K 
18: R2          Condensed Statements of Consolidated Income         HTML     90K 
                (Unaudited)                                                      
19: R3          Condensed Statements of Consolidated Comprehensive  HTML     53K 
                Income (Unaudited)                                               
20: R4          Condensed Consolidated Balance Sheets (Unaudited)   HTML    159K 
21: R5          Condensed Statements of Consolidated Cash Flows     HTML    106K 
                (Unaudited)                                                      
22: R6          Condensed Statements of Consolidated Shareholders'  HTML     68K 
                Equity (Unaudited)                                               
23: R7          Condensed Statements of Consolidated Shareholders'  HTML     23K 
                Equity (Unaudited) (Parentheticals)                              
24: R8          Basis of Presentation                               HTML     24K 
25: R9          Recently Issued Accounting Standards                HTML     33K 
26: R10         Integration and Restructuring Costs                 HTML     37K 
27: R11         Divestitures                                        HTML     27K 
28: R12         Reportable Segments                                 HTML     97K 
29: R13         Earnings per Share                                  HTML     43K 
30: R14         Debt and Financing Arrangements                     HTML     52K 
31: R15         Pensions and Other Postretirement Benefits          HTML     45K 
32: R16         Derivative Financial Instruments                    HTML     83K 
33: R17         Other Financial Instruments and Fair Value          HTML     75K 
                Measurements                                                     
34: R18         Leases                                              HTML     81K 
35: R19         Income Taxes                                        HTML     26K 
36: R20         Accumulated Other Comprehensive Income (Loss)       HTML     61K 
37: R21         Contingencies                                       HTML     30K 
38: R22         Common Shares                                       HTML     27K 
39: R23         Recently Issued Accounting Standards (Policies)     HTML     24K 
40: R24         Integration and Restructuring Costs (Tables)        HTML     32K 
41: R25         Reportable Segments (Tables)                        HTML     90K 
42: R26         Earnings per Share (Tables)                         HTML     61K 
43: R27         Debt and Financing Arrangements (Tables)            HTML     48K 
44: R28         Pensions and Other Postretirement Benefits          HTML     41K 
                (Tables)                                                         
45: R29         Derivative Financial Instruments (Tables)           HTML     83K 
46: R30         Other Financial Instruments and Fair Value          HTML     76K 
                Measurements (Tables)                                            
47: R31         Leases (Tables)                                     HTML    101K 
48: R32         Accumulated Other Comprehensive Income (Loss)       HTML     60K 
                (Tables)                                                         
49: R33         Common Shares (Tables)                              HTML     26K 
50: R34         Integration and Restructuring Costs (Details)       HTML     43K 
51: R35         Divestitures (Details Textual)                      HTML     44K 
52: R36         Reportable Segments (Details)                       HTML     67K 
53: R37         Reportable Segments (Details 1)                     HTML     34K 
54: R38         Reportable Segments (Details 2)                     HTML     65K 
55: R39         Reportable Segments (Details Textual)               HTML     24K 
56: R40         Earnings per Share (Details)                        HTML     65K 
57: R41         Earnings Per Share (Details 1)                      HTML     53K 
58: R42         Debt and Financing Arrangements (Details)           HTML     57K 
59: R43         Debt and Financing Arrangements (Details Textual)   HTML     42K 
60: R44         Pensions and Other Postretirement Benefits          HTML     55K 
                (Details)                                                        
61: R45         Derivative Financial Instruments (Details)          HTML     26K 
62: R46         Derivative Financial Instruments (Details 1)        HTML     48K 
63: R47         Derivative Financial Instruments (Details 2)        HTML     28K 
64: R48         Derivative Financial Instruments (Details 3)        HTML     27K 
65: R49         Derivative Financial Instruments (Details 4)        HTML     37K 
66: R50         Derivative Financial Instruments (Details Textual)  HTML     61K 
67: R51         Other Financial Instruments and Fair Value          HTML     35K 
                Measurements (Details)                                           
68: R52         Other Financial Instruments and Fair Value          HTML     71K 
                Measurements (Details 1)                                         
69: R53         Other Financial Instruments and Fair Value          HTML     31K 
                Measurements (Details Textual)                                   
70: R54         Leases (Details)                                    HTML     50K 
71: R55         Leases (Details 1)                                  HTML     38K 
72: R56         Leases (Details 2)                                  HTML     32K 
73: R57         Leases (Details 3)                                  HTML     61K 
74: R58         Leases (Details 4)                                  HTML     30K 
75: R59         Income Taxes (Details Textual)                      HTML     32K 
76: R60         Accumulated Other Comprehensive Income (Loss)       HTML     54K 
                (Details)                                                        
77: R61         Contingencies (Details Textual)                     HTML     26K 
78: R62         Common Shares (Details)                             HTML     36K 
81: XML         IDEA XML File -- Filing Summary                      XML    140K 
79: XML         XBRL Instance -- sjm-20220731_htm                    XML   2.16M 
80: EXCEL       IDEA Workbook of Financial Reports                  XLSX    122K 
13: EX-101.CAL  XBRL Calculations -- sjm-20220731_cal                XML    194K 
14: EX-101.DEF  XBRL Definitions -- sjm-20220731_def                 XML    472K 
15: EX-101.LAB  XBRL Labels -- sjm-20220731_lab                      XML   1.49M 
16: EX-101.PRE  XBRL Presentations -- sjm-20220731_pre               XML    825K 
12: EX-101.SCH  XBRL Schema -- sjm-20220731                          XSD    145K 
82: JSON        XBRL Instance as JSON Data -- MetaLinks              405±   589K 
83: ZIP         XBRL Zipped Folder -- 0000091419-22-000096-xbrl      Zip    471K 


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


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Exhibit 31.2
RULE 13a-14(a)/15d-14(a) CERTIFICATIONS
I, Tucker H. Marshall, Chief Financial Officer of The J. M. Smucker Company, certify that:
(1)I have reviewed this quarterly report on Form 10-Q of The J. M. Smucker Company;
(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: August 23, 2022

/s/ Tucker H. Marshall
Name:
Title:Chief Financial Officer



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:8/23/228-K
For Period end:7/31/22
 List all Filings 


4 Subsequent Filings that Reference this Filing

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

10/27/23  J.M. Smucker Co.                  S-4/A                  4:2.1M                                   Donnelley … Solutions/FA
10/24/23  J.M. Smucker Co.                  S-4/A                  4:2.1M                                   Donnelley … Solutions/FA
10/10/23  J.M. Smucker Co.                  S-4                   11:2.4M                                   Donnelley … Solutions/FA
 6/20/23  J.M. Smucker Co.                  10-K        4/30/23  116:18M


1 Previous Filing that this Filing References

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

 6/23/22  J.M. Smucker Co.                  8-K:5,8,9   6/23/22   13:380K
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Filing Submission 0000091419-22-000096   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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