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Constellium to voluntarily transition to reporting in U.S. dollars
The Fly

Constellium to voluntarily transition to reporting in U.S. dollars

Constellium (CSTM) announced that, while it remains a foreign private issuer under applicable rules, it intends to voluntarily file its SEC reports on U.S. domestic issuer forms. As a result, beginning in 2025, Constellium will voluntarily file annual reports on Form 10-K, quarterly reports on Form 10-Q, and current reports on Form 8-K. In addition, Constellium expects to voluntarily file the proxy statement for its 2025 annual general meeting with the SEC and provide certain disclosures in accordance with the requirements of Schedule 14A under the Exchange Act. The Company’s upcoming SEC filings will provide for the first time its financial statements in U.S. Dollars and in accordance with generally accepted accounting principles in the United States, beginning with its fourth quarter and full year 2024 results. Previously, the Company provided its financial statements in Euros under International Financial Reporting Standards. When they are available, the Company will provide certain restated historical figures in U.S. Dollars under U.S. GAAP for the full year 2022 and 2023 periods, as well as for the first three quarters of 2024. Due to the transition from IFRS to U.S. GAAP, there will be certain expected changes to published results.

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