CENTURY ALUMINUM CO (CENX)
CIK 949157 · EDGAR correspondence
| Date | Company | Type | Outcome | Issues |
|---|---|---|---|---|
| 2026-03-12 | CENTURY ALUMINUM CO (CENX) | SEC staff letter | Review completed (no further comments) | |
| 2026-03-02 | CENTURY ALUMINUM CO (CENX) | Company response | Agreed to revise | Errors, Restatements & Item 4.02 |
| 2026-03-02 | CENTURY ALUMINUM CO (CENX) | SEC staff letter | 1 staff comment(s) issued | Errors, Restatements & Item 4.02 |
| 2026-02-17 | CENTURY ALUMINUM CO (CENX) | Company response | Explained / pushed back | Errors, Restatements & Item 4.02 |
| 2026-01-14 | CENTURY ALUMINUM CO (CENX) | SEC staff letter | 1 staff comment(s) issued | Errors, Restatements & Item 4.02 |
Comments & responses
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 →
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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