An amendment is grouped with the report it
amends; every 12b-25 notice is one group
SEC comment letter
SEC correspondence
CENTURY ALUMINUM CO responded to SEC staff comments on fair value
Letter dated
2025-01-17; published on EDGAR 2026-10-15 — the
SEC releases comment letters only after the review closes.
We note that you do not include S-K 1300 mineral property disclosure for your 55% interest in Jamalco, including bauxite mining and alumina production in Jamaica. Please refer to Item 1301 of Regulation S-K regarding required mineral property disclosures and provide your materiality analysis associated with this property. Please note that the analysis should include all related activities from exploration through…
Century Aluminum Company Form 10-K for the Fiscal Year Ended December 31, 2023 Form 10-Q for the Quarterly Period Ended September 30, 2024 File No. 001-34474 De
Source
Company response to SEC staff (CORRESP)
Topics
Fair value, MD&A, Business combinations, Segment reporting, Internal control
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
CENTURY ALUMINUM CO responded to SEC staff comments on MD&A
Letter dated
2025-02-24; published on EDGAR 2026-10-15 — the
SEC releases comment letters only after the review closes.
We note your response to prior comment 4 and have the following comments: · Please provide us with a more detailed analysis of your primary beneficiary determination, including identification of the activities that most significantly impact Jamalco's economic performance and a description of how decisions are made regarding each activity. Provide us with a copy of the agreement that sets forth the rights and…
Evidence
Direction
company to staff
Letter dated
2025-02-24
Published on edgar
2026-10-15
Reviewing
Century Aluminum Company Form 10-K for the Fiscal Year Ended December 31, 2023 Form 10-Q for the Quarterly Period Ended September 30, 2024 File No. 001-34474 De
Source
Company response to SEC staff (CORRESP)
Topics
MD&A, Business combinations, Fair value, Inventory, Segment reporting
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
CENTURY ALUMINUM CO responded to SEC staff comments on inventory
Letter dated
2025-04-25; published on EDGAR 2026-10-15 — the
SEC releases comment letters only after the review closes.
We have reviewed your response to prior comment 1. In your response to the fifth bullet point, you indicate that you consolidate “the mineral properties and related raw and unfinished inventories through control of Jamalco, net of liabilities” and proportionately consolidate “the undivided interests in individual fixed assets that are jointly held by the Company and the Government of Jamaica.” • Provide us with your…
Evidence
Cited sections
Note 2. Acquisition of Jamalco, page 64, Note 19. Business Segments, page 97
Direction
company to staff
Letter dated
2025-04-25
Published on edgar
2026-10-15
Reviewing
Century Aluminum Company Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Quarterly Period Ended September 30, 2024 File No. 001-34474 De
Source
Company response to SEC staff (CORRESP)
Topics
Inventory, MD&A, Business combinations, Segment reporting, Leases, Non-GAAP measures
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
CENTURY ALUMINUM CO responded to SEC staff comments on MD&A
Letter dated
2025-06-03; published on EDGAR 2026-10-15 — the
SEC releases comment letters only after the review closes.
We note from your response to prior comment 1 your consideration of the January 19- 20, 2000 EITF meeting which indicates an “investor should display on a proportionate gross basis those assets and liabilities in its balance sheet and the related results of operations in its income statement.” Although one of the specified conditions to apply proportionate consolidation is that “no separate legal entity exists,” you…
Evidence
Cited sections
Note 2. Acquisition of Jamalco, page 64, Note 19. Business Segments, page 97, Note 15. Variable Interest Entity, page 24
Direction
company to staff
Letter dated
2025-06-03
Published on edgar
2026-10-15
Reviewing
Century Aluminum Company Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Quarterly Period Ended March 31, 2025 Response dated May 19, 20
Source
Company response to SEC staff (CORRESP)
Topics
MD&A, Segment reporting, Non-GAAP measures
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
CENTURY ALUMINUM CO responded to SEC staff comments on leases
Letter dated
2025-08-06; published on EDGAR 2026-10-15 — the
SEC releases comment letters only after the review closes.
We have reviewed your response to prior comment 1 and have the following comments. We note that you did not record any lease right-of-use assets or intangible assets related to Jamalco’s right to use the Co-Tenancy Assets owned by the venture partner at no cost. Please tell us your consideration of ASC 842 and ASC 360 in determining that no such assets were required to be recognized. In addition, confirm to us the…
Evidence
Cited sections
Note 2. Acquisition of Jamalco, page 64
Direction
company to staff
Letter dated
2025-08-06
Published on edgar
2026-10-15
Reviewing
Century Aluminum Company Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Quarterly Period Ended March 31, 2025 Response dated July 23, 2
Source
Company response to SEC staff (CORRESP)
Topics
Leases, Goodwill and impairment, Income taxes, Business combinations, Fair value, MD&A
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
CENTURY ALUMINUM CO responded to SEC staff comments on inventory
Letter dated
2026-02-17; published on EDGAR 2026-10-15 — the
SEC releases comment letters only after the review closes.
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.…
Evidence
Direction
company to staff
Letter dated
2026-02-17
Published on edgar
2026-10-15
Reviewing
Century Aluminum Company Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Quarterly Period Ended September 30, 2025 Response Dated August
Source
Company response to SEC staff (CORRESP)
Topics
Inventory, Non-GAAP measures, Segment reporting, Business combinations, Income taxes
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
CENTURY ALUMINUM CO responded to SEC staff comments on internal control
Letter dated
2026-03-02; published on EDGAR 2026-10-15 — the
SEC releases comment letters only after the review closes.
