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MSC Industrial Direct Co. Inc. – ‘10-K’ for 9/2/23 – ‘EX-31.2’

On:  Wednesday, 10/25/23, at 2:39pm ET   ·   For:  9/2/23   ·   Accession #:  1003078-23-102   ·   File #:  1-14130

Previous ‘10-K’:  ‘10-K’ on 10/20/22 for 9/3/22   ·   Latest ‘10-K’:  This Filing   ·   23 References:   

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

10/25/23  MSC Industrial Direct Co. Inc.    10-K        9/02/23  102:10M

Annual Report   —   Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.67M 
 2: EX-10.18    Material Contract                                   HTML     43K 
 3: EX-19.1     Report Furnished to Security Holders                HTML     97K 
 4: EX-21.1     Subsidiaries List                                   HTML     32K 
 5: EX-23.1     Consent of Expert or Counsel                        HTML     28K 
10: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     40K 
                Awarded Compensation                                             
 6: EX-31.1     Certification -- §302 - SOA'02                      HTML     31K 
 7: EX-31.2     Certification -- §302 - SOA'02                      HTML     31K 
 8: EX-32.1     Certification -- §906 - SOA'02                      HTML     28K 
 9: EX-32.2     Certification -- §906 - SOA'02                      HTML     28K 
16: R1          Cover                                               HTML     98K 
17: R2          Audit Information                                   HTML     32K 
18: R3          Consolidated Balance Sheets                         HTML    155K 
19: R4          Consolidated Balance Sheets (Parenthetical)         HTML     56K 
20: R5          Consolidated Statements Of Income                   HTML    124K 
21: R6          Consolidated Statements Of Comprehensive Income     HTML     61K 
22: R7          Consolidated Statements Of Comprehensive Income     HTML     31K 
                (Parenthetical)                                                  
23: R8          Consolidated Statements Of Shareholders' Equity     HTML    118K 
24: R9          Consolidated Statements Of Cash Flows               HTML    141K 
25: R10         Business And Summary Of Significant Accounting      HTML     94K 
                Policies                                                         
26: R11         Revenue                                             HTML     66K 
27: R12         Fair Value                                          HTML     34K 
28: R13         Net Income Per Share                                HTML     47K 
29: R14         Accounts Receivable                                 HTML     40K 
30: R15         Business Combinations                               HTML     43K 
31: R16         Property, Plant And Equipment                       HTML     41K 
32: R17         Income Taxes                                        HTML     91K 
33: R18         Accrued Liabilities                                 HTML     40K 
34: R19         Debt                                                HTML     67K 
35: R20         Leases                                              HTML    153K 
36: R21         Shareholders' Equity                                HTML     39K 
37: R22         Associate Benefit Plans                             HTML     75K 
38: R23         Restructuring and Other Costs                       HTML     53K 
39: R24         Asset Impairments                                   HTML     32K 
40: R25         Commitments And Contingencies                       HTML     31K 
41: R26         Subsequent Events                                   HTML     34K 
42: R27         Schedule II - Valuation And Qualifying Accounts     HTML     47K 
43: R28         Pay vs Performance Disclosure                       HTML     39K 
44: R29         Insider Trading Arrangements                        HTML     48K 
45: R30         Business And Summary Of Significant Accounting      HTML    125K 
                Policies (Policy)                                                
46: R31         Business And Summary Of Significant Accounting      HTML     62K 
                Policies (Tables)                                                
47: R32         Revenue (Tables)                                    HTML     58K 
48: R33         Net Income Per Share (Tables)                       HTML     45K 
49: R34         Accounts Receivable (Tables)                        HTML     34K 
50: R35         Business Combinations (Tables)                      HTML     36K 
51: R36         Property, Plant And Equipment (Tables)              HTML     40K 
52: R37         Income Taxes (Tables)                               HTML     94K 
53: R38         Accrued Liabilities (Tables)                        HTML     40K 
54: R39         Debt (Tables)                                       HTML     54K 
55: R40         Leases (Tables)                                     HTML     92K 
56: R41         Associate Benefit Plans (Tables)                    HTML     70K 
57: R42         Restructuring and Other Costs (Tables)              HTML     54K 
58: R43         Business And Summary Of Significant Accounting      HTML     88K 
                Policies - Narrative (Details)                                   
59: R44         Business And Summary Of Significant Accounting      HTML     44K 
                Policies - Change in the Carrying Amount of                      
                Goodwill (Details)                                               
60: R45         Business And Summary Of Significant Accounting      HTML     48K 
                Policies Components of Other Intangible Assets                   
                (Details)                                                        
61: R46         Business And Summary Of Significant Accounting      HTML     38K 
