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Astronics Corp. – ‘10-Q’ for 10/1/22 – ‘EX-31.2’

On:  Tuesday, 11/15/22, at 4:20pm ET   ·   For:  10/1/22   ·   Accession #:  8063-22-59   ·   File #:  0-07087

Previous ‘10-Q’:  ‘10-Q’ on 8/11/22 for 7/2/22   ·   Next:  ‘10-Q’ on 5/10/23 for 4/1/23   ·   Latest:  ‘10-Q’ on 11/9/23 for 9/30/23   ·   3 References:   

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

11/15/22  Astronics Corp.                   10-Q       10/01/22   77:6.2M

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   1.36M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     24K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     24K 
 4: EX-32       Certification -- §906 - SOA'02                      HTML     22K 
10: R1          Cover                                               HTML     72K 
11: R2          Consolidated Condensed Balance Sheets               HTML    112K 
12: R3          Consolidated Condensed Statements of Operations     HTML     84K 
13: R4          Consolidated Condensed Statements of Comprehensive  HTML     46K 
                Loss                                                             
14: R5          Consolidated Condensed Statements of Cash Flows     HTML    119K 
15: R6          Consolidated Condensed Statements of Shareholders'  HTML     97K 
                Equity                                                           
16: R7          Basis of Presentation                               HTML     50K 
17: R8          Revenue                                             HTML     78K 
18: R9          Inventories                                         HTML     28K 
19: R10         Property, Plant and Equipment                       HTML     31K 
20: R11         Intangible Assets                                   HTML     52K 
21: R12         Goodwill                                            HTML     32K 
22: R13         Long-Term Debt and Notes Payable                    HTML     33K 
23: R14         Product Warranties                                  HTML     37K 
24: R15         Income Taxes                                        HTML     27K 
25: R16         Earnings Per Share                                  HTML     33K 
26: R17         Shareholders' Equity                                HTML     52K 
27: R18         Supplemental Retirement Plan and Related Post       HTML     40K 
                Retirement Benefits                                              
28: R19         Sales to Major Customers                            HTML     22K 
29: R20         Legal Proceedings                                   HTML     28K 
30: R21         Segment Information                                 HTML     74K 
31: R22         Fair Value                                          HTML     29K 
32: R23         Restructuring Charges                               HTML     29K 
33: R24         Subsequent Events                                   HTML     22K 
34: R25         Basis of Presentation (Policies)                    HTML     51K 
35: R26         Basis of Presentation (Tables)                      HTML     32K 
36: R27         Revenue (Tables)                                    HTML     75K 
37: R28         Inventories (Tables)                                HTML     29K 
38: R29         Property, Plant and Equipment (Tables)              HTML     31K 
39: R30         Intangible Assets (Tables)                          HTML     57K 
40: R31         Goodwill (Tables)                                   HTML     33K 
41: R32         Product Warranties (Tables)                         HTML     37K 
42: R33         Earnings Per Share (Tables)                         HTML     30K 
43: R34         Shareholders' Equity (Tables)                       HTML     49K 
44: R35         Supplemental Retirement Plan and Related Post       HTML     35K 
                Retirement Benefits (Tables)                                     
45: R36         Segment Information (Tables)                        HTML     71K 
46: R37         Restructuring Charges (Tables)                      HTML     27K 
47: R38         Basis of Presentation - Narrative (Details)         HTML     50K 
48: R39         Basis of Presentation - COVID-19 Related            HTML     27K 
                Government Assistance (Details)                                  
49: R40         Revenue - Narrative (Details)                       HTML     32K 
50: R41         Revenue - Summary of Contract Assets and            HTML     25K 
                Liabilities (Details)                                            
51: R42         Revenue - Revenue Disaggregated by Market           HTML     42K 
                (Details)                                                        
