CENX · Nasdaq
Companies at this level ended the following year delisted, bankrupt, restated or silent 13.1% of the time, against 4.0% for companies with a clean record.
Hover or tap a dot to see the filings behind that score.
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 “Accounting Change”). The Company has already reflected the Accounting Change in its unaudited financial statements for the fiscal year and three months ended December 31, 2025, in its recently published earnings release included as an exhibit to its Current Report on Form 8-K furnished to the Commission on February 19, 2026 (the “Q4 2025 Earnings Release”). The Company is making the Accounting Change in connection with a comment the Company received from the Staff of the Commission in connection with the Staff’s review of the Company’s recent periodic reports filed with the Commission under the Securities Exchange Act of 1934 (the “Exchange Act”). The Company has resolved the comment with the Staff and expects to file its Annual Report on Form 10-K (the “2025 Form 10-K”) as promptly as possible. The Company's restated historical financial statements to be included in the 2025 Form 10-K will presented in a manner consistent with the financial statement presentation set forth in the Q4 2025 Earnings Release. The Accounting Change does not have any impact on Net income attributable to Century Stockholders or Total Century Stockholders’ equity for any affected period
NT 10-K, filed 2026-03-03 · restatement
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 “Accounting Change”). The Company has already reflected the Accounting Change in its unaudited financial statements for the fiscal year and three months ended December 31, 2025, in its recently published earnings release included as an exhibit to its Current Report on Form 8-K furnished to the Commission on February 19, 2026 (the “Q4 2025 Earnings Release”). The Company is making the Accounting Change in connection with a comment the Company received from the Staff of the Commission in connection with the Staff’s review of the Company’s recent periodic reports filed with the Commission under the Securities Exchange Act of 1934 (the “Exchange Act”). The Company has resolved the comment with the Staff and expects to file its Annual Report on Form 10-K (the “2025 Form 10-K”) as promptly as possible. The Company's restated historical financial statements to be included in the 2025 Form 10-K will presented in a manner consistent with the financial statement presentation set forth in the Q4 2025 Earnings Release. The Accounting Change does not have any impact on Net income attributable to Century Stockholders or Total Century Stockholders’ equity for any affected period
2026-03-03accounts declared unreliable SEC →
reportingrisk.com scores every active US filer on three things a company tells the SEC about itself: late-filing notices on Form NT, 8-K item 4.02 (past accounts declared unreliable) and 4.01 (auditor changes). 1,012 are flagged today.
Every score is frozen and checked twelve months later. Across 91,452 of them, a company scoring 4 or more ended that year delisted, bankrupt, restated or silent 17.2% of the time, against 4.0% for a clean record. Scores before 2026-09-27 were reconstructed from the filing history as it stood at each date, so the record is a backtest rather than years of live calls.
See the ledger → Every company the score flagged that later failed, what it told the SEC on the way down, and the ones it missed.Every item above is a filing this company
made with the SEC.
Snapshot 2026-11-04 · data from SEC EDGAR (public domain) · not
investment advice