# COMMERCIAL METALS Co: financial statements, quarterly

CMC · NYSE · CIK 22444 · [Materials](/sectors/materials.md) · fiscal year ends Aug 31

Pages: [Overview](/companies/cmc.md) · [Financials](/companies/cmc/financials.md) · [Filings](/companies/cmc/filings.md) · [Insiders](/companies/cmc/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/cmc/financials.md?period=annual).

## Income statement

| Line item | Unit | Q1 FY2024 (2023-11-30) | Q2 FY2024 (2024-02-29) | Q3 FY2024 (2024-05-31) | Q4 FY2024 (2024-08-31) | Q1 FY2025 (2024-11-30) | Q2 FY2025 (2025-02-28) | Q3 FY2025 (2025-05-31) | Q4 FY2025 (2025-08-31) | Q1 FY2026 (2025-11-30) | Q2 FY2026 (2026-02-28) | Q3 FY2026 (2026-05-31) | Q4 FY2026 (2026-08-31) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [2,003](/filings/0000022444-25-000013.md) | [1,848](/filings/0000022444-25-000060.md) | [2,078](/filings/0000022444-25-000098.md) | [1,996 d](/filings/0000022444-26-000065.md) | [1,910](/filings/0000022444-26-000010.md) | [1,754](/filings/0000022444-26-000031.md) | [2,020](/filings/0000022444-26-000041.md) | [2,115 d](/filings/0000022444-26-000065.md) | [2,120](/filings/0000022444-26-000010.md) | [2,132](/filings/0000022444-26-000031.md) | [2,483](/filings/0000022444-26-000041.md) | [2,658 d](/filings/0000022444-26-000065.md) |
| Cost of revenue | $m | [1,604](/filings/0000022444-25-000013.md) | [1,552](/filings/0000022444-25-000060.md) | [1,738](/filings/0000022444-25-000098.md) | [1,673 d](/filings/0000022444-26-000065.md) | [1,602](/filings/0000022444-26-000010.md) | [1,535](/filings/0000022444-26-000031.md) | [1,720](/filings/0000022444-26-000041.md) | [1,722 d](/filings/0000022444-26-000065.md) | [1,713](/filings/0000022444-26-000010.md) | [1,744](/filings/0000022444-26-000031.md) | [2,028](/filings/0000022444-26-000041.md) | [2,157 d](/filings/0000022444-26-000065.md) |
| Gross profit | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Selling, general and administrative | $m | [163](/filings/0000022444-25-000013.md) | [167](/filings/0000022444-25-000060.md) | [168](/filings/0000022444-25-000098.md) | [170 d](/filings/0000022444-26-000065.md) | [178](/filings/0000022444-26-000010.md) | [168](/filings/0000022444-26-000031.md) | [176](/filings/0000022444-26-000041.md) | [179 d](/filings/0000022444-26-000065.md) | [196](/filings/0000022444-26-000010.md) | [233](/filings/0000022444-26-000031.md) | [222](/filings/0000022444-26-000041.md) | [231 d](/filings/0000022444-26-000065.md) |
| Interest expense | $m | [11.8](/filings/0000022444-25-000013.md) | [11.9](/filings/0000022444-25-000060.md) | [12.1](/filings/0000022444-25-000098.md) | [12.1 d](/filings/0000022444-24-000140.md) | [11.3](/filings/0000022444-26-000010.md) | [11.2](/filings/0000022444-25-000060.md) | [10.9](/filings/0000022444-25-000098.md) | not reported | [24.8](/filings/0000022444-26-000010.md) | not reported | not reported | not reported |
| Income tax | $m | [48.4](/filings/0000022444-25-000013.md) | [31.1](/filings/0000022444-25-000060.md) | [40.9](/filings/0000022444-25-000098.md) | [29.8 d](/filings/0000022444-26-000065.md) | [(55.6)](/filings/0000022444-26-000010.md) | [10.6](/filings/0000022444-26-000031.md) | [26.4](/filings/0000022444-26-000041.md) | [41.5 d](/filings/0000022444-26-000065.md) | [5.7](/filings/0000022444-26-000010.md) | [16.7](/filings/0000022444-26-000031.md) | [15.8](/filings/0000022444-26-000041.md) | [17.0 d](/filings/0000022444-26-000065.md) |
| Net income | $m | [176](/filings/0000022444-25-000013.md) | [85.8](/filings/0000022444-25-000060.md) | [119](/filings/0000022444-25-000098.md) | [104 d](/filings/0000022444-26-000065.md) | [(176)](/filings/0000022444-26-000010.md) | [25.5](/filings/0000022444-26-000031.md) | [83.1](/filings/0000022444-26-000041.md) | [152 d](/filings/0000022444-26-000065.md) | [177](/filings/0000022444-26-000010.md) | [93.0](/filings/0000022444-26-000031.md) | [173](/filings/0000022444-26-000041.md) | [213 d](/filings/0000022444-26-000065.md) |
| Diluted EPS | $ per share | [1.49](/filings/0000022444-25-000013.md) | [0.73](/filings/0000022444-25-000060.md) | [1.02](/filings/0000022444-25-000098.md) | not reported | [(1.54)](/filings/0000022444-26-000010.md) | [0.22](/filings/0000022444-26-000031.md) | [0.73](/filings/0000022444-26-000041.md) | not reported | [1.58](/filings/0000022444-26-000010.md) | [0.83](/filings/0000022444-26-000031.md) | [1.55](/filings/0000022444-26-000041.md) | not reported |
| Basic EPS | $ per share | [1.51](/filings/0000022444-25-000013.md) | [0.74](/filings/0000022444-25-000060.md) | [1.03](/filings/0000022444-25-000098.md) | not reported | [(1.54)](/filings/0000022444-26-000010.md) | [0.22](/filings/0000022444-26-000031.md) | [0.74](/filings/0000022444-26-000041.md) | not reported | [1.60](/filings/0000022444-26-000010.md) | [0.84](/filings/0000022444-26-000031.md) | [1.56](/filings/0000022444-26-000041.md) | not reported |