52: R43         Revenue - Disaggregated by Product Lines (Details)  HTML     44K 
53: R44         Inventories - Summary of Inventories (Details)      HTML     30K 
54: R45         Property, Plant and Equipment - Summary of          HTML     37K 
                Property, Plant and Equipment (Details)                          
55: R46         Intangible Assets - Summary of Acquired Intangible  HTML     41K 
                Assets (Details)                                                 
56: R47         Intangible Assets - Summary of Amortization         HTML     23K 
                Expense for Acquired Intangibles (Details)                       
57: R48         Intangible Assets - Summary of Future Amortization  HTML     33K 
                Expense for Intangible Assets (Details)                          
58: R49         Goodwill - Summary of Changes in Carrying Amount    HTML     32K 
                of Goodwill (Details)                                            
59: R50         Long-Term Debt and Notes Payable (Details)          HTML     76K 
60: R51         Product Warranties - Narrative (Details)            HTML     25K 
61: R52         Product Warranties - Summary of Activity in         HTML     30K 
                Warranty Accrual (Details)                                       
62: R53         Income Taxes (Details)                              HTML     22K 
63: R54         Earnings Per Share - Earnings Per Share             HTML     37K 
                Computations (Details)                                           
64: R55         Shareholders' Equity - Narrative (Details)          HTML     27K 
65: R56         Shareholders' Equity - Comprehensive Loss and       HTML     37K 
                Accumulated Other Comprehensive Loss (Details)                   
66: R57         Shareholders' Equity - Components of Other          HTML     36K 
                Comprehensive (Loss) Income (Details)                            
67: R58         Supplemental Retirement Plan and Related Post       HTML     41K 
                Retirement Benefits - Summary of the Components of               
                Net Periodic Cost (Details)                                      
68: R59         Legal Proceedings - Narrative (Details)             HTML     47K 
69: R60         Segment Information - Summary of Segment Reporting  HTML     83K 
                Information (Details)                                            
70: R61         Fair Value (Details)                                HTML     38K 
71: R62         Restructuring Charges - Narrative (Details)         HTML     35K 
72: R63         Restructuring Charges - Beginning and Ending        HTML     28K 
                Liability for Restructuring Charges (Details)                    
75: XML         IDEA XML File -- Filing Summary                      XML    136K 
73: XML         XBRL Instance -- atro-20221001_htm                   XML   1.68M 
74: EXCEL       IDEA Workbook of Financial Reports                  XLSX    123K 
 6: EX-101.CAL  XBRL Calculations -- atro-20221001_cal               XML    134K 
 7: EX-101.DEF  XBRL Definitions -- atro-20221001_def                XML    415K 
 8: EX-101.LAB  XBRL Labels -- atro-20221001_lab                     XML   1.22M 
 9: EX-101.PRE  XBRL Presentations -- atro-20221001_pre              XML    707K 
 5: EX-101.SCH  XBRL Schema -- atro-20221001                         XSD    133K 
76: JSON        XBRL Instance as JSON Data -- MetaLinks              353±   512K 
77: ZIP         XBRL Zipped Folder -- 0000008063-22-000059-xbrl      Zip    309K 


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


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Exhibit 31.2
SECTION 302 CERTIFICATION
Certification of Chief Financial Officer pursuant to Exchange Act Rule 13a-14(a) as adopted pursuant to
Section 302 of the Sarbanes-Oxley Act of 2002
I, David C. Burney, Chief Financial Officer, certify that:
 
1.I have reviewed this quarterly report on Form 10-Q of Astronics 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 registrant's board of directors (or persons performing 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: 11/15/2022
Chief Financial Officer



3 Previous Filings that this Filing References

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

11/15/22  Astronics Corp.                   8-K:1,2,9  11/14/22   12:1.2M
10/24/22  Astronics Corp.                   8-K:1,2    10/21/22   11:232K
 8/10/22  Astronics Corp.                   8-K:1,2,9   8/09/22   12:659K
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Filing Submission 0000008063-22-000059   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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