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$64.24-0.2%Stored close · as of Nov 10, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
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Item 8. : Financial Statements and Supplementary Data
| Reports of Independent Registered Public Accounting Firm | 51 |
|---|---|
| Consolidated Statements of Earnings for the years ended August 31, 2026, 2025 and 2024 | 54 |
| Consolidated Statements of Comprehensive Income for the years ended August 31, 2026, 2025 and 2024 | 55 |
| Consolidated Balance Sheets as of August 31, 2026 and 2025 | 56 |
| Consolidated Statements of Cash Flows for the years ended August 31, 2026, 2025 and 2024 | 57 |
| Consolidated Statements of Stockholders' Equity for the years ended August 31, 2026, 2025 and 2024 | 58 |
| Notes to Consolidated Financial Statements | 59 |
| Note 1. Nature of Operations and Summary of Significant Accounting Policies | 59 |
| Note 2. Acquisitions | 67 |
| Note 3. Accumulated Other Comprehensive Loss | 72 |
| Note 4. Revenue Recognition | 72 |
| Note 5. Inventories | 73 |
| Note 6. Goodwill and Other Intangible Assets | 74 |
| Note 7. Leases | 76 |
| Note 8. Credit Arrangements | 78 |
| Note 9. Derivatives | 80 |
| Note 10. Fair Value | 82 |
| Note 11. Income Tax | 83 |
| Note 12. Stock-Based Compensation Plans | 88 |
| Note 13. Employees' Retirement Plans | 90 |
| Note 14. Capital Stock | 93 |
| Note 15. Earnings Per Share | 94 |
| Note 16. Commitments and Contingencies | 94 |
| Note 17. Accrued Expenses and Other Payables | 95 |
| Note 18. Segment Information | 95 |
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