Evidence
Direction
company to staff
Letter dated
2026-03-02
Published on edgar
2026-10-15
Reviewing
Century Aluminum Company Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Quarterly Period Ended September 30, 2025 Response Dated Februa
Source
Company response to SEC staff (CORRESP)
Topics
Internal control
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned CENTURY ALUMINUM CO's accounting for MD&A
Letter dated
2024-12-18; published on EDGAR 2026-10-15 — the
SEC releases comment letters only after the review closes.
We note that you do not include S-K 1300 mineral property disclosure for your 55% interest in Jamalco, including bauxite mining and alumina production in Jamaica. Please refer to Item 1301 of Regulation S-K regarding required mineral property disclosures, and provide your materiality analysis associated with this property. Please note that the analysis should include all related activities from exploration through…
Century Aluminum Company Form 10-K for the Fiscal Year Ended December 31, 2023 Form 10-Q for the Quarterly Period Ended September 30, 2024 File No. 001-34474 De
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, Business combinations, Fair value, Segment reporting, Internal control
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned CENTURY ALUMINUM CO's accounting for MD&A
Letter dated
2025-02-10; published on EDGAR 2026-10-15 — the
SEC releases comment letters only after the review closes.
We note your response to prior comment 4 and have the following comments: • Please provide us with a more detailed analysis of your primary beneficiary determination, including identification of the activities that most significantly impact Jamalco's economic performance and a description of how decisions are made regarding each activity. Provide us with a copy of the agreement that sets forth the rights and…
Evidence
Cited sections
Note 19. Business Segments, page 94
Direction
staff to company
Letter dated
2025-02-10
Published on edgar
2026-10-15
Reviewing
Century Aluminum Company Form 10-K for the Fiscal Year Ended December 31, 2023 Form 10-Q for the Quarterly Period Ended September 30, 2024 Response dated Januar
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, Business combinations, Fair value, Segment reporting
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned CENTURY ALUMINUM CO's accounting for inventory
Letter dated
2025-03-14; published on EDGAR 2026-10-15 — the
SEC releases comment letters only after the review closes.
We have reviewed your response to prior comment 1. In your response to the fifth bullet point, you indicate that you consolidate "the mineral properties and related raw and unfinished inventories through control of Jamalco, net of liabilities" and proportionately consolidate "the undivided interests in individual fixed assets that are jointly held by the Company and the Government of Jamaica." Provide us with your…
Evidence
Cited sections
Note 2. Acquisition of Jamalco, page 64, Note 19. Business Segments, page 97
Direction
staff to company
Letter dated
2025-03-14
Published on edgar
2026-10-15
Reviewing
Century Aluminum Company Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Quarterly Period Ended September 30, 2024 Response dated Februa
Source
SEC staff comment letter (UPLOAD)
Topics
Inventory, Segment reporting
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned CENTURY ALUMINUM CO's accounting for MD&A
Letter dated
2025-05-19; published on EDGAR 2026-10-15 — the
SEC releases comment letters only after the review closes.
We note from your response to prior comment 1 your consideration of the January 19- 20, 2000 EITF meeting which indicates an “investor should display on a proportionate gross basis those assets and liabilities in its balance sheet and the related results of operations in its income statement.” Although one of the specified conditions to apply proportionate consolidation is that “no separate legal entity exists,” you…
Evidence
Cited sections
Note 2. Acquisition of Jamalco, page 64, Note 19. Business Segments, page 97, Note 15. Variable Interest Entity, page 24
Direction
staff to company
Letter dated
2025-05-19
Published on edgar
2026-10-15
Reviewing
Century Aluminum Company Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Quarterly Period Ended March 31, 2025 Response dated April 25,
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, Segment reporting, Non-GAAP measures
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned CENTURY ALUMINUM CO's accounting for leases
Letter dated
2025-07-23; published on EDGAR 2026-10-15 — the
SEC releases comment letters only after the review closes.
We have reviewed your response to prior comment 1 and have the following comments. We note that you did not record any lease right-of-use assets or intangible assets related to Jamalco’s right to use the Co-Tenancy Assets owned by the venture partner at no cost. Please tell us your consideration of ASC 842 and ASC 360 in determining that no such assets were required to be recognized. In addition, confirm to us the…
Evidence
Cited sections
Note 2. Acquisition of Jamalco, page 64
Direction
staff to company
Letter dated
2025-07-23
Published on edgar
2026-10-15
Reviewing
Century Aluminum Company Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Quarterly Period Ended March 31, 2025 Response dated June 3, 20
Source
SEC staff comment letter (UPLOAD)
Topics
Leases, Goodwill and impairment
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
CENTURY ALUMINUM CO filed its annual report late and said it expects a significant change in results
expects significant change in resultsFiled 28 days before the statutory due date.
Century Aluminum Company (the “Company”) has recently changed the manner in which it accounts for certain assets and related asset retirement liabilities and other liabilities related to its Jamalco joint venture (the “Jamalco Production Assets”). Since its acquisition of a 55% interest in Jamalco in May 2023, the Company has been accounting for the Jamalco Production Assets on a proportionate consolidation basis, rather than fully consolidating such assets. In future filings with the Securities and Exchange Commission (the “Commission”), the Company will fully consolidate the Jamalco Production Assets in its financial statements, with a related increase in noncontrolling interest (the…
Evidence
Anticipates significant change
Yes
Days past due date
-28
Other periodic reports filed
Yes
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
Century Aluminum Company (the “Company”) has recently changed the manner in which it accounts for certain assets and related asset retirement liabilities and other liabilities related to its Jamalco joint venture (the “Jamalco Production Assets”). Since its acquisition of a 55% interest in Jamalco in May 2023, the Company has been accounting for the Jamalco Production Assets on a proportionate consolidation basis, rather than fully consolidating such assets. In future filings with the Securities and Exchange Commission (the “Commission”), the Company will fully consolidate the Jamalco Production Assets in its financial statements, with a related increase in noncontrolling interest (the…
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.