- Revenue: us-gaap:RevenueFromContractWithCustomerIncludingAssessedTax
- Cost of revenue: us-gaap:CostOfGoodsAndServicesSold
- Gross profit: not reported
- Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense
- Interest expense: us-gaap:InterestExpense
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q1 FY2024 (2023-11-30) | Q2 FY2024 (2024-02-29) | Q3 FY2024 (2024-05-31) | FY2024 (2024-08-31) | Q1 FY2025 (2024-11-30) | Q2 FY2025 (2025-02-28) | Q3 FY2025 (2025-05-31) | FY2025 (2025-08-31) | Q1 FY2026 (2025-11-30) | Q2 FY2026 (2026-02-28) | Q3 FY2026 (2026-05-31) | FY2026 (2026-08-31) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Current assets | $bn | [3.2](/filings/0000022444-24-000017.md) | [3.2](/filings/0000022444-24-000069.md) | [3.2](/filings/0000022444-24-000089.md) | [3.3](/filings/0000022444-25-000138.md) | [3.2](/filings/0000022444-25-000013.md) | [3.1](/filings/0000022444-25-000060.md) | [3.4](/filings/0000022444-25-000098.md) | [3.5](/filings/0000022444-26-000065.md) | [5.5](/filings/0000022444-26-000010.md) | [3.3](/filings/0000022444-26-000031.md) | [3.5](/filings/0000022444-26-000041.md) | [3.8](/filings/0000022444-26-000065.md) |
| Total assets | $bn | [6.8](/filings/0000022444-25-000013.md) | [6.8](/filings/0000022444-25-000060.md) | [6.8](/filings/0000022444-25-000098.md) | [6.8](/filings/0000022444-26-000065.md) | [6.8](/filings/0000022444-25-000013.md) | [6.7](/filings/0000022444-26-000031.md) | [7.0](/filings/0000022444-26-000041.md) | [7.2](/filings/0000022444-26-000065.md) | [9.2](/filings/0000022444-26-000010.md) | [9.6](/filings/0000022444-26-000031.md) | [9.8](/filings/0000022444-26-000041.md) | [10.3](/filings/0000022444-26-000065.md) |
| Current liabilities | $bn | [0.8](/filings/0000022444-24-000017.md) | [0.8](/filings/0000022444-24-000069.md) | [0.8](/filings/0000022444-24-000089.md) | [0.8](/filings/0000022444-25-000138.md) | [1.2](/filings/0000022444-25-000013.md) | [1.1](/filings/0000022444-25-000060.md) | [1.2](/filings/0000022444-25-000098.md) | [1.3](/filings/0000022444-26-000065.md) | [1.2](/filings/0000022444-26-000010.md) | [1.4](/filings/0000022444-26-000031.md) | [1.5](/filings/0000022444-26-000041.md) | [1.6](/filings/0000022444-26-000065.md) |
| Total liabilities | $bn | [2.5](/filings/0000022444-24-000017.md) | [2.4](/filings/0000022444-24-000069.md) | [2.5](/filings/0000022444-24-000089.md) | [2.5](/filings/0000022444-25-000138.md) | [2.8](/filings/0000022444-25-000013.md) | [2.7](/filings/0000022444-25-000060.md) | [2.9](/filings/0000022444-25-000098.md) | [3.0](/filings/0000022444-26-000065.md) | [4.9](/filings/0000022444-26-000010.md) | [5.2](/filings/0000022444-26-000031.md) | [5.3](/filings/0000022444-26-000041.md) | [5.6](/filings/0000022444-26-000065.md) |
| Long-term debt | $bn | [1.0](/filings/0000022444-24-000017.md) | [1.0](/filings/0000022444-24-000069.md) | [1.0](/filings/0000022444-24-000089.md) | [1.0](/filings/0000022444-25-000098.md) | [1.0](/filings/0000022444-25-000013.md) | [1.0](/filings/0000022444-25-000060.md) | [1.2](/filings/0000022444-25-000098.md) | [1.2](/filings/0000022444-26-000041.md) | [3.2](/filings/0000022444-26-000010.md) | [3.2](/filings/0000022444-26-000031.md) | [3.2](/filings/0000022444-26-000041.md) | [3.2](/filings/0000022444-26-000065.md) |
| Current portion of debt | $bn | [0.0](/filings/0000022444-24-000017.md) | [0.0](/filings/0000022444-24-000069.md) | [0.1](/filings/0000022444-24-000089.md) | [0.0](/filings/0000022444-25-000138.md) | [0.0](/filings/0000022444-25-000013.md) | [0.0](/filings/0000022444-25-000060.md) | [0.0](/filings/0000022444-25-000098.md) | [0.0](/filings/0000022444-26-000065.md) | [0.0](/filings/0000022444-26-000010.md) | [0.1](/filings/0000022444-26-000031.md) | [0.1](/filings/0000022444-26-000041.md) | [0.1](/filings/0000022444-26-000065.md) |
| Short-term borrowings | $bn | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Shareholders' equity | $bn | [4.2](/filings/0000022444-24-000017.md) | [4.2](/filings/0000022444-24-000069.md) | [4.3](/filings/0000022444-24-000089.md) | [4.3](/filings/0000022444-25-000138.md) | [4.0](/filings/0000022444-25-000013.md) | [4.0](/filings/0000022444-25-000060.md) | [4.1](/filings/0000022444-25-000098.md) | [4.2](/filings/0000022444-26-000065.md) | [4.3](/filings/0000022444-26-000010.md) | [4.4](/filings/0000022444-26-000031.md) | [4.5](/filings/0000022444-26-000041.md) | [4.7](/filings/0000022444-26-000065.md) |

- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebt
- Current portion of debt: us-gaap:LongTermDebtCurrent
- Short-term borrowings: not reported
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q1 FY2024 (2023-11-30) | Q2 FY2024 (2024-02-29) | Q3 FY2024 (2024-05-31) | Q4 FY2024 (2024-08-31) | Q1 FY2025 (2024-11-30) | Q2 FY2025 (2025-02-28) | Q3 FY2025 (2025-05-31) | Q4 FY2025 (2025-08-31) | Q1 FY2026 (2025-11-30) | Q2 FY2026 (2026-02-28) | Q3 FY2026 (2026-05-31) | Q4 FY2026 (2026-08-31) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [261](/filings/0000022444-25-000013.md) | [89.0 d](/filings/0000022444-25-000060.md) | [198 d](/filings/0000022444-25-000098.md) | [352 d](/filings/0000022444-26-000065.md) | [213](/filings/0000022444-26-000010.md) | [32.4 d](/filings/0000022444-26-000031.md) | [154 d](/filings/0000022444-26-000041.md) | [315 d](/filings/0000022444-26-000065.md) | [204](/filings/0000022444-26-000010.md) | [166 d](/filings/0000022444-26-000031.md) | [233 d](/filings/0000022444-26-000041.md) | [456 d](/filings/0000022444-26-000065.md) |
| Capital expenditure | $m | [67.0](/filings/0000022444-25-000013.md) | [93.8 d](/filings/0000022444-25-000060.md) | [82.0 d](/filings/0000022444-25-000098.md) | [81.5 d](/filings/0000022444-26-000065.md) | [118](/filings/0000022444-26-000010.md) | [86.3 d](/filings/0000022444-26-000031.md) | [89.5 d](/filings/0000022444-26-000041.md) | [109 d](/filings/0000022444-26-000065.md) | [125](/filings/0000022444-26-000010.md) | [123 d](/filings/0000022444-26-000031.md) | [156 d](/filings/0000022444-26-000041.md) | [176 d](/filings/0000022444-26-000065.md) |
| Dividends paid | $m | [18.7](/filings/0000022444-25-000013.md) | [18.6 d](/filings/0000022444-25-000060.md) | [20.8 d](/filings/0000022444-25-000098.md) | [20.7 d](/filings/0000022444-26-000065.md) | [20.6](/filings/0000022444-26-000010.md) | [20.4 d](/filings/0000022444-26-000031.md) | [20.3 d](/filings/0000022444-26-000041.md) | [20.1 d](/filings/0000022444-26-000065.md) | [20.0](/filings/0000022444-26-000010.md) | [20.0 d](/filings/0000022444-26-000031.md) | [22.2 d](/filings/0000022444-26-000041.md) | [22.1 d](/filings/0000022444-26-000065.md) |
| Share repurchases | $m | [28.4](/filings/0000022444-25-000013.md) | [47.9 d](/filings/0000022444-25-000060.md) | [51.8 d](/filings/0000022444-25-000098.md) | [54.8 d](/filings/0000022444-26-000065.md) | [50.4](/filings/0000022444-26-000010.md) | [48.0 d](/filings/0000022444-26-000031.md) | [50.4 d](/filings/0000022444-26-000041.md) | [50.0 d](/filings/0000022444-26-000065.md) | [38.9](/filings/0000022444-26-000010.md) | [18.3 d](/filings/0000022444-26-000031.md) | [18.9 d](/filings/0000022444-26-000041.md) | [26.7 d](/filings/0000022444-26-000065.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Dividends paid: us-gaap:PaymentsOfDividendsCommonStock
- Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock

