Business Context and Reporting Period
Company: Commercial Metals Company
Filing Type: Form 8-K (Current Report)
Date of Report: December 17, 2003
Reporting Period: Quarter ended November 30, 2003
Purpose: Disclosure of financial results via a press release (Exhibit 99.1) under Regulation FD and Item 12.
Key Financial Metrics
The filing text serves as a cover document referencing a press release for specific data. The text itself does not provide numerical values for the following metrics:
- 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.
Note: The filing states that the referenced Press Release contains "non-GAAP financial measures" and reconciliations to GAAP, but the specific figures are not included in this document.
Material Changes
The filing text does not contain specific data regarding material changes versus the prior comparable period. Investors must refer to the attached Press Release (Exhibit 99.1) for comparative analysis.
Guidance, Outlook, and Risks
- Management Commentary: The filing incorporates a press release containing management's discussion of results, but the text of the commentary is not present in this document.
- Non-GAAP Measures: The filing explicitly notes the use of non-GAAP financial measures in the press release, with required reconciliations to GAAP provided therein.
- Legal Status of Information: The information in Items 9 and 12, including the exhibit, is not deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934 and is not incorporated by reference into other filings.
Investor Verification Checklist
- Verify the specific revenue and earnings figures in the Press Release (Exhibit 99.1) referenced by this 8-K.
- Review the reconciliation of non-GAAP measures to GAAP figures provided in the press release.
- Confirm the exact date of the quarter end (November 30, 2003) against the company's fiscal calendar.
- Note that this specific 8-K document does not contain the numerical data required for financial modeling.