{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-25-001112","form_type":"8-K","ticker":"CSTM","cik":"0001563411","company_name":"CONSTELLIUM SE","filed_at":"2025-01-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:04.000860+00:00","generated_at":"2026-05-28T01:07:28.878997+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"positive","materiality_score":0.5,"calibrated_materiality_score":0.5,"confidence":"high","headline":"Constellium to transition to U.S. GAAP, USD reporting, and domestic SEC forms","bullets":["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."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-25-001112","json":"https://secwatch.observer/filing/0001140361-25-001112.json","markdown":"https://secwatch.observer/filing/0001140361-25-001112.md","text":"https://secwatch.observer/filing/0001140361-25-001112.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1563411/000114036125001112/0001140361-25-001112-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1563411/000114036125001112/ef20041507_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-28T01:07:28.878997+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}