## Shares

| Line item | Unit | Q1 FY2023 (2022-11-30) | Q2 FY2023 (2023-02-28) | Q3 FY2023 (2023-05-31) | Q1 FY2024 (2023-11-30) | Q2 FY2024 (2024-02-29) | Q3 FY2024 (2024-05-31) | Q1 FY2025 (2024-11-30) | Q2 FY2025 (2025-02-28) | Q3 FY2025 (2025-05-31) | Q1 FY2026 (2025-11-30) | Q2 FY2026 (2026-02-28) | Q3 FY2026 (2026-05-31) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [119](/filings/0000022444-24-000017.md) | [119](/filings/0000022444-24-000069.md) | [118](/filings/0000022444-24-000089.md) | [118](/filings/0000022444-25-000013.md) | [118](/filings/0000022444-25-000060.md) | [117](/filings/0000022444-25-000098.md) | [114](/filings/0000022444-26-000010.md) | [115](/filings/0000022444-26-000031.md) | [114](/filings/0000022444-26-000041.md) | [112](/filings/0000022444-26-000010.md) | [112](/filings/0000022444-26-000031.md) | [112](/filings/0000022444-26-000041.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 109,977,893 at 2026-10-09, from the cover of the [10-K filed 2026-10-16](/filings/0000022444-26-000065.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:17 ET. No prices; not investment advice.