COMMERCIAL METALS Co

For the period ended Aug 31, 2025. Filed Oct 16, 2025.

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.

FY2025 · Filed Oct 16, 2025

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

Extracted filing text, with the paragraph anchors used by the comparison.

See the whole filing, with its images and exhibits

Contents

Item 8. : Financial Statements and Supplementary Data

Reports of Independent Registered Public Accounting Firm	46
Consolidated Statements of Earnings for the years ended August 31, 2025, 2024 and 2023	49
Consolidated Statements of Comprehensive Income for the years ended August 31, 2025, 2024 and 2023	50
Consolidated Balance Sheets as of August 31, 2025 and 2024	51
Consolidated Statements of Cash Flows for the years ended August 31, 2025, 2024 and 2023	52
Consolidated Statements of Stockholders' Equity for the years ended August 31, 2025, 2024 and 2023	53
Notes to Consolidated Financial Statements	54
Note 1. Nature of Operations and Summary of Significant Accounting Policies	54
Note 2. Changes in Business	61
Note 3. Accumulated Other Comprehensive Loss	62
Note 4. Revenue Recognition	62
Note 5. Inventories	63
Note 6. Goodwill and Other Intangible Assets	64
Note 7. Leases	66
Note 8. Credit Arrangements	68
Note 9. New Markets Tax Credit Transactions	70
Note 10. Derivatives	71
Note 11. Fair Value	72
Note 12. Income Tax	74
Note 13. Stock-Based Compensation Plans	76
Note 14. Employees' Retirement Plans	78
Note 15. Capital Stock	82
Note 16. Earnings Per Share	82
Note 17. Commitments and Contingencies	82
Note 18. Accrued Expenses and Other Payables	83
Note 19. Segment Information	84
Note 20. Subsequent Events	89

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.