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COMMERCIAL METALS Co

For the period ended Aug 31, 2026. Filed Oct 16, 2026.

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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.

FY2026 · Filed Oct 16, 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-K

(Mark One)

☐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 No.)

6565 N. MacArthur Blvd., Irving, Texas 75039

(Address of Principal Executive Office) (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

Securities registered pursuant to Section 12(g) of the Act: None

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes þ Noo

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yeso No þ

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 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 þ Noo

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 þ Noo

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 has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C 7262(b)) by the registered public accounting firm that prepared or issued its audit report.☑

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements.☐

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes☐ No☑

The aggregate market value of the Company's common stock on February 27, 2026 held by non-affiliates of the registrant based on the closing price per share on February 27, 2026 on the New York Stock Exchange was approximately $8.1 billion.

As of October 9, 2026,109,977,893 shares of the registrant's common stock, par value $0.01 per share, were outstanding.

DOCUMENTS INCORPORATED BY REFERENCE:

Portions of the definitive proxy statement for the 2027 annual meeting of stockholders are incorporated by reference into Part III.

COMMERCIAL METALS COMPANY AND SUBSIDIARIES

TABLE OF CONTENTS

PART I1
Item 1: Business1
Item 1A: Risk Factors13
Item 1B: Unresolved Staff Comments26
Item 1C: Cybersecurity26
Item 2: Properties29
Item 3: Legal Proceedings30
Item 4: Mine Safety Disclosures31
PART II32
Item 5: Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities32
Item 6: Intentionally Omitted
Item 7: Management's Discussion and Analysis of Financial Condition and Results of Operations32
Item 7A: Quantitative and Qualitative Disclosures about Market Risk48
Item 8: Financial Statements and Supplementary Data50
Item 9: Changes in and Disagreements with Accountants on Accounting and Financial Disclosure101
Item 9A: Controls and Procedures101
Item 9B: Other Information102
Item 9C: Disclosure Regarding Foreign Jurisdictions that Prevent Inspections102
PART III103
Item 10: Directors, Executive Officers and Corporate Governance103
Item 11: Executive Compensation103
Item 12: Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters103
Item 13: Certain Relationships and Related Transactions and Director Independence103
Item 14: Principal Accountant Fees and Services103
PART IV104
Item 15: Exhibits and Financial Statement Schedules104
Signatures109
ContentsView on SEC.gov

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