                Policies - Schedule of Estimated Amortization                    
                Expense (Details)                                                
62: R47         Revenue - Narrative (Details)                       HTML     49K 
63: R48         Revenue - Schedule of Disaggregation of Revenue     HTML     68K 
                (Details)                                                        
64: R49         Fair Value (Details)                                HTML     39K 
65: R50         Net Income Per Share - Narrative (Details)          HTML     33K 
66: R51         Net Income Per Share - Computation Of Basic And     HTML     61K 
                Diluted Net Income Per Common Share Under Treasury               
                Stock Method (Details)                                           
67: R52         Accounts Receivable - Accounts Receivables          HTML     34K 
                (Details)                                                        
68: R53         Accounts Receivable - Narrative (Details)           HTML     42K 
69: R54         Business Combinations - Narrative (Details)         HTML     80K 
70: R55         Business Combinations - Summary of Purchase Price   HTML     57K 
                Allocation (Details)                                             
71: R56         Property, Plant And Equipment - Summary of          HTML     57K 
                Property, Plant and Equipment (Details)                          
72: R57         Property, Plant And Equipment - Narrative           HTML     43K 
                (Details)                                                        
73: R58         Income Taxes - Components of Income Before          HTML     37K 
                Provision for Income Taxes (Details)                             
74: R59         Income Taxes (Provision For Income Taxes)           HTML     53K 
                (Details)                                                        
75: R60         Income Taxes - Components f Deferred Tax Assets     HTML     60K 
                and Liabilities (Details)                                        
76: R61         Income Taxes - Reconciliation of Statutory Federal  HTML     37K 
                Income Tax Rate to Effective Tax Rate (Details)                  
77: R62         Income Taxes - Changes In Gross Unrecognized Tax    HTML     41K 
                Benefits (Details)                                               
78: R63         Income Taxes - Narrative (Details)                  HTML     41K 
79: R64         Accrued Liabilities - Schedule of Accrued           HTML     49K 
                Liabilities (Details)                                            
80: R65         Debt - Schedule of Debt (Details)                   HTML     91K 
81: R66         Debt - Narrative (Details)                          HTML    107K 
82: R67         Debt - Schedule Of Maturities of Debt (Details)     HTML     46K 
83: R68         Leases - Components of lease cost (Details)         HTML     40K 
84: R69         Leases - Supplemental Balance Sheet Information     HTML     63K 
                (Details)                                                        
85: R70         Leases - Supplemental Cash Flow Information         HTML     38K 
                (Details)                                                        
86: R71         Leases - Schedule of Future Lease Payments          HTML     89K 
                (Details)                                                        
87: R72         Shareholders' Equity (Details)                      HTML     67K 
88: R73         Associate Benefit Plans - Schedule of Stock-Based   HTML     42K 
                Compensation Expense (Details)                                   
89: R74         Associate Benefit Plans - Narrative (Details)       HTML    103K 
90: R75         Associate Benefit Plans - Summary Of Stock Option   HTML     55K 
                Activity (Details)                                               
91: R76         Associate Benefit Plans - Summary of Performance    HTML     60K 
                Share Unit Activity (Details)                                    
92: R77         Associate Benefit Plans - Summary of Non-Vested     HTML     53K 
                Restricted Stock Unit Award Activity (Details)                   
93: R78         Restructuring and Other Costs - Schedule of         HTML     38K 
                Restructuring Charges (Details)                                  
94: R79         Restructuring and Other Costs - Summary of          HTML     43K 
                Restructuring Related Liabilities (Details)                      
95: R80         Asset Impairments (Details)                         HTML     39K 
96: R81         Subsequent Events (Details)                         HTML     50K 
97: R82         Schedule II - Valuation And Qualifying Accounts     HTML     37K 
                (Details)                                                        
100: XML         IDEA XML File -- Filing Summary                      XML    177K  
98: XML         XBRL Instance -- msm-20230902_htm                    XML   1.96M 
99: EXCEL       IDEA Workbook of Financial Report Info              XLSX    193K 
12: EX-101.CAL  XBRL Calculations -- msm-20230902_cal                XML    332K 
13: EX-101.DEF  XBRL Definitions -- msm-20230902_def                 XML    762K 
14: EX-101.LAB  XBRL Labels -- msm-20230902_lab                      XML   2.40M 
15: EX-101.PRE  XBRL Presentations -- msm-20230902_pre               XML   1.39M 
11: EX-101.SCH  XBRL Schema -- msm-20230902                          XSD    212K 
101: JSON        XBRL Instance as JSON Data -- MetaLinks              637±   943K  
102: ZIP         XBRL Zipped Folder -- 0001003078-23-000102-xbrl      Zip    722K  


