COMMERCIAL METALS Co

For the period ended Aug 31, 2024. Filed Oct 17, 2024.

About this filing

A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2024 · Filed Oct 17, 2024

CMC$64.24-0.2%Stored close · as of Nov 10, 2026

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Contents

Item 8. : Financial Statements and Supplementary Data

Reports of Independent Registered Public Accounting Firm	49
Consolidated Statements of Earnings for the years ended August 31, 2024, 2023 and 2022	52
Consolidated Statements of Comprehensive Income for the years ended August 31, 2024, 2023 and 2022	53
Consolidated Balance Sheets as of August 31, 2024 and 2023	54
Consolidated Statements of Cash Flows for the years ended August 31, 2024, 2023 and 2022	55
Consolidated Statements of Stockholders' Equity for the years ended August 31, 2024, 2023 and 2022	56
Notes to Consolidated Financial Statements	57
Note 1. Nature of Operations and Summary of Significant Accounting Policies	57
Note 2. Changes in Business	64
Note 3. Accumulated Other Comprehensive Income (Loss)	66
Note 4. Revenue Recognition	66
Note 5. Inventories	67
Note 6. Goodwill and Other Intangible Assets	68
Note 7. Leases	70
Note 8. Credit Arrangements	71
Note 9. New Markets Tax Credit Transactions	73
Note 10. Derivatives	74
Note 11. Fair Value	76
Note 12. Income Tax	78
Note 13. Stock-Based Compensation Plans	80
Note 14. Employees' Retirement Plans	82
Note 15. Capital Stock	86
Note 16. Earnings Per Share	86
Note 17. Commitments and Contingencies	86
Note 18. Accrued Expenses and Other Payables	87
Note 19. Segment Information	87

ContentsView on SEC.gov

The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.