CENTURY ALUMINUM CO (CENX) – SEC staff letter
2026-03-02 · 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 February 17, 2026 · Accession 0000000000-26-002110 · 1 staff comment(s) issued
Company response(s): 2026-03-02
Errors, Restatements & Item 4.02
2026-03-02 · 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 Agreed to revise
Staff comment: We have considered your response to prior comment 1. Given the quantitative significance and pervasiveness of the errors in the financial statements and that full consolidation of the Production Assets you control represents a significant change from how you previously consolidated only your proportional interest in the Production Assets, among other factors, we disagree with your conclusion that the error was immaterial. Accordingly, we continue to believe that your previously issued consolidated financial statements are materially misstated and, therefore, should be restated. letter →
Company response: to prior comment 1. Given the quantitative significance and pervasiveness of the errors in the financial statements and that full consolidation of the Production Assets you control represents a significant change from how you previously consolidated only your proportional interest in the Production Assets, among other factors, we disagree with your conclusion that the error was immaterial. Accordingly, we continue to believe that your previously issued consolidated financial statements are materially misstated and, therefore, should be restated. We acknowledge the Staff’s comment and agree with the alternative approach of full consolidation of certain assets and related liabilities of the… 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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