Metallus Inc.
For the period ended Dec 31, 2025. Filed Feb 20, 2026.
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FY2025 · Filed Feb 20, 2026
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Item 8. Financial Statements and Supplementary Data
Index to Consolidated Financial Statements
| Page | |
|---|---|
| Reports of Independent Registered Public Accounting Firm (Ernst & Young, LLP, PCAOB ID:42) | 44 |
| Consolidated Statements of Operations | 48 |
| Consolidated Statements of Comprehensive Income (Loss) | 49 |
| Consolidated Balance Sheets | 50 |
| Consolidated Statements of Shareholders’ Equity | 51 |
| Consolidated Statements of Cash Flows | 52 |
| Notes to Consolidated Financial Statements | 53 |
To the Shareholders and the Board of Directors of Metallus Inc.
Opinion on the Financial Statements
We have audited the accompanying consolidated balance sheets of Metallus Inc. (the Company) as of December 31, 2025 and 2024, the related consolidated statements of operations, comprehensive income (loss), shareholders' equity and cash flows for each of the three years in the period ended December 31, 2025, and the related notes and the financial statement schedule listed in the Index at Item 15a (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company at December 31, 2025 and 2024, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 2025, in conformity with U.S. generally accepted accounting principles.
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