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


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EXHIBIT 31.2
CERTIFICATIONS
I, Kristen Actis-Grande, certify that:
1.I have reviewed this Annual Report on Form 10-K of MSC Industrial Direct Co., 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 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 changes 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.
Executive Vice President and Chief Financial Officer
(Principal Financial Officer and Principal Accounting Officer)


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:10/25/238-K
For Period end:9/2/23
 List all Filings 


23 Previous Filings that this Filing References

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

10/05/23  MSC Industrial Direct Co. Inc.    8-K:1,3,5,710/04/23   15:650K                                   Toppan Merrill/FA
 6/29/23  MSC Industrial Direct Co. Inc.    10-Q        6/03/23   66:6.7M
 6/21/23  MSC Industrial Direct Co. Inc.    8-K:1,7,9   6/20/23   12:1M                                     Toppan Merrill/FA
 1/26/23  MSC Industrial Direct Co. Inc.    8-K:5,9     1/25/23   11:650K
12/20/22  MSC Industrial Direct Co. Inc.    8-K:1,2,9  12/19/22   12:4.2M
 9/16/22  MSC Industrial Direct Co. Inc.    8-K:5,7,9   9/16/22   12:307K
 9/07/22  MSC Industrial Direct Co. Inc.    8-K/A:5,9   7/18/22   11:284K
 8/30/21  MSC Industrial Direct Co. Inc.    8-K:1,2,9   8/24/21   11:1.4M
 4/07/21  MSC Industrial Direct Co. Inc.    10-Q        2/27/21   70:11M
 8/31/20  MSC Industrial Direct Co. Inc.    8-K:5,7,9   8/31/20   12:278K
 7/08/20  MSC Industrial Direct Co. Inc.    10-Q        5/30/20   68:11M
 4/08/20  MSC Industrial Direct Co. Inc.    10-Q        2/29/20   69:11M
 1/08/20  MSC Industrial Direct Co. Inc.    10-Q       11/30/19   67:8.7M
10/30/18  MSC Industrial Direct Co. Inc.    10-K        9/01/18   93:10M
 1/17/18  MSC Industrial Direct Co. Inc.    8-K:1,2,9   1/17/18    3:2.7M
 4/18/17  MSC Industrial Direct Co. Inc.    8-K:1,2,9   4/14/17    3:1.3M                                   Toppan Merrill/FA
10/27/16  MSC Industrial Direct Co. Inc.    8-K:5,9    10/27/16    2:72K                                    Toppan Merrill/FA
 1/25/16  MSC Industrial Direct Co. Inc.    8-K:1,9     1/25/16    2:66K                                    Toppan Merrill/FA
 1/07/16  MSC Industrial Direct Co. Inc.    10-Q       11/28/15   50:3.8M
 1/15/15  MSC Industrial Direct Co. Inc.    S-8         1/15/15    4:339K                                   Toppan Merrill/FA
 1/08/15  MSC Industrial Direct Co. Inc.    10-Q       11/29/14   47:4.4M
 4/07/11  MSC Industrial Direct Co. Inc.    10-Q        2/26/11   37:2.2M                                   Toppan Merrill/FA
 3/30/11  MSC Industrial Direct Co. Inc.    8-K:5,9     3/29/11    5:115K                                   Toppan Merrill/FA
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Filing Submission 0001003078-23-000102   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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