Business Context and Reporting Period
Company: Commercial Metals Company
Filing Type: Form 8-K (Current Report)
Report Date: March 23, 2004
Reporting Period: Quarter ended February 29, 2004
Context: This filing discloses the issuance of a press release announcing financial results for the quarter ended February 29, 2004, under Regulation FD and Item 12.
Key Financial Metrics
The provided filing text serves as a cover document referencing a press release (Exhibit 99.1) but does not contain specific numerical data. Consequently, the following metrics are not available in the source text:
- Revenue: Not provided in filing text.
- Profit: Not provided in filing text.
- Cash Flow: Not provided in filing text.
- Margins: Not provided in filing text.
- Debt and Liquidity: Not provided in filing text.
Material Changes
The filing text does not provide specific comparative data or details regarding material changes versus the prior comparable period. It only confirms that results for the quarter ended February 29, 2004, were announced.
Guidance, Outlook, and Non-GAAP Measures
Non-GAAP Measures: The filing notes that the referenced press release contains a "non-GAAP financial measure" as defined in Item 10 of Regulation S-K. The company has provided a reconciliation of this measure to the most directly comparable GAAP measure within the press release.
Guidance and Risks: The filing text does not contain specific management commentary, forward-looking guidance, risk factors, or details on contingencies and unusual items.
Investor Verification Checklist
- Review Exhibit 99.1 (Press Release dated March 23, 2004) for actual revenue, earnings, and cash flow figures.
- Examine the reconciliation of the non-GAAP financial measure to GAAP standards within the press release.
- Verify the specific details of the financial results for the quarter ended February 29, 2004, as they are not embedded in this 8-K summary text.