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  "documentTitle": "Resideo Technologies, Inc. (REZI)",
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  "presentationDate": "2026-01-27 00:00:00",
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      "text": "REZI appears to be retroactively moving restructuring charges to suit their purpose or making careless reporting errors. For example, by H1 2023 the Company reported a total of $4m of charges in the Product & Solutions segment. In Q3, they reported $10m of charges in the ADI segment but said $12m of charges had been reported in the nine-month period. This implied that $2m of charges were in ADI in H1 2023. Based on all the disclosures, this does not appear to be correct.",
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      "text": "Source: REZI SEC filings",
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      "text": "2023 Restructuring Charge Discussion table showing Q1'23, Q2'23, and Q3'23 disclosures and Spruce Point notes.",
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      "text": "Concerns With Restructuring Reporting",
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