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COMMERCIAL METALS Co

For the period ended May 31, 2026. Filed Jun 29, 2026.

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About this filing

A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

May 31, 2026 · Filed Jun 29, 2026

CMC$62.28+0.1%Stored close · as of Nov 6, 2026
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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended May 31, 2026

OR

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission file number 1-4304

COMMERCIAL METALS COMPANY

(Exact Name of Registrant as Specified in Its Charter)

Delaware75-0725338
(State or Other Jurisdiction of Incorporation or Organization)(I.R.S. Employer Identification Number)

6565 N. MacArthur Blvd., Irving, Texas 75039

(Address of Principal Executive Offices) (Zip Code)

(214) 689-4300

(Registrant's Telephone Number, Including Area Code)

Securities registered pursuant to Section 12(b) of the Act:

Title of Each ClassTrading Symbol(s)Name of Each Exchange on Which Registered
Common Stock, $0.01 par valueCMCNew York Stock Exchange

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 (the "Exchange Act") during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No¨

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes x No¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer☒Accelerated filer☐
Non-accelerated filer☐Smaller reporting company☐
Emerging growth company☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.¨

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes☐ No☒

As of June 25, 2026,110,624,335 shares of the registrant's common stock, par value $0.01 per share, were outstanding.

COMMERCIAL METALS COMPANY AND SUBSIDIARIES

TABLE OF CONTENTS

PART I — FINANCIAL INFORMATION3
Item 1. Financial Statements3
Condensed Consolidated Statements of Earnings (Loss) (Unaudited) - Three and nine months ended May 31, 2026 and 20253
Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - Three and nine months ended May 31, 2026 and 20254
Condensed Consolidated Balance Sheets (Unaudited) - May 31, 2026 and August 31, 20255
Condensed Consolidated Statements of Cash Flows (Unaudited) - Nine months ended May 31, 2026 and 20256
Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - Three and nine months ended May 31, 2026 and 20258
Notes to Condensed Consolidated Financial Statements (Unaudited)10
Note 1. Nature of Operations and Significant Accounting Policies10
Note 2. Acquisitions11
Note 3. Accumulated Other Comprehensive Loss17
Note 4. Revenue Recognition18
Note 5. Inventories, Net18
Note 6. Goodwill and Other Intangibles19
Note 7. Leases20
Note 8. Credit Arrangements23
Note 9. Derivatives24
Note 10. Fair Value25
Note 11. Income Tax27
Note 12. Stock-Based Compensation Plans28
Note 13. Stockholders' Equity and Earnings (Loss) Per Share29
Note 14. Commitments and Contingencies29
Note 15. Segment Information30
Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations36
Item 3. Quantitative and Qualitative Disclosures About Market Risk48
Item 4. Controls and Procedures48
PART II — OTHER INFORMATION49
Item 1. Legal Proceedings49
Item 1A. Risk Factors49
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds50
Item 3. Defaults Upon Senior Securities50
Item 4. Mine Safety Disclosures50
Item 5. Other Information50
Item 6. Exhibits51
Signature52
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.