CENTURY ALUMINUM CO (CENX) – SEC staff letter
2026-01-14 · Re: mpany Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Quarterly Period Ended September 30, 2025 Response dated August 6, 2025 · Accession 0000000000-26-000502 · 1 staff comment(s) issued
Company response(s): 2026-02-17
Errors, Restatements & Item 4.02
2026-01-14 · mpany Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Quarterly Period Ended September 30, 2025 · Comment 1 · Note 2. Acquisition of Jamalco, page 64 Explained / pushed back
Staff comment: We note your responses to prior comments 1-3. We believe the Production Assets should be accounted for as part of the Jamalco JV. Considering your total assets would increase by approximately 9% and total equity would increase by approximately 20% as a result of accounting for the Production Assets as part of the Jamalco JV, we believe that the error is material. Please restate your financial statements accordingly. letter →
Company response: to Comment 1 Requested by Century Aluminum Company Pursuant to 17 C.F.R. 200.83 [CENX – 2] February 17, 2026 Also identified were disclosure only misstatements within our inventories and variable interest entity footnotes in our 2024 Form 10-K. The Company has concluded that these errors, individually and when aggregated with the impact from consolidation of the Production Assets are not material to the periods presented, and do not cause the financial statements taken as a whole to be materially misstated. Therefore, the discussion to follow is limited to assessing the materiality of the impacts of consolidating the Production Assets. In this assessment, management considered both… response letter →
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Errors, Restatements & Item 4.02 – what to check: Document the SAB 99 materiality analysis for errors and evaluate whether an Item 4.02 8-K is required.
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