Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

← All events

CENTURY ALUMINUM CO

CIK 949157 CENX·Manufacturing · All EDGAR filings ↗

Progression

  1. Restatement 8-K
  2. Late filing NT 10-K +0d
Restatement SEC item code

CENTURY ALUMINUM CO said previously issued financial statements should no longer be relied upon

Item 4.02(a) — management or the board reached the conclusion

Evidence
Item code
4.02
Item title
Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
Limb
a
Limb basis
explicit item reference
Limb label
Item 4.02(a) — management or the board reached the conclusion
Severity
normal
Source
SEC 8-K item code
Why
The company told investors that previously issued financial statements should no longer be relied upon.

Source filing ↗

Late filing elevated Filing comparison

CENTURY ALUMINUM CO filed its annual report late and said it expects a significant change in results

expects significant change in results Filed 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.

Source filing ↗