Constellium to transition to U.S. GAAP, USD reporting, and domestic SEC forms

CONSTELLIUM SE

Beginning with Q4/FY2024 results, Constellium will report in USD under U.S. GAAP instead of EUR/IFRS.
Will file annual 10-K, quarterly 10-Q, and current 8-K; proxy on Schedule 14A for 2025 AGM.
Restated historical figures for FY2022, FY2023, and first three quarters of 2024 will be provided in USD/U.S. GAAP.
Key accounting changes include operating lease classification, factoring fees, goodwill vs. PP&E impairment, and pension amortization.
CEO Jean-Marc Germain expects enhanced comparability, strategic flexibility, and index eligibility to unlock shareholder value.

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